本文關(guān)鍵詞： 稅務(wù)風(fēng)險(xiǎn) 稅務(wù)風(fēng)險(xiǎn)管理 房地產(chǎn)企業(yè)　出處：《哈爾濱工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái)，稅務(wù)風(fēng)險(xiǎn)已成為企業(yè)面臨的重大風(fēng)險(xiǎn)之一。企業(yè)如何正確處理面臨的稅務(wù)風(fēng)險(xiǎn)，對(duì)企業(yè)的發(fā)展有著重大的意義。稅務(wù)風(fēng)險(xiǎn)管理不當(dāng)，會(huì)給企業(yè)帶來(lái)嚴(yán)重的損失。 房地產(chǎn)行業(yè)涉稅環(huán)節(jié)多、涉及稅種多，且國(guó)家對(duì)房地產(chǎn)行業(yè)的調(diào)控力度逐漸加大，房地產(chǎn)行業(yè)涉稅形式呈現(xiàn)多樣化的趨勢(shì)。如何加強(qiáng)房地產(chǎn)企業(yè)的稅務(wù)風(fēng)險(xiǎn)管理，已經(jīng)成為房地產(chǎn)企業(yè)財(cái)務(wù)工作的重點(diǎn)之一。國(guó)內(nèi)眾多的中小型房地產(chǎn)公司，由于其資源有限，組織機(jī)構(gòu)不夠健全，而疏于對(duì)稅務(wù)風(fēng)險(xiǎn)的管理。如何對(duì)中小型房地產(chǎn)企業(yè)面臨的稅務(wù)風(fēng)險(xiǎn)進(jìn)行管理，對(duì)中小型房地產(chǎn)企業(yè)的發(fā)展來(lái)說(shuō)，有著重要的意義。本文正是基于這樣的背景，以A房地產(chǎn)有限公司為例，對(duì)房地產(chǎn)公司的稅務(wù)風(fēng)險(xiǎn)管理進(jìn)行研究。 首先，本文介紹了稅務(wù)風(fēng)險(xiǎn)的相關(guān)理論。包括稅務(wù)風(fēng)險(xiǎn)的定義、稅務(wù)風(fēng)險(xiǎn)的分類、稅務(wù)風(fēng)險(xiǎn)的表現(xiàn)形式等。在介紹完稅務(wù)風(fēng)險(xiǎn)后，對(duì)稅務(wù)風(fēng)險(xiǎn)管理的概念、目標(biāo)和步驟進(jìn)行了簡(jiǎn)單的介紹，，為文的分析打下理論基礎(chǔ)。 然后本文對(duì)A房地產(chǎn)公司的稅務(wù)管理現(xiàn)狀進(jìn)行了分析。為了更好的了解A房地產(chǎn)公司面臨的稅務(wù)風(fēng)險(xiǎn)，首先對(duì)房地產(chǎn)行業(yè)稅務(wù)風(fēng)險(xiǎn)及稅務(wù)風(fēng)險(xiǎn)管理狀況進(jìn)行了簡(jiǎn)單的介紹房。然后對(duì)A房地產(chǎn)公司及其納稅情況進(jìn)行了簡(jiǎn)單的介紹。接著對(duì)A房地產(chǎn)公司的稅務(wù)風(fēng)險(xiǎn)管理現(xiàn)在進(jìn)行了簡(jiǎn)單的分析。通過(guò)對(duì)A公司稅務(wù)風(fēng)險(xiǎn)管理現(xiàn)狀的分析，發(fā)現(xiàn)A公司稅務(wù)風(fēng)險(xiǎn)管理中存在的問(wèn)題。 最后針對(duì)A房地產(chǎn)公司存在的稅務(wù)風(fēng)險(xiǎn)進(jìn)行管理，主要是對(duì)A房地產(chǎn)企業(yè)稅務(wù)風(fēng)險(xiǎn)管理體系進(jìn)行完善。通過(guò)稅務(wù)風(fēng)險(xiǎn)識(shí)別、評(píng)估、控制體系的構(gòu)建，建立健全A公司的稅務(wù)風(fēng)險(xiǎn)管理。首先對(duì)A房地產(chǎn)公司的稅務(wù)風(fēng)險(xiǎn)進(jìn)行識(shí)別，主要利用流程分析法進(jìn)行識(shí)別。然后是然后對(duì)稅務(wù)風(fēng)險(xiǎn)進(jìn)行評(píng)估，主要通過(guò)財(cái)務(wù)報(bào)表法和構(gòu)建模型對(duì)企業(yè)的稅務(wù)風(fēng)險(xiǎn)進(jìn)行評(píng)估。最后通過(guò)對(duì)稅務(wù)風(fēng)險(xiǎn)進(jìn)行控制，從而完善整個(gè)稅務(wù)風(fēng)險(xiǎn)管理過(guò)程。為了保障稅務(wù)風(fēng)險(xiǎn)管理體系的順利實(shí)施，必須要采取一定的保障措施，包括從思想上、行動(dòng)上等方面采取措施。
[Abstract]:In recent years, tax risk has become one of the major risks faced by enterprises. How to deal with the tax risks correctly is of great significance to the development of enterprises. Improper management of tax risks will bring serious losses to enterprises. There are many tax-related links in the real estate industry, many kinds of taxes are involved, and the national regulation and control of the real estate industry is gradually increasing, and the tax forms of the real estate industry show a trend of diversification. How to strengthen the tax risk management of the real estate enterprises, It has become one of the focal points of financial work of real estate enterprises. Because of its limited resources, many small and medium-sized real estate companies in China do not have a sound organizational structure. How to manage the tax risk faced by small and medium-sized real estate enterprises is of great significance to the development of small and medium-sized real estate enterprises. Taking A real estate company as an example, the tax risk management of real estate company is studied. First of all, this paper introduces the related theories of tax risk, including the definition of tax risk, the classification of tax risk, the manifestation of tax risk, etc. After introducing the tax risk, the concept of tax risk management is introduced. The objective and steps are briefly introduced, which lays a theoretical foundation for the analysis of the paper. Then this paper analyzes the current situation of tax administration of A real estate company. In order to better understand the tax risk A real estate company faces, First, it introduces the tax risk and tax risk management of real estate industry. Then it introduces A real estate company and its tax payment. Then it introduces the tax risk management of A real estate company. Through the analysis of the current situation of tax risk management in Company A, Find out the problems in tax risk management of A Company. Finally, aiming at the tax risk management of A real estate company, it is mainly to perfect the tax risk management system of A real estate company. Through the tax risk identification, evaluation and control system construction, Establish and improve A company's tax risk management. First, identify the tax risk of A real estate company, mainly using the process analysis method to identify the tax risk. Then, evaluate the tax risk. In order to ensure the smooth implementation of the tax risk management system, the tax risk assessment is mainly carried out through the financial statement method and the construction model. Finally, by controlling the tax risk, the whole process of tax risk management is perfected, and in order to ensure the smooth implementation of the tax risk management system, Must take the certain safeguard measure, including from the thought, the action and so on aspect takes the measure.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F812.42;F299.233.42

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