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论文编号：	9071
作者编号：	2220150448
上传时间：	2017/6/5 11:18:27
中文题目：	天津市DT房地产开发公司的
英文题目：	Research on the Tax risk management of Tianjin DT real estate development company
指导老师：	张晓农
中文关键字：	房地产开发企业；税务风险管理问题；税务风险管理体系
英文关键字：	Real estate development enterprise; tax risk management; tax risk management system
中文摘要：	随着我国经济稳定、快速的发展，人民生活水平不断提高，房地产行业呈现蓬勃发展的态势。随着该行业的快速发展，企业内部税务风险也日益突出，大量的房地产开发企业因为税务风险管理不当，造成了严重的经济损失，为该行业日后的发展埋下了不稳定的因素，因此，对这一类房地产开发企业进行适当的税务风险管理研究也就变得十分必要。本文选取了天津市一家中等规模的房地产开发公司——天津市DT房地产开发公司——作为研究对象，通过寻找该企业在房地产开发各个环节中存在的税务风险管理问题，分析税务风险管理问题的原因，进而对该企业的税务风险管理提出一些必要的改进措施。本文第一章首先写的是论文的选题背景和选题意义，然后阐述了论文的研究方法和研究思路，提出了本文的创新点，并系统的回顾了国内外对税务风险管理的研究成果；第二章是对税务风险、税务风险管理和房地产行业的相关理论进行了一个简单的论述；第三章重点分析了DT公司的基本情况，包括企业背景、纳税情况等，并按照企业的业务流程，分别找出了企业在各业务环节的税务风险管理的问题；第四章则是分别从内部原因和外部原因两方面来分析DT公司产生这些税务风险管理问题的原因；第五章则是提出了构建DT公司税务风险管理体系的建议，重点从改善企业税务风险管理基本环境、构建各业务环节的税务风险库、完善涉税信息沟通机制和税务风险监察机制以及建立企业的税收筹划制度进行。本文所采用的研究方法是通过研究文献理论和分析案例相结合的方法。通过研究税务风险、税务风险管理以及房地产行业税务现状等理论的基础上，利用选取的典型企业DT公司，对该公司的税务风险问题进行认真的分析，并总结出能够在行业内通用的税务风险管理问题和解决措施，对于房地产行业有着类似情况的企业的税务风险管理问题有着一定程度的参考价值。
英文摘要：	With China's economic stability and rapid development, people's living standards continue to improve, the real estate industry has shown a vigorous development trend. With the rapid development of the industry, the internal tax risks are becoming more and more prominent. A large number of real estate development enterprises have caused serious economic losses due to improper tax risk management, and laid a destabilizing factor for the future development of the industry. It is necessary to carry out appropriate tax risk management research on this type of real estate development enterprise. This paper chooses a medium-sized real estate development company in Tianjin, Tianjin DT Real Estate Development Company, as the research object, analyzes the causes of tax risk management by looking for the tax risk management problems existing in all aspects of real estate development , And then the enterprise's tax risk management put forward some necessary improvement measures. The first chapter of this article is written in the topic of the topic and the meaning of the topic, and then elaborated the research methods and research ideas of the paper, put forward the innovation of this paper, and systematically reviewed the domestic and foreign research on tax risk management Chapter 3 focuses on the basic situation of DT company, including the background of the enterprise, the tax situation, etc., and according to the business of the enterprise. The third chapter focuses on the basic situation of DT company, including the background of the enterprise, the tax situation and so on. According to the business of the enterprise, the second chapter analyzes the tax risk, tax risk management and real estate industry. The fourth chapter is to analyze the causes of these tax risk management problems from the internal and external reasons respectively. The fifth chapter is the analysis of the tax risk management of the company. This paper puts forward some suggestions on how to construct the tax risk management system of DT company, focusing on improving the basic environment of tax risk management, building the tax risk database of various business links, improving the tax information communication mechanism and tax risk monitoring mechanism, and establishing the enterprise tax planning system The In this paper, the research method is adopted by studying literature theory and analysis method of combining the cases. By studying the tax risk, tax risk management, and real estate tax status quo, on the basis of theory, using the selected typical enterprise DT company, serious problem of the company's tax risk analysis, and sums up the can in the general tax risk management problems and solutions, for the real estate industry has a similar situation of enterprise tax risk management problems has certain reference value.
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