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论文编号：	10696
作者编号：	2120163226
上传时间：	2018/12/8 21:24:14
中文题目：	天津市H区税务局房地产企业所得税征管优化研究
英文题目：	Research on Optimization of the Collectionand Management Situation of Real EstateEnterprise Income Tax in Tianjin H District Taxation Bureau
指导老师：	张晓农
中文关键字：	房地产；企业所得税；征收管理
英文关键字：	Real Estate；Enterprise Income Tax；Collection and Management
中文摘要：	近年来，受到国民经济稳定发展、利好政策不断刺激等因素影响，房地产行业表现强劲，行业供给快速增长，市场需求持续旺盛，已逐渐成为国民经济中的重要支柱产业。由于行业特点的影响和财税制度的规定，房地产企业创利、创税能力较强，税收贡献显著，成为各行业中的“纳税大户”。但与此同时，该行业税收乱象普遍，涉税违法案件频出，尤其是核算最为复杂、综合性最强的企业所得税，成为税务机关日常征管的难题，因此加强对房地产企业所得税的征收管理成为各个税务机关工作的重中之重。本文以天津市H 区税务局的房地产企业所得税征管为研究对象。首先通过查阅国内外对于房地产企业所得税征管方面的资料，了解国内外对该问题的研究现状，获取先进经验、做法。之后通过采集税务局金税三期系统内房地产行业的财务数据和税收数据，结合对税务干部、房地产企业相关人员的调研走访，分析H 区税务局在房地产企业所得税征管中存在的问题，找出问题产生的原因，并提出有针对性的解决措施。本文综合分析天津市H区税务局房地产企业所得税的征收管理现状，发现其在日常征管中存在成本费用审核不准确、销售收入确认不完全、纳税调整检查不到位、完工时间掌握不及时、发票审核检查不充分、关联交易监督不全面六方面的问题；现行征管机制存在缺乏事前监督、征管力量不集中、涉税信息掌握不充分、风险管理缺乏针对性四个方面的问题。针对上述问题，作者提出了加强日常征管和优化征管模式两条对策，在加强日常征管的对策中，尝试性地制定了一套与房地产开发流程相结合的征管流程，包括一套房地产企业所得税征管指体系，在设计该指标体系时对指标设置了合理范围和预警值，使得其操作性更强，对具体实践更有指导意义。
英文摘要：	In recent years, affected by factors such as the stable development of the national economy and the continuous stimulation of favorable policies, the real estate industry has performed strongly, the industry supply has grown rapidly, and market demand has continued to flourish. It has gradually become an important pillar industry in the national economy. Due to the influence of industry characteristics and the regulations of the fiscal and taxation system, real estate enterprises have strong profit-making and tax-creating capabilities, and their tax revenues have become significant, becoming a “taxpayer” in various industries. At the same time, however, the tax chaos in the industry is widespread, and tax-related violations are frequent. In particular, the most complicated and comprehensive corporate income tax has become a problem for the daily collection and management of tax authorities, therefore, strengthening the collection and management of real estate enterprise income tax has become the top priority of all tax authorities. This paper takes the real estate enterprise income tax collection and management of Tianjin H District Taxation Bureau as the research object. Firstly, by consulting domestic and foreign information on real estate enterprise income tax collection and management, we can understand the research status of this issue at home and abroad, and obtain advanced experience and practices. After collecting the financial data and tax data of the real estate industry in the “Jin Shui San Qi” system of the Taxation Bureau, combined with the investigation and visits of tax cadres and real estate enterprises, this paper analyze the problems existing in the tax collection and management of real estate enterprises by the H District Taxation Bureau, find out the causes of the problems, and propose targeted solutions. This paper comprehensively analyzes the current situation of the collection and management of real estate enterprise income tax in Tianjin H District Taxation Bureau, and finds that it has inaccurate cost and expense review, incomplete confirmation of sales revenue, inadequate tax adjustment check, untimely completion time, and invoice review insufficient inspections and incomplete supervision of related party transactions; the current system of collection and management lacks four aspects: pre-existing supervision, incapacity of collection and management, inadequate tax-related information, and lack of targeted risk management. In response to the above problems, the author puts forward two countermeasures to strengthen the daily collection and management and optimize the collection and management mode. In the countermeasures to strengthen the daily collection and management, the author has tentatively formulated a collection and collection process that combines with the real estate development process, including a set of real estate enterprise income tax collection and management. The indicator system sets a reasonable range and early warning value for the indicator when designing the indicator system, which makes it more operational and more instructive for specific practice.
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