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论文编号：	11091
作者编号：	2320170796
上传时间：	2019/12/6 10:49:17
中文题目：	A房地产公司税务风险管理研究
英文题目：	A Real Estate Company Tax Risk Management Research
指导老师：	张晓农
中文关键字：	房地产企业；税务风险；税务风险管理
英文关键字：	The real estate industry; Tax risk; Tax risk management
中文摘要：	房地产行业作为税务风险极高的一个行业，一直是我国税务部门重点关注的对象。近年来，随着我国税收法律制度的不断更新，“营改增”政策的全面推行，各项减税降费政策的完善落实，房地产行业所面临的税务环境更加复杂更加难以掌握。而房地产行业由于其自身的特殊性，涉税环节繁多，经营活动的各个过程都伴随着不同税种的纳税问题，都有税务风险存在的可能性。面对这样的税务环境，房地产企业对自身的纳税问题也应不断提高重视，防止给自身经济利益带来不必要的流失，进一步加强对自身税务风险问题的全面管理，已经刻不容缓。 在税务风险管理的过程中，房地产企业首先应对自身进行税务风险评估，结合已有风险以及可能存在的税务风险等隐患问题开展风险分析，并进一步进行剖析研究，从而做出相应的管理上的对策方法，从而建立一套完善的税务风险管理体系。 本文以A房地产公司为例，运用文献综述法和案例分析法等方法，通过对A房地产公司基本情况的介绍、A公司现行税务风险管理过程中存在的税务风险点以及风险产生的原因等内容进行研究，结合风险点提出对A公司税务风险管理优化对策。文章共分为五个部分：第一部分，绪论，主要介绍选题的背景和意义，研究方法和研究内容。第二部分，介绍相关理论综述，为研究提供理论基础，简要介绍关于税务风险，税收风险管理的概念以及房地产企业税务风险等内容的基础理论。第三部分，介绍当前房地产行业的整体背景，引出案例，对A公司整体情况进行介绍，主要剖析了A公司现行体系下在税务风险管理中的机构设置等方面存在的问题。第四部分，分流程对A公司现存的税务风险进行分析，结合房地产开发企业的生产流程，从筹建、开发、销售、清算等环节分析风险问题并找出具体的原因。第五部分，提出对A公司现存问题的优化对策。进一步结合房地产开发企业的生产经营流程给出相应的对策建议，并结合内部控制、税务筹划等方面提出建议。
英文摘要：	As an industry with very high tax risk, the real estate industry has been the focus of our tax department. In recent years, with the continuous updating of China's tax legal system, the "business reform and increase" policy of the full implementation of various tax reduction and fee reduction policies, the real estate industry is facing a more complex tax environment more difficult to grasp. And the real estate industry because of its own particularity, tax-related links, the various processes of business activities are accompanied by different tax issues, there is the possibility of tax risk. In the face of such a tax environment, real estate enterprises should also pay more attention to their own tax issues, to prevent their own economic interests to bring unnecessary loss, and further strengthen the overall management of their own tax risk issues, has been urgent. In the process of tax risk management, real estate enterprises should first carry out their own tax risk assessment, Combined with existing risks and possible tax risks and other hidden problems to carry out risk analysis, and further analysis and research, so as to make the corresponding management countermeasures, so as to establish a sound tax risk management system. Taking A real estate company as an example, this paper uses the methods of literature review and case analysis, and by studying the introduction of the basic situation of A real estate company, the tax risk point steam and the cause of risk in the current tax risk management process of A company, and combining the risk point to put forward the optimization countermeasure stoking the tax risk management of A company. The article is divided into five parts: the first part, the introduction, mainly introduces the background and significance of the topic, the research method and the research content. The second part introduces the relevant theory review, provides the theoretical basis for the research, briefly introduces the basic theory about tax risk, the concept of tax risk management and the tax risk of real estate enterprises. The third part, introduce the current real estate industry as a whole background, lead to a case, the overall situation of A company, mainly analyzes the current system of A company in the tax risk management in the institutional setting son. The fourth part, the process of A company's existing tax risk analysis, combined with the real estate development enterprise's production process, from the preparation, development, sales, liquidation and other links to analyze the risk problems and find out the specific reasons. The fifth part, put forward the optimization of the existing problems of A company. Further combined with the real estate development enterprise's production and operation process to give the corresponding countermeasures and suggestions, and combined with internal control, tax planning and other aspects of the proposal.
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