唐山市S区地税局房地产行业纳税评估模型研究

发布时间：2018-02-25 00:03

本文关键词： 房地产业纳税评估评估模型　出处：《河北工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：纳税评估作为税收征管的一项重要管理工作,与国家的税收制度完善程度、税收管理手段是否先进和纳税人税收遵从度密切相关。纳税评估犹如税务机关实施管理的“雷达检测站”,对纳税人的纳税情况进行“扫描”,及时发现疑点,可以防范偷逃骗税行为的发生。纳税评估模型是纳税评估工作的基础,评估模型是否适用直接影响到纳税评估的成效。建立一个与行业特点相适宜的评估模型能够使纳税评估工作达到事半功倍的效果。房地产行业以其关系国家民生的巨大影响力和高额的利润回报成为社会关注的焦点。但是行业的税收贡献却备受质疑,存在着严重的偷税逃税现象,这对于国家的税收收入而言是一项重大损失。2013年唐山市S区房地产行业的税收收入占地税税收收入的比例高达33%,并对辖区的建筑业、建材业和金融业税收带动作用明显。唐山市S区税务机关的纳税评估工作刚刚处于起步阶段,建立一个有效的房地产开发行业数据模型、监控检测房地产业的各项涉税指标的真实性,对切实提高对房地产行业的管理水平有着重大的现实意义。论文以建立适合S区房地产行业特点的纳税评估模型为主要目的,运用案例研究、文献研究、比较分析研究和指标量化分析研究方法结合纳税评估理论,在解析房地产行业各类涉税风险的基础上,对唐山市S区地方税务局所管辖的房地产行业从税收贡献比重大、区域价格存差异大、旧城改造项目多和无产权设施销售部分隐瞒收入等特点入手,针对前人研究的评估模型纳税评估指标单一,未形成体系与模型应用复杂,基层税务机关很难掌握应用的问题,提出改进方案并建立适合S区的纳税评估模型。模型包含适用对象、纳税评估指标体系、纳税评估方法、纳税评估信息采集途径等内容。创新处在于将指标体系科学整理分成固态指标体系、动态指标体系和修正值体系,三种指标体系相互补充,达到对房地产项目纳税情况进行全面系统评估的效果。最后,运用建立的评估模型通过案例进行验证并得出结论与改进意见。
[Abstract]:Tax assessment, as an important management of tax collection and management, and the degree of perfection of the national tax system, Whether the tax administration is advanced or not is closely related to the degree of tax compliance. Tax assessment is like a "radar station" implemented by the tax authorities to "scan" the tax payment situation of the taxpayers, so as to discover the doubtful points in time. Tax assessment model is the basis of tax assessment. Whether the assessment model is applicable or not has a direct impact on the effectiveness of tax assessment. The establishment of an evaluation model suitable to the characteristics of the industry can make the tax assessment work more effective with half the effort. The real estate industry has a bearing on the people's livelihood of the country. But the industry's tax contribution is in question. There is a serious tax evasion phenomenon, which is a major loss to the state's tax revenue. In 2013, the tax revenue of the real estate industry in S District of Tangshan City accounted for 33 percent of the local tax revenue. The tax assessment work of tax authorities in the S District of Tangshan City is just in its infancy, and an effective data model for the real estate development industry has been established. Monitoring and detecting the authenticity of various tax-related indicators in real estate industry is of great practical significance to improve the management level of real estate industry. The main purpose of this paper is to establish a tax assessment model suitable for the characteristics of real estate industry in S area. Based on the case study, literature study, comparative analysis and quantitative index analysis, combined with the tax assessment theory, the paper analyzes the tax risk of real estate industry. Starting with the characteristics of the real estate industry under the jurisdiction of the Local Taxation Bureau of the S District of Tangshan City, such as a large proportion of tax contributions, large regional price differences, a large number of renovation projects in the Old City and partial concealment of income from the sale of no property rights facilities, In view of the single tax assessment index of the assessment model studied by predecessors and the complexity of the system and model application, it is very difficult for the grass-roots tax authorities to grasp the application. This paper puts forward an improved scheme and establishes a tax assessment model suitable for S region. The model includes applicable object, tax assessment index system, tax assessment method, and so on. The innovation lies in dividing the index system into solid-state index system, dynamic index system and revised value system, which complement each other. Finally, the established evaluation model is used to verify the tax payment of real estate projects through a case, and draw conclusions and improvement opinions.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.23

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