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论文编号:11064 
作者编号:2320170744 
上传时间:2019/12/5 11:30:39 
中文题目:T税务机关对房地产开发行业企业所得税的征管研究 
英文题目:T tax authorities to real estate development industry enterprise income tax collection and management study 
指导老师:陈国欣 张凤路 
中文关键字:房地产开发行业;税收风险;企业所得税 
英文关键字: real estate development industry; Tax risks; Corporate income tax 
中文摘要:在城市化进程中,房地产行业不断发展,据《中国城市竞争力第17次报告》有关数据显示,2001-2018年期间房地产开发投资对经济增长的贡献度多年来基本维持在10%以上,仅2015年低于10%。在税收贡献率方面,房地产对税务机关的税收贡献率同样呈现逐年增长趋势,主要体现在企业所得税、增值税、土地增值税等税种,是地方财政收入的重要组成部分。 税务机关在对房地产行业进行企业所得税征管过程中,由于房地产行业存在着经营流程复杂、税收政策和财务制度存在差异、企业纳税遵从度低以及税务机关征收管理手段单一等因素的存在,为房地产企业逃避缴纳税款提供了可能,房地产行业税收违法现象普遍存在且呈现愈演愈烈的趋势,已经成为税务部门征管工作中的主要征管风险之一,一旦疏于管理,必将给国家税收造成了难以估量的损失。因此,如何针对房地产行业建立完善的税务风险管理体系,已成为税务部门工作人员乃至相关学者共同目标。为更好地管控房地产企业所得税涉税风险,提高纳税人的税法遵从度,本文在调研论证的基础上,站在征税视角,对房地产企业的所得税涉税风险进行分析,并提出征管建议。 首先,本文介绍了税收风险管理相关理论,为后续研究打下理论基础。 然后,通过介绍T税务机构的征管机构设置、税款征收情况以及该税务机关在征管过程中存在的税款流失风险和税收执法风险,研究当前税务部门对房地产开发行业的征管风险,进而对当前房地产行业企业所得税税收征管风险成因进行分析。 最后,为降低税务风险,提升税务机关自身风险管理水平,本文基于征税视角,分别通过设置行业税收风险指标、加强税务机关税收征管力度、提升税务人员税收征管水平、以及强化纳税遵从引导工作等方面提出了具体建议。 
英文摘要:In the process of urbanization and real estate industry development, according to the 17th Chinese urban competitiveness report, according to the relevant data during 2001-2018 real estate development investment contribution to economic growth over the years maintained at more than 10%, only less than 10% in 2015. In terms of taxes, the real estate tax contribution rate of the tax authority also showed a trend of increased year by year, mainly reflected in the enterprise income tax, value added tax, land value-added tax and other taxes,become an important part of the local fiscal revenue. Tax authorities in to in the process of the enterprise income tax collection and management of real estate industry, there exists a complex business processes, because of the real estate industry tax policy and the financial system is different, low corporate tax compliance and tax authorities management means the existence of single factors, provides the real estate enterprises to escape pay taxes, the real estate industry tax illegal phenomenon is widespread and growing trends, has become one of the main risk of collection and management of tax collection and administration work, once neglected, will certainly to the national tax caused incalculable loss. Therefore, how to establish a perfect tax risk management system for the real estate industry has become the common goal of tax department staff and even relevant scholars. In order to better control the tax-related risks of real estate enterprise income tax and improve the compliance degree of tax law of taxpayers, this paper analyzes the tax-related risks of real estate enterprise income tax from the perspective of taxation on the basis of investigation and demonstration, and puts forward Suggestions on tax collection and management. First of all, this paper introduces relevant theories of tax risk management, which lays a theoretical foundation for subsequent research. Then, through the introduction of the collection and management of T tax agency institutions, tax levy and the tax authorities in the process of collection and management of tax loss and tax law enforcement risk, showing the current collection and management departments to the situation of collection and management of real estate development industry, in view of the current real estate enterprise income tax collection and administration risk causes were analyzed. Finally, in order to reduce tax risks and improve the risk management level of tax authorities, this paper, based on the perspective of taxation, put forward specific Suggestions from the aspects of setting industrial tax risk indicators, strengthening tax authorities' tax collection and management, improving tax collectors' tax collection and management level, and strengthening tax compliance and guidance. 
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