本文選題：稅務(wù)風(fēng)險(xiǎn) + 風(fēng)險(xiǎn)管控　； 參考：《鄭州大學(xué)》2014年碩士論文

【摘要】：XY集團(tuán)成立于1997年,受益于來房地產(chǎn)市場的迅猛發(fā)展,十余年來,集團(tuán)迅速成長為收入和資產(chǎn)規(guī)模雙超百億,經(jīng)營范圍橫跨房地產(chǎn)開發(fā)、建筑施工、商業(yè)管理、物業(yè)管理,擁有17家子公司的大型房地產(chǎn)企業(yè)集團(tuán),集團(tuán)連續(xù)兩年位居中國房地產(chǎn)百強(qiáng)企業(yè)。最近兩年集團(tuán)與稅務(wù)機(jī)關(guān)的爭議和處罰案件合計(jì)近四十起,給集團(tuán)帶來巨大的財(cái)產(chǎn)損失。XY集團(tuán)迫切需要建立規(guī)范的稅務(wù)風(fēng)險(xiǎn)管控機(jī)制,以化解所存在的稅務(wù)管理風(fēng)險(xiǎn)。 項(xiàng)目開發(fā)主體設(shè)立環(huán)節(jié)由于一個(gè)公司運(yùn)作多個(gè)項(xiàng)目、項(xiàng)目公司注冊地與工程所在地不一致以及建設(shè)資金籌集過程中過度依賴關(guān)聯(lián)股東往來拆入拆出產(chǎn)生稅收風(fēng)險(xiǎn)；在土地獲取環(huán)節(jié)中由于“城中村”改造中票據(jù)和政府承諾的不規(guī)范、合作開發(fā)和股權(quán)并購獲取土地使用權(quán)過程中風(fēng)險(xiǎn)承擔(dān)不對等產(chǎn)生稅收風(fēng)險(xiǎn)；在項(xiàng)目施工環(huán)節(jié)由于工程大清包方式下甲供材處理不規(guī)范、建造營銷設(shè)施會計(jì)處理不規(guī)范、市政設(shè)施工程款抵減配套費(fèi)的視同銷售風(fēng)險(xiǎn)和法律手續(xù)不規(guī)范等產(chǎn)生稅收風(fēng)險(xiǎn)；在產(chǎn)品銷售環(huán)節(jié)由于促銷銷售的會計(jì)處理不當(dāng)、精裝修退款未據(jù)實(shí)執(zhí)行、發(fā)放員工交通補(bǔ)貼產(chǎn)生稅收風(fēng)險(xiǎn)；在商業(yè)地產(chǎn)經(jīng)營環(huán)節(jié)中商業(yè)地產(chǎn)租金分拆籌劃過度、委托經(jīng)營管理失控及以商業(yè)地產(chǎn)合資經(jīng)營產(chǎn)生稅收風(fēng)險(xiǎn)。 XY集團(tuán)項(xiàng)目開發(fā)主體設(shè)立環(huán)節(jié)應(yīng)采取單設(shè)一對一的公司運(yùn)作開發(fā)、以工程所在地注冊項(xiàng)目公司、以先期逐步增資后期逐步減資的措施；在土地獲取環(huán)節(jié)以協(xié)議形式規(guī)范票據(jù)和政府行為、合作開發(fā)時(shí)以精準(zhǔn)的測算為基礎(chǔ)簽訂規(guī)范的合作協(xié)議；在項(xiàng)目施工環(huán)節(jié)要明晰甲乙方的納稅權(quán)益、營銷設(shè)施建造費(fèi)資本化計(jì)入固定資產(chǎn)、市政配套設(shè)施以委托代建方式建設(shè)；在產(chǎn)品銷售環(huán)節(jié)售后返租簽訂三方委托協(xié)議、對團(tuán)購促銷應(yīng)及時(shí)確認(rèn)應(yīng)稅收入、公司統(tǒng)一為員工購買加油卡替代交通補(bǔ)貼；在商業(yè)地產(chǎn)經(jīng)營環(huán)節(jié)商對租金適度拆分、加強(qiáng)對委托經(jīng)營的風(fēng)險(xiǎn)監(jiān)控、對擬出資的商業(yè)地產(chǎn)先分立后出資進(jìn)行合資經(jīng)營。 XY集團(tuán)公司不僅要盡快化解當(dāng)前的稅務(wù)風(fēng)險(xiǎn),還要立足長遠(yuǎn),建立全面稅務(wù)風(fēng)險(xiǎn)管控的長效機(jī)制,構(gòu)建規(guī)范有效的管控系統(tǒng),確保能夠及時(shí)防范和化解剛剛出現(xiàn)的重大稅務(wù)風(fēng)險(xiǎn)。
[Abstract]:XY Group was founded in 1997, benefiting from the rapid development of the real estate market. Over the past 10 years, XY Group has grown rapidly to two hundred billion yuan in income and asset size, covering real estate development, construction, commercial management, and property management.With 17 subsidiaries of large real estate enterprise groups, the Group ranked China's top 100 real estate enterprises for two consecutive years.In the last two years, there have been nearly 40 cases of disputes and penalties between the Group and the tax authorities, which have brought huge property losses to the Group. XY Group urgently needs to establish a standardized tax risk control mechanism in order to resolve the existing tax management risks.Due to the operation of multiple projects in one company, the registration of the project company is inconsistent with the location of the project, and the excessive reliance on the associated shareholders in the process of raising construction funds results in tax risks.In the process of land acquisition, due to the non-standard of bill and government promise in the transformation of "village in city", the tax risk is not equal in the process of cooperative development and equity merger and acquisition of land use right.In the construction link of the project, due to the non-standard treatment of supply materials in the way of project clear package, the non-standard accounting treatment of construction marketing facilities, the tax risk of deducting the matching fee of municipal facilities project as well as the non-standard legal procedures, etc.In product sales, due to improper accounting for sales promotion and sale, refunds for fine decoration have not been carried out according to the facts, and the payment of staff transportation subsidies has created tax risks; in the commercial real estate business segment, the commercial real estate rent split up has been over-planned.Commissioned management out of control and commercial real estate joint venture to generate tax risk.XY group project development main body establishment link should take the single one-to-one company operation development, the project company registration in the project location, in advance gradually increases the capital later stage to reduce the capital step by step measure;In the process of land acquisition, we should standardize the bill and government behavior in the form of agreement, sign the standard cooperation agreement on the basis of accurate calculation when we cooperate in development, and make clear the tax rights and interests of Party A in the construction of the project.The construction fee of marketing facilities is capitalized into fixed assets, and municipal supporting facilities are built by way of entrustment and agency construction. After the sale of the products, a tripartite trust agreement is signed, and the taxable income shall be recognized in time for group purchase and promotion.The company buys refueling cards instead of transportation subsidies for its employees; in the commercial real estate management chain, the commercial real estate operators split up the rent moderately, strengthen the risk monitoring of the entrusted operation, and carry on the joint venture management of the commercial real estate to be funded first.XY Group Company should not only resolve the current tax risks as soon as possible, but also establish a long-term mechanism for overall tax risk management and control, and establish a standardized and effective management and control system.To ensure timely prevention and management of emerging major tax risks.
【學(xué)位授予單位】：鄭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42;F812.42

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