本文關(guān)鍵詞： 涉稅業(yè)務(wù) 內(nèi)部控制 房地產(chǎn)開(kāi)發(fā)公司　出處：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在過(guò)去的幾年里,伴隨著我國(guó)經(jīng)濟(jì)的飛速發(fā)展,各行業(yè)的企業(yè)逐漸認(rèn)識(shí)到內(nèi)部控制對(duì)于本身持續(xù)經(jīng)營(yíng)和發(fā)展的重要性。企業(yè)維持經(jīng)營(yíng)會(huì)存在很多的涉稅業(yè)務(wù),不可避免地就會(huì)發(fā)生一些涉稅風(fēng)險(xiǎn),其不確定性使它成為了企業(yè)持續(xù)經(jīng)營(yíng)活動(dòng)中無(wú)法回避的重大風(fēng)險(xiǎn)之一。在中國(guó),房地產(chǎn)開(kāi)發(fā)業(yè)作為我民經(jīng)濟(jì)的支柱性產(chǎn)業(yè)之一,是我國(guó)的納稅大戶,其稅種具有數(shù)額龐大、類型多樣的特點(diǎn),在這種情況下,房地產(chǎn)公司的涉稅業(yè)務(wù)內(nèi)部控制就變得相當(dāng)重要。但就現(xiàn)在的情況而言,房地產(chǎn)行業(yè)內(nèi)部控制框架完整但對(duì)于涉稅業(yè)務(wù)方面的內(nèi)部控制明顯不足。本文根據(jù)房地產(chǎn)企業(yè)的特征和稅收政策,與房地產(chǎn)企業(yè)涉稅業(yè)務(wù)內(nèi)部控制相關(guān)理論相融合,具體分析四平市永泰房地產(chǎn)公司涉稅業(yè)務(wù)存在的問(wèn)題和原因并提出相應(yīng)對(duì)策,從而幫助四平市永泰房地產(chǎn)公司構(gòu)建一套行之有效的涉稅業(yè)務(wù)內(nèi)部控制體系。本文是以發(fā)現(xiàn)、分析問(wèn)題,最后提出可行建議的思路進(jìn)行的,采用專題研究形式,閱讀相關(guān)資料提升本文理論水平的基礎(chǔ),并進(jìn)行實(shí)地調(diào)研,深入了解四平市永泰房地產(chǎn)公司涉稅業(yè)務(wù)內(nèi)部控制情況,從而找到該公司在房地產(chǎn)開(kāi)發(fā)流程中每個(gè)涉稅環(huán)節(jié)存在的內(nèi)部控制問(wèn)題,并總結(jié)出有針對(duì)性的完善建議。本文主要包括五部分,各部分的內(nèi)容如下:在目前國(guó)家對(duì)于房地產(chǎn)行業(yè)宏觀調(diào)控的背景下,本文以四平市永泰房地產(chǎn)開(kāi)發(fā)公司為研究對(duì)象,對(duì)該公司涉稅業(yè)務(wù)內(nèi)部控制的選題背景、研究意義、國(guó)內(nèi)外研究現(xiàn)狀、研究的目標(biāo)、研究的主要內(nèi)容和方法以及本文的創(chuàng)新點(diǎn)加以闡述。并介紹內(nèi)部控制相關(guān)概念、涉稅業(yè)務(wù)內(nèi)部控制的相關(guān)概念。在以上背景知識(shí)的鋪墊后,對(duì)四平市永泰房地產(chǎn)開(kāi)發(fā)公司的情況加以介紹,通過(guò)實(shí)地調(diào)研、專人訪談等方式了解和分析其公司涉稅業(yè)務(wù)內(nèi)部控制的現(xiàn)狀、存在的問(wèn)題以及問(wèn)題存在的原因。根據(jù)其涉稅業(yè)務(wù)內(nèi)部控制方面的問(wèn)題以及問(wèn)題存在的原因,結(jié)合國(guó)內(nèi)外涉稅業(yè)務(wù)內(nèi)部控制方面的先進(jìn)經(jīng)驗(yàn),提出完善四平市永泰房地產(chǎn)開(kāi)發(fā)公司涉稅業(yè)務(wù)內(nèi)部控制制度的對(duì)策。最后,在論文的結(jié)尾進(jìn)行總結(jié)并展望企業(yè)未來(lái)發(fā)展前景。
[Abstract]:In the past few years, with the rapid development of China's economy, enterprises in various industries have gradually realized the importance of internal control for their continuous operation and development. Inevitably, some tax-related risks will occur, and the uncertainty makes it one of the major risks that enterprises can not avoid in the continuing business activities. In China. The real estate development industry is one of the pillar industries of our people's economy, is our country's tax payer, its tax type has the huge amount, the type diverse characteristic, in this situation. The tax control of real estate companies has become very important. But in the current situation. The internal control framework of the real estate industry is complete, but the internal control of the tax-related business is obviously inadequate. This paper based on the characteristics of the real estate enterprises and tax policy. Combining with the theory of internal control of real estate enterprise's tax-related business, this paper analyzes the problems and causes of the tax-related business of Yongtai Real Estate Company in Siping City and puts forward the corresponding countermeasures. In order to help Siping Yongtai Real Estate Company to build an effective tax-related business internal control system. Reading relevant materials to improve the theoretical level of this paper, and carry out field research, in-depth understanding of the Siping Yongtai real estate company tax business internal control situation. In order to find out the company in the real estate development process in each tax-related links of internal control problems, and summed up targeted suggestions. This paper mainly includes five parts. The contents of each part are as follows: under the background of national macro-control for the real estate industry, this paper takes Siping Yongtai Real Estate Development Company as the research object, and selects the background of the internal control of the company's tax-related business. Research significance, research status at home and abroad, research objectives, the main contents and methods of the study and the innovation of this paper are described, and internal control related concepts are introduced. After laying the groundwork of above background knowledge, introduce the situation of Siping Yongtai Real Estate Development Company, through field investigation. Personal interviews and other ways to understand and analyze the current situation of the company's tax-related business internal control, existing problems and the reasons for the problems, according to its tax-related business internal control problems and the reasons for the problems. Combined with the domestic and foreign internal control of tax-related business advanced experience, proposed to improve the Siping Yongtai Real Estate Development Company tax business internal control system. Finally. At the end of the paper, we summarize and look forward to the future development of enterprises.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F299.233.42;F812.42

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