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论文编号：	14156
作者编号：	2320213877
上传时间：	2023/12/7 9:43:43
中文题目：	K区税务局对房地产开发企业的税收征管优化研究
英文题目：	Research on Optimization of the Tax Administration of Real Estate Enterprises in K District Taxation Bureau
指导老师：	张晓农
中文关键字：	房地产开发企业;税收征管;税收风险管理
英文关键字：	Real Estate Development Enterprises;Tax Collection and Management;Tax Risk Management
中文摘要：	在K区成为E市政治、教育中心的近20年历程中，房地产开发企业也成为K区的支柱产业之一，2015年至2022年其税费收入占全区税费收入的16%。但是，作为税收政策最为复杂、税收征管难度最大的行业，历年来K区税务局对房地产开发企业的税收征管积攒了众多的问题。这些问题在现在日益严格的监管要求下不断暴露，最终仍需要K区税务局来面对和解决。 ? ? ? ?本文以2022年以来K区税务局开展大规模土地增值税清算过程发现的问题为切入点，分析了K区房地产开发企业的税收征管现状，发现其存在涉税数据获取和应用能力不足、税收风险识别和应对效果较差、专业化团队化管理程度不高的问题。其中：涉税数据获取和应用能力不足，体现在外部社会化管理水平低和内部信息系统建设滞后；税收风险识别和应对效果较差，体现在税收风险分析识别针对性弱和税收风险应对措施原始简单；专业化团队化管理程度不高，体现在行业知识掌握情况较差、跨部门跨税种联动乏力和定制化精细化服务较少。 ? ? ? ?基于上述问题，要从以下几个方面入手，优化K区税务局对房地产开发企业税收征管。一是整合重塑税收征管信息系统，创建智能社会综合治理平台，打造规模大、类型多、价值高、颗粒度细的税收大数据，搭建起房地产税收数据地图，创建K区已竣工、在建及拟开发的所有房地产项目“画像”，全盘掌握辖区内房地产企业、项目分布、完工进度、销售进度、纳税信息等情况；二是加强全过程税收风险管理，按照加强指标横向及纵向关联性及加强税收数据与第三方数据比对的两个方向进一步构建高效专业的风险指标体系的同时，采取更加精准有效的风险应对措施。三是打造房地产开发企业税收征管的专业化团队，税务人员针对该行业进行专业化学习，实现各税种联动管理，持续改进优化纳税服务。
英文摘要：	While K District became the political and educational center of E City in the recent 20 years, the real estate development enterprises have become one of the pillar industries of K District. From 2015 to 2022, the tax and fee income of this industry accounted for 16% of the total tax and fee income of the region. However, due to the influence of this industry’s characteristics and complicated tax policies, the tax administration of real estate development enterprises by K District Tax Bureau has accumulated many problems over these years. These problems are exposed gradually and need to be faced and solved. This paper takes the problems discovered during the large-scale land value-added tax liquidation process carried out by the K District Taxation Bureau since 2022 as the starting point, analyzes the current tax collection and management situation of the real estate development enterprises in K District, and finds that they have problems such as insufficient tax data acquisition and application capabilities, poor tax risk identification and response effects, and low level of professional team management. Among them, the ability to obtain and apply tax related data is insufficient, which is reflected in the low level of external socialized management and the lagging construction of internal information systems; The effectiveness of tax risk identification and response is poor, reflected in the weak specificity of tax risk analysis and the primitive simplicity of tax risk response measures; The level of professional team management is not high, which is reflected in poor industry knowledge mastery, weak cross departmental and cross tax linkage, and limited customized and refined services. Based on the above analysis, K District Tax Bureau should improve the tax administration from the following aspects. First, to construct the large-scale, multi-type, high-value, fine-grained tax big data, by integrating and reshaping the tax administration information system and creating an intelligent social comprehensive governance platform. To draw the “Portraits” of all completed, under-construction and planned real estate projects in K District. Second, to strengthen the tax risk management of whole administration process of real estate development enterprises. To set up an efficient and professional risk index system by enhancing the horizontal and vertical relevance of indexes and the comparison of tax data and external data; Third, to build a professional team for tax collection and management of real estate development enterprises, which should concentrate on learning more professional knowledge about this industry and optimizing the tax service and administration continuously.
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