荣安地产股份有限公司税务风险管理研究

发布时间：2018-10-09 18:57

【摘要】：近年来,税务风险已成为企业面临的重大风险之一,税务风险管理不当,会给企业带来严重的损失。房地产行业融合了生产和流通两个环节,房地产企业要承担高额的多种赋税以及其伴随的较高的税务风险,怎么样有效应对这些风险,对其发展有着重大意义。我国出台了《大企业税务风险管理指引》(试行)来规范企业税务风险的管理,由此,房地产行业的税务风险规避吸引了学者们的目光。时至今日,专家学者在理论上对税务风险管理做了大量的研究和探讨,取的了丰硕的成果。但是,风险管理作为一个实践性很强的管理活动,有必要从案例的角度丰富其研究内容。因此,笔者拟以荣安地产股份有限公司作为研究对象,探讨税务风险的管理问题。文章以荣安地产股份有限公司财务报告披露的资料为基础,从现有的税务风险理论为支撑对其进行深入分析。同时充分考虑我国企业税务风险和房地产行业税务风险的特殊情况。进而在此基础上联系房地产行业税务风险的实际,结合荣安地产税务风险产生的原因,针对荣安地产股份有限公司税务风险的现状提出了一套对应的规避建议和管理措施。文章首先梳理了现有的相关概念和理论。然后阐述了房地产行业存在的涉税风险和特点,并对荣安地产股份有限公司的涉税情况和相应的管理机制进行了介绍,继而重点围绕荣安地产股份有限公司披露的相关资料进行税务风险识别和评估,并对其产生税务风险的原因进行了分析。最后结合《企业风险管理——整合框架》和《大企业税务风险管理指引》(试行)中的要求对荣安地产股份有限公司当前存在的问题提出相应的规避建议和管理措施,同时在实践层面上为丰富税务风险研究内容做出补充。
[Abstract]:In recent years, tax risk has become one of the major risks faced by enterprises. Improper management of tax risks will bring serious losses to enterprises. Real estate industry combines production and circulation, real estate enterprises have to bear high taxes and higher tax risks. How to effectively deal with these risks is of great significance to the development of real estate enterprises. Our country issued "large enterprise tax risk management guideline" (try out) to standardize the enterprise tax risk management, thus, the real estate industry tax risk avoidance attracted the scholars' attention. Up to now, experts and scholars have done a lot of research and discussion on tax risk management in theory, and obtained fruitful results. However, risk management as a very practical management activities, it is necessary to enrich its research content from the perspective of cases. Therefore, the author intends to take Rongan Real Estate Co., Ltd. as the research object to discuss the management of tax risk. Based on the disclosure of financial report of Rongan Real Estate Co., Ltd., this paper makes an in-depth analysis of the tax risk theory based on the existing tax risk theory. At the same time, the tax risk of Chinese enterprises and real estate industry tax risk of the special situation. On this basis, in connection with the real estate industry tax risk reality, combined with the causes of Rongan real estate tax risk, aiming at the status quo of Rongan Real Estate Co., Ltd. tax risk, this paper puts forward a set of corresponding evading suggestions and management measures. The article first combs the existing related concepts and theories. Then the paper expounds the tax-related risks and characteristics of the real estate industry, and introduces the tax-related situation and corresponding management mechanism of Rongan Real Estate Co., Ltd. Then it focuses on the identification and evaluation of tax risk around the relevant information disclosed by Rong'an Real Estate Co., Ltd., and analyzes the reasons for the tax risk. Finally, in combination with the requirements of Enterprise risk Management-Integration Framework and tax risk Management guidelines for large Enterprises (trial), the paper puts forward corresponding suggestions and management measures for the problems existing in Rongan Real Estate Co., Ltd. At the same time, in practice to enrich the content of tax risk research.
【学位授予单位】：兰州财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F299.233.42

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