本文關鍵詞： 房地產企業(yè) 逃避稅 手段 成因 控制　出處：《北京交通大學》2014年碩士論文　論文類型：學位論文

【摘要】：房地產業(yè)是我國重要的稅收來源之一。近年來,房地產業(yè)連續(xù)12次被列入國稅總局發(fā)布的稅務稽查重點行業(yè)名單,行業(yè)內逃避稅現象嚴重,給國家和人民帶來了嚴重的不利影響。因此,研究房地產企業(yè)逃避稅對有效減少稅收流失,增加政府的財政收入,增強稅負公平性有著重要的現實意義,同時也有利于房地產業(yè)的健康持續(xù)發(fā)展。 本文以房地產企業(yè)逃避稅現狀為切入點,綜合運用比率分析法、歸納總結法對房地產企業(yè)發(fā)展狀況、納稅情況進行深入研究。房地產企業(yè)逃避稅對財政、宏觀調控、資源配置等七個方面都有嚴重的危害,影響廣泛。目前在國內研究中,大多數專家認為房地產企業(yè)逃避稅嚴重,其主要根源在于我國現行稅收制度的缺陷,因此,研究論文也主要集中于對現行稅制以及稅制改革的討論。本文將通過對房地產企業(yè)在生產、流通、服務三大環(huán)節(jié)中所采用的逃避稅手段進行深入研究,通過對手段的研究來歸納反推其產生的原因以及治理上的缺失點,最終本文認為現行制度、成本收益差和行業(yè)特性三個方面共同作用是誘發(fā)房地產企業(yè)大量逃避稅的根本因素。 逃避稅是世界各國普遍存在的問題,國外不少國家在逃避稅研究上比我國要成熟很多,在實踐和完善中也不斷摸索出一些有效的方式方法,是治理我國房地產稅收流失值得借鑒的寶貴經驗。在本文中,將梳理一些國外典型的逃避稅治理方法進行借鑒,并針對我國房地產企業(yè)逃避稅狀況在優(yōu)化征稅權、完善稅收管轄制度、加強發(fā)票管理等方面提出對策。治理房地產企業(yè)逃避稅問題不僅要從法律制度、稅收制度等相關制度上完善,還需努力提高納稅人的稅收遵從,文章最后從強化納稅意識、提升納稅遵從能力、遏制權力腐敗等方面提出相應建議。
[Abstract]:The real estate industry is one of the important tax sources in China. In recent years, the real estate industry has been listed on the list of key industries of tax inspection issued by the State Administration of Taxation for 12 consecutive times. Therefore, it is of great practical significance to study the tax evasion of real estate enterprises in order to effectively reduce the loss of tax revenue, increase the financial revenue of the government, and enhance the fairness of tax burden. At the same time also conducive to the healthy and sustainable development of the real estate industry. This paper takes the tax evasion status of real estate enterprises as the breakthrough point, synthetically uses the ratio analysis method, summarizes the real estate enterprise development situation, the tax payment situation carries on the thorough research, the real estate enterprise evades the tax to the finance, the macroscopic adjustment and control, At present, most experts in domestic research believe that the tax evasion of real estate enterprises is serious, the main root of which lies in the defects of our country's current tax system. The paper also focuses on the discussion of the current tax system and the tax system reform. This paper will conduct a deep study on the tax evasion means used by the real estate enterprises in the production, circulation and service. Through the research on the means to sum up the causes and the lack of governance, this paper concludes that the current system, the difference between cost and income and the characteristics of the industry are the basic factors to induce real estate enterprises to evade tax. Tax evasion is a common problem all over the world. Many countries abroad are much more mature than our country in the research of tax evasion. In practice and perfection, they have been groping out some effective ways and means. It is a valuable experience to manage the tax loss of real estate in our country. In this paper, we will sort out some typical methods of avoiding tax in foreign countries and optimize the tax right in view of the tax evasion situation of the real estate enterprises in our country. To improve the tax jurisdiction system and strengthen the invoice management, we should improve the tax evasion of real estate enterprises not only from the legal system, tax system and other related systems, but also to improve the tax compliance of taxpayers. Finally, some suggestions are put forward from the following aspects: strengthening the consciousness of paying taxes, improving the ability of tax compliance and curbing the corruption of power.
【學位授予單位】：北京交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F299.233.42

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本文編號：1529757