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论文编号：	8181
作者编号：	2120132901
上传时间：	2016/6/2 11:01:53
中文题目：	GS房地产企业税务风险管理研究
英文题目：	Research on Tax Risk Management of GS Real Estate Enterprise
指导老师：	张晓农
中文关键字：	房地产业；税务风险；税务风险管理；机制设计
英文关键字：	Real Estate Industry;Tax Risk;Tax Risk Management;Mechanism Design
中文摘要：	伴随着我国经济体制改革的持续深化和经济发展方式的转变，我国的企业也在不断地成长和发展，作为市场经济最基本的组成单元，逐渐成长起来的企业在拉动内需和保障国家财政税收收入风方面发挥着巨大的作用,在我国经济中也占有越来越重要的地位。而企业因为市场环境复杂、组织结构特点、涉及税种多样和自身组织建设参差不齐等原因，也面临着普遍而又严峻的税务风险。虽然现代企业对税务风险管理越来越关注，也有一些相关的机制和措施来应对税务风险，但是总体看来，这些措施还是零散的，不能形成一个完整的体系和反馈改进机制，这也限制了税务风险管理作用的发挥，税务风险管理的效果并不理想。近几年连续被曝光的企业偷税漏税问题以及国家税务总局在2009年颁布《大企业税务风险管理指引（试行）》也让人们的视线更多的关注企业税务风险管理。 本文的研究从税收的相关理论开始，介绍了税务风险管理对企业以及社会的影响，阐述了税务风险和税务风险管理的概念以及特点，对国内外税务风险管理的研究文献作了简单的综述，对其中标志性的观点进行了汇总和评述。在进行相关理论研究的基础上，选取天津市的一家大型国有房地产开发企业作为案例研究的对象，以其在实际经营中出现的税务风险问题为基础，分析了其税务风险管理的现状，找出其税务风险管理存在的问题并分析导致税务风险发生的原因，进而根据该企业的现状、出现的问题和产生问题的原因为该企业设计了一套包括设置税务风险管理机构、完善税务风险管理环境、加强税务风险管理监督和改进等在内的相对完整的税务风险管理机制，以期能够为该企业的税务风险管理建设作出参考。本文更偏向于案例研究，结论与提出的建议也是从案例研究出发，以期能够为我国企业税务风险管理的发展提供直接的实践参考。
英文摘要：	Along with the transformation of China's economic system reform deepening and the mode of economic development, the enterprise of our country is developing and growing, as the basic unit of market economy, the enterprises play a huge role in stimulating domestic demand and tax revenue income of countries, also occupy more and more important position in the economy of our country. Because the market environment is complex, the organization structure, involving tax diversity and construction of organization,enterprise face serious tax risk.Although the modern enterprise pay more and more attention in tax risk management, these measures is still fragmented, unable to form a complete system and feedback mechanism,the tax risk management effect is not ideal. In recent years,the continuous exposure of the corporate tax evasion problem and the state administration of Taxation issued also let the line of sight of people pay more attention to corporate tax risk management. This paper begins with the concept of tax risk and tax risk management, research on tax risk management at home and abroad made a brief review, the iconic views are summarized and reviewed. Based on the relevant theoretical research, select a large state-owned real estate development group in Tianjin city as the object of empirical research, analyzes the current situation of the tax risk management, the existing problems and reasons of tax risk,and according to the current situation of the group, the problems and the causes for the group to design a set of relatively complete the wind the risk management mechanism, in order to make a reference for the construction of tax risk management mechanism of the enterprises. This paper tends to the empirical research, conclusion and suggestion are starting from the empirical research, in order to provide direct practical reference for the development of China's enterprises tax risk management.
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