基于內(nèi)部控制的房地產(chǎn)企業(yè)稅務內(nèi)控體系構建
發(fā)布時間：2018-12-30 19:54
【摘要】：近年來,大部分現(xiàn)代企業(yè)對內(nèi)部控制的重要性已經(jīng)有了充分的認識,對構建適合企業(yè)自身的內(nèi)部控制體系也越來越重視。但是對于作為內(nèi)部控制重要組成部門的稅務內(nèi)控,卻還沒有引起大部分企業(yè)的重視。稅收不管是對于整個國民經(jīng)濟的發(fā)展還是對于企業(yè)自身提高競爭力、增強整體效益,都發(fā)揮著舉足輕重的作用。作為國民經(jīng)濟支柱產(chǎn)業(yè)的房地產(chǎn)企業(yè)因其涉稅之多,稅負之重而被公眾普遍認為是偷稅漏稅嚴重,并且涉稅風險極高的行業(yè)。房地產(chǎn)企業(yè)已經(jīng)被國家稅務總局連續(xù)10年列為稅收專項稽查的對象,同時也是國家宏觀調(diào)控最密集的行業(yè)。在國家對房地產(chǎn)企業(yè)的宏觀調(diào)控政策中針對房地產(chǎn)稅收的調(diào)控政策最為頻密。為應對不斷變化的稅務環(huán)境,增強企業(yè)防范稅務風險意識,從根本上為實現(xiàn)企業(yè)價值最大化服務,房地產(chǎn)企業(yè)急需建立適合企業(yè)自身的、完善有效的稅務內(nèi)控體系,并將其滲透到企業(yè)整體內(nèi)部控制體系中,更好地為企業(yè)服務。本文以2011年115家山東板塊滬深兩市A股上市公司為樣本,在對樣本上市公司年報、內(nèi)部控制自我評價報告進行分析的基礎上,從內(nèi)部控制五大構成要素的角度出發(fā),研究發(fā)現(xiàn)影響企業(yè)內(nèi)部控制信息質(zhì)量的因素并提出以下五大假設：(一)公司管理層持股比例與內(nèi)控信息質(zhì)量成正比；(二)公司是否建立風險評估體系與內(nèi)控信息質(zhì)量有關；(三)公司是否做到不相容職務相分離與內(nèi)控信息質(zhì)量有關；(四)公司是否設立完整有效的信息溝通渠道與內(nèi)控信息質(zhì)量有關；(五)具備財務知識的內(nèi)部審計人員占內(nèi)審部門人員總數(shù)的比例與內(nèi)控信息質(zhì)量成正比。通過實證分析,發(fā)現(xiàn)上述五個因素與內(nèi)部控制信息質(zhì)量之間的關系。根據(jù)實證分析的結果,論述如何構建房地產(chǎn)企業(yè)稅務內(nèi)控體系,并提出相應的建議。
[Abstract]:In recent years, most modern enterprises have been fully aware of the importance of internal control, and more attention has been paid to the construction of internal control system suitable for enterprises themselves. However, as an important part of internal control, tax internal control has not attracted the attention of most enterprises. Taxation plays an important role in the development of the whole national economy and the improvement of the competitiveness and the overall benefit of the enterprise itself. As the pillar industry of the national economy, the real estate enterprises are widely regarded by the public as the industries where the tax evasion is serious and the risk of tax is very high because of the large amount of tax and the heavy tax burden. Real estate enterprises have been listed by the State Administration of Taxation for 10 years as the object of special tax inspection, but also the most intensive macro-control industry. In the macro-control policy of real estate enterprises, real estate tax regulation policy is the most frequent. In order to cope with the changing tax environment, strengthen the awareness of tax risk prevention, and fundamentally serve to maximize the value of the enterprise, real estate enterprises urgently need to establish a suitable and effective tax internal control system. And permeate it into the whole enterprise internal control system, better serve for the enterprise. Based on the analysis of 115 A-share listed companies listed in Shanghai and Shenzhen stock markets in Shandong in 2011, this paper analyzes the annual reports and internal control self-evaluation reports of the sample listed companies, and sets out from the perspective of the five constituent elements of internal control. The paper finds out the factors that affect the information quality of internal control and puts forward the following five hypotheses: (1) the proportion of management holding shares is proportional to the quality of internal control information; (2) whether the company establishes a risk assessment system is related to the quality of internal control information; (3) whether the company achieves incompatible job separation is related to the quality of internal control information; (4) whether the company establishes a complete and effective information communication channel is related to the quality of internal control information; (5) the proportion of internal auditors with financial knowledge to the total number of internal audit department personnel is proportional to the quality of internal control information. Through empirical analysis, the relationship between the above five factors and the quality of internal control information is found. According to the results of empirical analysis, this paper discusses how to construct the tax internal control system of real estate enterprises and puts forward corresponding suggestions.
【學位授予單位】：山東理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.233.42
本文編號：2396060
[Abstract]:In recent years, most modern enterprises have been fully aware of the importance of internal control, and more attention has been paid to the construction of internal control system suitable for enterprises themselves. However, as an important part of internal control, tax internal control has not attracted the attention of most enterprises. Taxation plays an important role in the development of the whole national economy and the improvement of the competitiveness and the overall benefit of the enterprise itself. As the pillar industry of the national economy, the real estate enterprises are widely regarded by the public as the industries where the tax evasion is serious and the risk of tax is very high because of the large amount of tax and the heavy tax burden. Real estate enterprises have been listed by the State Administration of Taxation for 10 years as the object of special tax inspection, but also the most intensive macro-control industry. In the macro-control policy of real estate enterprises, real estate tax regulation policy is the most frequent. In order to cope with the changing tax environment, strengthen the awareness of tax risk prevention, and fundamentally serve to maximize the value of the enterprise, real estate enterprises urgently need to establish a suitable and effective tax internal control system. And permeate it into the whole enterprise internal control system, better serve for the enterprise. Based on the analysis of 115 A-share listed companies listed in Shanghai and Shenzhen stock markets in Shandong in 2011, this paper analyzes the annual reports and internal control self-evaluation reports of the sample listed companies, and sets out from the perspective of the five constituent elements of internal control. The paper finds out the factors that affect the information quality of internal control and puts forward the following five hypotheses: (1) the proportion of management holding shares is proportional to the quality of internal control information; (2) whether the company establishes a risk assessment system is related to the quality of internal control information; (3) whether the company achieves incompatible job separation is related to the quality of internal control information; (4) whether the company establishes a complete and effective information communication channel is related to the quality of internal control information; (5) the proportion of internal auditors with financial knowledge to the total number of internal audit department personnel is proportional to the quality of internal control information. Through empirical analysis, the relationship between the above five factors and the quality of internal control information is found. According to the results of empirical analysis, this paper discusses how to construct the tax internal control system of real estate enterprises and puts forward corresponding suggestions.
【學位授予單位】：山東理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F299.233.42
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