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论文编号：	7040
作者编号：	2120123098
上传时间：	2014/12/10 20:02:40
中文题目：	T市房地产行业企业所得税流失风险的识别方法研究——基于税务机关视角
英文题目：	The Research on The Identification about The Tax Loss Risk of Real Estate Industry Enterprise Income Tax in T City —Based on The Perspective of Tax Authorities
指导老师：	边泓
中文关键字：	税收流失风险;识别方法;财务分析;房地产行业
英文关键字：	Tax loss risk;Identification method;Financial analysis;The real estate industry
中文摘要：	近年来，随着我国社会经济的不断发展，经济主体呈现多元化特征，纳税主体跨国家、跨地区、跨行业之间互相渗透，经营方式的多样性使企业税源的复杂性、隐蔽性、流动性都大大提高。税务机关作为国家税收征收管理的执行部门，以目前的征管人力、物力、财力，若要实现征管效能的最优化，就应逐渐改变过去对纳税人无差别化的陈旧征管模式，变被动的人工“事后管理”为积极主动的“事前监管”。将风险管理的基础理论引入到税收管理中，对于不断提高税源管理的针对性和有效性，最大程度地减少税收流失风险，最大限度地降低征收成本，提高纳税人的税法遵从度，提高税收征管的质量和效率，都具有十分重要的现实意义。对于房地产行业来讲，其行业带动的上下游产业较多，行业能级和辐射带动作用是其他行业无法企及的。鉴于房地产行业经济税收贡献大，社会影响大的特点，税务机关高度重视防控房地产企业的税收不遵从行为。几年来，税务机关通过纳税评估、税收执法检查、税务稽查等多种形式，对房地产企业涉税情况进行拉网式核查，虽然在堵塞房地产企业税收漏洞方面效果明显，但税收检查的指向性不强，需要动用大量的人力、物力，增加了税收成本，降低了工作效率，增加了纳税人负担。因此，本文运用税收风险管理理念，设计了三级企业所得税风险识别体系，对房地产企业的税收流失风险进行识别，成为当前税务机关有待解决的重要问题。本文首先介绍研究背景、意义及研究方法；其次介绍税收流失风险管理的相关理论、国内外相关文献综述以及国外税务机关对税收流失风险管理的实践经验；之后对T市房地产行业的经营特点、征管现状和风险成因进行分析；而后对三级企业所得税税收流失风险的识别方法进行阐述；最后以H房地产公司为案例，利用风险识别方法对其企业所得税方面存在的税收流失风险进行识别的应用，并提出相关管理建议，为房地产行业企业所得税税收流失风险的识别方法提供了研究与借鉴，具有理论和实践意义。
英文摘要：	In recent years, with the continuous development of social economy in our country, economic subject is showing its diversified characteristics and the subject of tax payment is sharing the mutual penetration across the nation, region and industry, diversified mode of operation has made the tax source more complex, more subtle, and more fluid. Upon the current human, present material and financial situations, the tax authorities as the national tax administration of the executive department, in order to realize the max effect of the collection, should change the current taxpayer collection form into the differential one. Applying the modern risk management theory into the work of tax collection and administration, has important significance to improve the pertinence and effectiveness of management of tax source，to reduce the tax risk, to reduce the tax cost, to improve taxpayer compliance, to improve the quality and efficiency of collection and administration. The real estate industry is driven by the upstream and downstream industries, the role of other enterprises can not be replaced. Due to the characteristics of the real estate industry, great economic contribution and large social impact, the tax authorities attach great importance to the prevention and control of the real estate industry tax noncompliance. In recent year, the tax authorities through the tax assessment, tax inspection, the inspection of law enforcement and other forms, to inspect the real estate enterprises. Although the tax loopholes has been detected by various effective forms in the real-estate industry, however the tax is not strong directivity, and the cost of the tax increase, the work efficiency reduced, the burden on taxpayers increase. Therefore, the use of tax risk management concept, identify the real estate enterprise tax loss risk, becoming an important problem of tax that authority need to solve. This paper first introduces the research background, significance and research methods; secondly introduces the relevant theories of tax loss risk management, the related literature both at home and abroad, and the experience of foreign tax authorities; after introduced the management characteristics, present situation and cause of risk administration T city real estate industry; and then to introduce the real estate business enterprise income tax loss risk identification method; finally takes the H real estate enterprise as a case, using the methods of risk identification to identify the risk of the enterprise income tax, and put forward relevant management suggestions, providing experience and reference for the identification of real estate enterprises, which is of theoretical and practical significance.
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