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论文编号：	8951
作者编号：	2120142965
上传时间：	2016/12/12 11:34:58
中文题目：	T房地产开发企业税务风险管理研究
英文题目：	Research on Tax Risk Management of Real Estate Development Enterprises of T company
指导老师：	陆宇建
中文关键字：	税务风险；税务风险管理；房地产企业；财务分析
英文关键字：	Tax risk；Tax risk management；The real estate industry；Financial analysis
中文摘要：	我国的房地产行业在经历很长一段时间的快速发展之后，随着税务风险的不断增加，就对企业的税务风险管理提出了更高的要求。房地产企业具有特殊的行业特点，他的涉税环节贯穿了经营活动的始终，如果对税务风险不够重视管理不当，就会造成企业经济利益的流失，利润的下降。房地产行业不仅是关注的焦点，也是税务机关重点管理和稽查的对象。随着房地产开发企业由于同行业竞争的加剧，纷纷采取创新销售模式，这些模式也带来了新纳税问题。企业在国家加强房地产行业监管的外部环境下，面对税种多、环节多的情况，进一步加强房地产企业税务风险管理，已经刻不容缓。房地产业尤其是中小型房地产公司，由于缺乏良好健全的组织机构，资源有限并且资金薄弱，财务人员更要加强税务风险的预防和管理。本文以T房地产有限公司为例，进行房地产企业税收风险管理研究。首先，本文介绍了税收风险的理论。包括企业税务风险的含义、税务风险点、税务风险的目标和要求、国内外文献综述等，为案例分析奠定基础。然后介绍了房地产行业和T公司税收风险管理的现状，现有管理模式的不足和税务风险发生的成因。通过对T房地产公司的财务指标、税务税负率、管理体系、风险成因等进行系统分析，发现T公司税务风险管理有待加强。最后，作者提出了一些改善T公司风险管理机制，优化企业内控的措施。通过使用和构建税务风险分析模型，分析了T公司的税务风险管理存在的问题和解决方式。提出通过完善企业内部的风险核心应对策略、内部控制、加强税收规划和风险的识别防控，完善整个流程，更好地维护企业的合法权益。
英文摘要：	In recent years, Chinese real estate industry has made great progress. The enterprise's external environment increased uncertainty, increasing tax risk, which requires strengthening all aspects of business management. Real estate enterprises are different from other types of enterprises in the business characteristics, operating links of tax-related behavior is complex, once the tax risk outbreak, it will have a serious impact on enterprises. China's tax authorities With the improvement of the working level and the implementation of the Guidelines on Tax Risk Management of Large Enterprises (Trial), the real estate industry has been included in the special inspection industry continuously by the State Administration of Taxation for nearly 10 years. With the intensification of competition in the same industry, real estate development enterprises have adopted innovative sales models. These models have also brought new tax problems. Enterprises face many tax-related links and industries, and the state strengthens the real estate industry. Regulation and control, and further strengthen the real estate business tax risk management, has become a corporate financial work of a key. Real estate industry, small and medium-sized real estate company, due to lack of sound organization, limited resources, financial staff to avoid the tax risk prevention and management. This dissertation is based on this background, to T Real Estate Co. Ltd as an example, the real estate development enterprise tax risk management analysis and research. First of all, this dissertation introduces the theory of tax risk. Including the definition of enterprise tax risk, the concept of tax risk management, the objectives and requirements of tax risk, the literature review at home and abroad, etc, for the analysis after the foundation. Then it introduces the status, main features and development trend of the tax risk management of the real estate industry. Through the series analysis of T real estate company and its tax situation, financial index, tax burden, management status and so on, the problems in tax risk management of T Company are found. In the end, the author conducts the management of the tax risk of T real estate company, which is mainly to perfect the tax risk management system of T real estate enterprise. The tax risk management of T Company is established and analyzed by using the analysis model of tax risk of real estate enterprises. Through the control of tax risks, so as to improve the entire tax risk management process, the scientific management of various types of income, and better safeguard the legitimate rights and interests of enterprises.
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