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论文编号：	14945
作者编号：	2320224132
上传时间：	2024/12/6 17:26:29
中文题目：	小型房地产企业税务管理优化研究 ——以吉林省某房地产企业为例
英文题目：	Research on Tax Management Optimization of Small Real Estate Enterprises --A Case Study of a Real Estate Enterprise in Jilin Province
指导老师：	齐岳教授
中文关键字：	小型房地产企业；税务管理；工作流程
英文关键字：	Small real estate enterprises；Tax management；Workflow
中文摘要：	我国房地产发展进入新阶段，金税四期税费改革环境下小型房地产企业纳 税管理问题日趋明显。吉林省长春市 Q 房地产企业是一家典型的小型房地产企 业，近年来发展迅速，但企业管理机制不完善，以基础财务管理手段为核心进 行纳税管理，无法保证企业纳税合法性，也无法切实履行企业社会责任。金税 四期要求企业税费应缴尽缴，并使用国家电子税务局端口进行税费申报缴纳。 小型房地产企业经营者应整理缴税情况，清除税务管理问题，做到税费网报， 优化税务管理成为小型房企经营存续之必须。本研究不仅能够为 Q 企业提供完 整健全的税务管理方案，使其合理缴纳税款、履行企业社会责任，也能够为其 他同类企业完善纳税管理事务提供借鉴，使小型房地产企业税务管理事务与金 税四期建设要求相适应，也为区域房地产企业的税务管理工作建设提供帮助。 本研究以 Q 房地产企业为研究对象，采用文献综述法对企业税务管理相关 研究、基本概念及理论进行阐述；依照税务管理概念、特征及工作流程，采用 调研法分析 Q 房地产企业税务管理现状及问题所在；依据税收调控理论、组织 行为理论、COSO 风险管理论，采用访谈法分析问题原因，采用案例分析法探讨 优化策略；根据 Q 企业实际经营情况，提出优化方案实施的保障措施。 研究得到以下结论：第一，Q 房地产企业目前税务管理目标为“税款缴纳最 小化”，存在基本的税务实务管理结构，实现了税费降减，也存在简单的风险 防控措施；但税务管理目标未能表现出事前统筹的作用、管理体系松散、管理 效力未能做到与时俱进。第二，Q 房地产企业税务管理问题形成的原因包括：税 务管理目标设计不完善、税务管理工作组织不健全、税务管理工作流程创新性 不足。提出优化方案如下：第一，根据企业经营需要和企业发展战略重新设计 税务管理目标，包括重新制定税务管理整体目标、明确税务风险防控和税务管 理目标；第二，根据企业组织现状，全面构建税务管理工作组织体系，包括提 高领导层的管理意识、设置税务管理机构、培养专业的税务管理工作人员队伍； 第三，设计税务管理工作的完整流程，创新报税事项确认的方法、灵活制定纳 税方案、按照金税四期建设要求使用电子税务局进行税款申报和缴纳。
英文摘要：	The real estate development of China has entered a new stage of development, and the tax management issues of small real estate enterprises are becoming increasingly apparent in the context of the fourth phase of the Golden Tax and fee reform. Q Real Estate Enterprise in Changchun City, Jilin Province is a typical small-scale real estate enterprise that has developed rapidly in recent years. However, the management mechanism of the enterprise is not perfect, and the tax management is based on basic financial management methods, which cannot guarantee the legality of the enterprise's tax payment and cannot effectively fulfill its corporate social responsibility. The fourth phase of the Golden Tax requires enterprises to fully pay their taxes and fees, and to use the National Electronic Taxation Bureau port for tax declaration and payment. Small real estate enterprise operators should organize their tax payment status, eliminate tax management issues, achieve online tax reporting, and optimize tax management, which has become a necessary requirement for the survival of small real estate enterprises. This study can not only provide a complete and sound tax management plan for Q enterprise, enabling it to pay taxes reasonably and fulfill corporate social responsibility, but also provide reference for other similar enterprises to improve tax management affairs, making small real estate enterprises' tax management affairs compatible with the requirements of the Golden Tax Phase IV construction, and providing assistance for the construction of tax management work for regional real estate enterprises. This study takes Q real estate enterprise as the research object, and adopts the literature review method to expound the relevant research, basic concepts, and theories of enterprise tax management; According to the concept, characteristics, and workflow of tax management, use research methods to analyze the current situation and problems of tax management in Q real estate enterprises; Based on tax regulation theory, organizational behavior theory, and COSO risk management theory, interview method is used to analyze the causes of problems, and case analysis method is used to explore optimization strategies; Based on the actual business situation of Q enterprise, II Abstract propose measures to ensure the implementation of optimization plans. The research has drawn the following conclusions: firstly, the current tax management goal of Q real estate enterprise is to minimize tax payment, and there is a basic tax practice management structure that has achieved tax reduction, as well as simple risk prevention and control measures; However, the tax management objectives have failed to demonstrate the role of pre incident coordination, the management system is loose, and the management effectiveness has not kept pace with the times. Secondly, the reasons for the formation of tax management problems in Q real estate enterprises include: incomplete design of tax management objectives, inadequate organization of tax management work, and insufficient innovation in tax management workflow. The proposed optimization plan is as follows: firstly, redesign the tax management objectives based on the business needs and development strategies of the enterprise, including redefining the overall tax management objectives, clarifying tax risk prevention and control, and tax management objectives; Secondly, based on the current organizational situation of the enterprise, comprehensively establish an organizational system for tax management work, including improving the management awareness of the leadership, setting up tax management institutions, and cultivating a professional team of tax management personnel; Thirdly, design a complete process for tax management work, innovate methods for confirming tax reporting matters, flexibly develop tax payment plans, and use electronic tax bureaus for tax declaration and payment in accordance with the requirements of the Golden Tax Phase IV construction.
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