【摘要】：近年來,稅務(wù)風險已成為企業(yè)面臨的重大風險之一,稅務(wù)風險管理不當,會給企業(yè)帶來嚴重的損失。房地產(chǎn)行業(yè)融合了生產(chǎn)和流通兩個環(huán)節(jié),房地產(chǎn)企業(yè)要承擔高額的多種賦稅以及其伴隨的較高的稅務(wù)風險,怎么樣有效應(yīng)對這些風險,對其發(fā)展有著重大意義。我國出臺了《大企業(yè)稅務(wù)風險管理指引》(試行)來規(guī)范企業(yè)稅務(wù)風險的管理,由此,房地產(chǎn)行業(yè)的稅務(wù)風險規(guī)避吸引了學者們的目光。時至今日,專家學者在理論上對稅務(wù)風險管理做了大量的研究和探討,取的了豐碩的成果。但是,風險管理作為一個實踐性很強的管理活動,有必要從案例的角度豐富其研究內(nèi)容。因此,筆者擬以榮安地產(chǎn)股份有限公司作為研究對象,探討稅務(wù)風險的管理問題。文章以榮安地產(chǎn)股份有限公司財務(wù)報告披露的資料為基礎(chǔ),從現(xiàn)有的稅務(wù)風險理論為支撐對其進行深入分析。同時充分考慮我國企業(yè)稅務(wù)風險和房地產(chǎn)行業(yè)稅務(wù)風險的特殊情況。進而在此基礎(chǔ)上聯(lián)系房地產(chǎn)行業(yè)稅務(wù)風險的實際,結(jié)合榮安地產(chǎn)稅務(wù)風險產(chǎn)生的原因,針對榮安地產(chǎn)股份有限公司稅務(wù)風險的現(xiàn)狀提出了一套對應(yīng)的規(guī)避建議和管理措施。文章首先梳理了現(xiàn)有的相關(guān)概念和理論。然后闡述了房地產(chǎn)行業(yè)存在的涉稅風險和特點,并對榮安地產(chǎn)股份有限公司的涉稅情況和相應(yīng)的管理機制進行了介紹,繼而重點圍繞榮安地產(chǎn)股份有限公司披露的相關(guān)資料進行稅務(wù)風險識別和評估,并對其產(chǎn)生稅務(wù)風險的原因進行了分析。最后結(jié)合《企業(yè)風險管理——整合框架》和《大企業(yè)稅務(wù)風險管理指引》(試行)中的要求對榮安地產(chǎn)股份有限公司當前存在的問題提出相應(yīng)的規(guī)避建議和管理措施,同時在實踐層面上為豐富稅務(wù)風險研究內(nèi)容做出補充。
[Abstract]:In recent years, tax risk has become one of the major risks faced by enterprises. Improper management of tax risks will bring serious losses to enterprises. Real estate industry combines production and circulation, real estate enterprises have to bear high taxes and higher tax risks. How to effectively deal with these risks is of great significance to the development of real estate enterprises. Our country issued "large enterprise tax risk management guideline" (try out) to standardize the enterprise tax risk management, thus, the real estate industry tax risk avoidance attracted the scholars' attention. Up to now, experts and scholars have done a lot of research and discussion on tax risk management in theory, and obtained fruitful results. However, risk management as a very practical management activities, it is necessary to enrich its research content from the perspective of cases. Therefore, the author intends to take Rongan Real Estate Co., Ltd. as the research object to discuss the management of tax risk. Based on the disclosure of financial report of Rongan Real Estate Co., Ltd., this paper makes an in-depth analysis of the tax risk theory based on the existing tax risk theory. At the same time, the tax risk of Chinese enterprises and real estate industry tax risk of the special situation. On this basis, in connection with the real estate industry tax risk reality, combined with the causes of Rongan real estate tax risk, aiming at the status quo of Rongan Real Estate Co., Ltd. tax risk, this paper puts forward a set of corresponding evading suggestions and management measures. The article first combs the existing related concepts and theories. Then the paper expounds the tax-related risks and characteristics of the real estate industry, and introduces the tax-related situation and corresponding management mechanism of Rongan Real Estate Co., Ltd. Then it focuses on the identification and evaluation of tax risk around the relevant information disclosed by Rong'an Real Estate Co., Ltd., and analyzes the reasons for the tax risk. Finally, in combination with the requirements of Enterprise risk Management-Integration Framework and tax risk Management guidelines for large Enterprises (trial), the paper puts forward corresponding suggestions and management measures for the problems existing in Rongan Real Estate Co., Ltd. At the same time, in practice to enrich the content of tax risk research.
【學位授予單位】：蘭州財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F299.233.42

【參考文獻】

相關(guān)期刊論文 前10條

1 張景華;;稅收風險識別模型的構(gòu)建[J];稅務(wù)與經(jīng)濟;2014年01期

2 楊志安;郭矜;;我國大企業(yè)稅收管理專業(yè)化的對策選擇[J];國際稅收;2013年12期

3 何濤;;企業(yè)稅務(wù)風險及其案例分析[J];稅務(wù)研究;2013年10期

4 陳天燈;;構(gòu)建企業(yè)稅務(wù)風險管理體系研究[J];管理世界;2013年06期

5 劉建民;安長英;;房地產(chǎn)企業(yè)稅務(wù)風險實證分析[J];會計之友;2012年35期

6 張宏翔;;商業(yè)類房地產(chǎn)企業(yè)稅務(wù)籌劃管理相關(guān)問題分析[J];財會通訊;2012年33期

7 呂志明;;基于模糊層次分析法的稅務(wù)風險評價[J];統(tǒng)計與決策;2011年13期

8 大連市國家稅務(wù)局課題組;谷兆春;祝紅;;大企業(yè)稅務(wù)風險管理:現(xiàn)狀、原因及對策[J];涉外稅務(wù);2011年06期

9 張云華;;企業(yè)稅務(wù)風險原因分析與制度設(shè)計[J];稅務(wù)研究;2010年09期

10 尹淑平;楊默如;;企業(yè)稅務(wù)風險成因及管理系統(tǒng)構(gòu)建[J];財會通訊;2009年29期

，

本文編號：2260418