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论文编号：	3439
作者编号：	2220090744
上传时间：	2011/6/13 8:00:23
中文题目：	我国房地产开发企业所得税税务稽查方法研究—基于会计核算角度
英文题目：	Tax inspection research on the enterprise income tax of Chinese real estate industry- on the basis of financial accounting
指导老师：	张晓农
中文关键字：	房地产开发企业 企业所得税 税务稽查 会计核算
英文关键字：	The real estate industry Enterprise income tax Tax inspection Financial accounting
中文摘要：	随着我国经济制度的改革，市场经济的不断深化，房地产业在国民经济中占有越来越重要的地位，已无可争议的成为我国国民经济的支柱产业。在拉动内需，保障国家财政税收入方面发挥着巨大的作用。但由于房地产企业本身的经营特点和财务核算上的特殊性，给房地产企业的所得税征管上带来很多的困难，房地产企业通过各种方法和途径偷逃税款，操控利润，造成税款流失严重。为了遏制这种状况，国家税务总局连续几年将房地产行业列为税收专项检查对象，房地产业的税务稽查愈加受到人们的关注。 本文是站在税务稽查的角度研究房地产企业税务问题，在分析房地产开发企业经营特点、财务核算特点和税务特点，会计利润与应纳税所得额的差异的基础上，从收入、成本、费用三方面，对我国房地产企业目前主要的偷税方式和手段加以总结归纳，并研究探讨一套全面的行之有效的针对房地产企业的企业所得税检查方法，运用实例分析的方式，提出针对房地产企业主要偷税手段的稽查方案，并提出了进一步完善房地产企业税务稽查方法的一些建议。试图为税务稽查部门对房地产企业所得税的检查提供理论依据和实践参考。
英文摘要：	Abstract With the development of market economy in China, the real estate industry has been the pillar industry of the national economy. Because of the expanding domestic demand and promoting consumption, tax revenue growth has been increasing significantly. However, due to the complexity, long-term features project, and concealed income, we can find a lot of difficulties to real estate industry tax collection and management, or serious loss of revenue. Because of the remarkable development, the real estate industry has been the tax special inspection object by the State Administration of Taxation. The thesis studies the real estate enterprise tax base on tax inspection.It analyzes the features of the enterprise financial management, and compares the differences between accounting profit and taxable income. On the base of that, it discusses the major tax evasion methods of Chinese real estate enterprises from income, cost and expenses. This thesis tries to propose some comprehensive and effective ways of income tax inspection to real estate enterprises. By using case study, it gives us some important methods of tax evasion inspection on real estate enterprises. This thesis offers some theoretical and practical references on enterprise income tax inspection for tax inspection departments.
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