A公司税务风险管理研究

发布时间：2018-02-28 05:04

本文关键词： 税务风险税务风险管理房地产企业　出处：《哈尔滨工业大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，税务风险已成为企业面临的重大风险之一。企业如何正确处理面临的税务风险，对企业的发展有着重大的意义。税务风险管理不当，会给企业带来严重的损失。房地产行业涉税环节多、涉及税种多，且国家对房地产行业的调控力度逐渐加大，房地产行业涉税形式呈现多样化的趋势。如何加强房地产企业的税务风险管理，已经成为房地产企业财务工作的重点之一。国内众多的中小型房地产公司，由于其资源有限，组织机构不够健全，而疏于对税务风险的管理。如何对中小型房地产企业面临的税务风险进行管理，对中小型房地产企业的发展来说，有着重要的意义。本文正是基于这样的背景，以A房地产有限公司为例，对房地产公司的税务风险管理进行研究。首先，本文介绍了税务风险的相关理论。包括税务风险的定义、税务风险的分类、税务风险的表现形式等。在介绍完税务风险后，对税务风险管理的概念、目标和步骤进行了简单的介绍，，为文的分析打下理论基础。然后本文对A房地产公司的税务管理现状进行了分析。为了更好的了解A房地产公司面临的税务风险，首先对房地产行业税务风险及税务风险管理状况进行了简单的介绍房。然后对A房地产公司及其纳税情况进行了简单的介绍。接着对A房地产公司的税务风险管理现在进行了简单的分析。通过对A公司税务风险管理现状的分析，发现A公司税务风险管理中存在的问题。最后针对A房地产公司存在的税务风险进行管理，主要是对A房地产企业税务风险管理体系进行完善。通过税务风险识别、评估、控制体系的构建，建立健全A公司的税务风险管理。首先对A房地产公司的税务风险进行识别，主要利用流程分析法进行识别。然后是然后对税务风险进行评估，主要通过财务报表法和构建模型对企业的税务风险进行评估。最后通过对税务风险进行控制，从而完善整个税务风险管理过程。为了保障税务风险管理体系的顺利实施，必须要采取一定的保障措施，包括从思想上、行动上等方面采取措施。
[Abstract]:In recent years, tax risk has become one of the major risks faced by enterprises. How to deal with the tax risks correctly is of great significance to the development of enterprises. Improper management of tax risks will bring serious losses to enterprises. There are many tax-related links in the real estate industry, many kinds of taxes are involved, and the national regulation and control of the real estate industry is gradually increasing, and the tax forms of the real estate industry show a trend of diversification. How to strengthen the tax risk management of the real estate enterprises, It has become one of the focal points of financial work of real estate enterprises. Because of its limited resources, many small and medium-sized real estate companies in China do not have a sound organizational structure. How to manage the tax risk faced by small and medium-sized real estate enterprises is of great significance to the development of small and medium-sized real estate enterprises. Taking A real estate company as an example, the tax risk management of real estate company is studied. First of all, this paper introduces the related theories of tax risk, including the definition of tax risk, the classification of tax risk, the manifestation of tax risk, etc. After introducing the tax risk, the concept of tax risk management is introduced. The objective and steps are briefly introduced, which lays a theoretical foundation for the analysis of the paper. Then this paper analyzes the current situation of tax administration of A real estate company. In order to better understand the tax risk A real estate company faces, First, it introduces the tax risk and tax risk management of real estate industry. Then it introduces A real estate company and its tax payment. Then it introduces the tax risk management of A real estate company. Through the analysis of the current situation of tax risk management in Company A, Find out the problems in tax risk management of A Company. Finally, aiming at the tax risk management of A real estate company, it is mainly to perfect the tax risk management system of A real estate company. Through the tax risk identification, evaluation and control system construction, Establish and improve A company's tax risk management. First, identify the tax risk of A real estate company, mainly using the process analysis method to identify the tax risk. Then, evaluate the tax risk. In order to ensure the smooth implementation of the tax risk management system, the tax risk assessment is mainly carried out through the financial statement method and the construction model. Finally, by controlling the tax risk, the whole process of tax risk management is perfected, and in order to ensure the smooth implementation of the tax risk management system, Must take the certain safeguard measure, including from the thought, the action and so on aspect takes the measure.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42;F299.233.42

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