發(fā)布時(shí)間：2018-06-13 00:39

  本文選題：涉稅風(fēng)險(xiǎn) + 房地產(chǎn)企業(yè)�。� 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：對(duì)于我國的中小型房地產(chǎn)開發(fā)企業(yè)來說,由于資金、人力、管理水平的限制,風(fēng)險(xiǎn)意識(shí)較差,對(duì)涉稅業(yè)務(wù)風(fēng)險(xiǎn)的控制比較薄弱,容易出現(xiàn)涉稅問題,給企業(yè)經(jīng)營(yíng)帶來損失。本文將涉稅風(fēng)險(xiǎn)控制與中小型房地產(chǎn)企業(yè)的業(yè)務(wù)流程結(jié)合起來研究,探索出一套優(yōu)化中小型房地產(chǎn)企業(yè)涉稅風(fēng)險(xiǎn)控制的辦法和制度,對(duì)房地產(chǎn)企業(yè)加強(qiáng)涉稅風(fēng)險(xiǎn)控制有一定的借鑒和參考價(jià)值。本文采用文本分析法、案例分析法和調(diào)研分析法,以Y房地產(chǎn)開發(fā)公司為研究對(duì)象,在調(diào)查分析Y公司業(yè)務(wù)流程及涉稅風(fēng)險(xiǎn)控制現(xiàn)狀的基礎(chǔ)上,發(fā)現(xiàn)了Y公司在涉稅風(fēng)險(xiǎn)控制方面存在的問題并分析了問題成因,提出了優(yōu)化的可行路徑和對(duì)策建議。本文共有六個(gè)部分:第一部分為緒論,主要闡述了研究背景和意義,綜述了國內(nèi)外有關(guān)涉稅風(fēng)險(xiǎn)控制的文獻(xiàn),介紹了本文的研究目標(biāo)、內(nèi)容、方法與思路;第二部分為理論基礎(chǔ),介紹作為案例分析理論基礎(chǔ)的風(fēng)險(xiǎn)管理理論、內(nèi)部控制理論和納稅成本理論;第三部分分析了Y公司涉稅風(fēng)險(xiǎn)控制現(xiàn)狀,介紹了Y公司基本情況、主要業(yè)務(wù)流程及涉稅風(fēng)險(xiǎn)點(diǎn),總結(jié)了Y公司在涉稅風(fēng)險(xiǎn)控制方面的現(xiàn)狀與特點(diǎn),分析了影響Y公司涉稅風(fēng)險(xiǎn)控制的因素;第四部分對(duì)Y公司在涉稅風(fēng)險(xiǎn)控制方面存在問題及成因進(jìn)行了分析;第五部分為優(yōu)化Y公司涉稅風(fēng)險(xiǎn)控制的研究,明確了優(yōu)化涉稅風(fēng)險(xiǎn)控制的思路和原則,闡述了涉稅風(fēng)險(xiǎn)的基本識(shí)別方法,對(duì)Y公司進(jìn)行了風(fēng)險(xiǎn)指標(biāo)的設(shè)計(jì)、管理流程的改造和風(fēng)險(xiǎn)控制制度的完善,并提出了對(duì)策建議;第六部分為研究結(jié)論與展望,闡明了研究結(jié)果的理論可行性、實(shí)際可操作性和推廣價(jià)值,同時(shí)展望了后續(xù)研究方向,總結(jié)了存在的不足。本文提出的優(yōu)化研究涉稅風(fēng)險(xiǎn)控制的方法,在理論上是可行的,在實(shí)務(wù)中是具有可操作性的。本文針對(duì)中小型房地產(chǎn)開發(fā)企業(yè)提出優(yōu)化涉稅風(fēng)險(xiǎn)控制的制度設(shè)計(jì)和對(duì)策建議,是在考慮企業(yè)成本效益原則的前提下,通過少量增加企業(yè)的管理成本而有效進(jìn)行涉稅風(fēng)險(xiǎn)控制,對(duì)改進(jìn)中小型房地產(chǎn)開發(fā)企業(yè)的涉稅風(fēng)險(xiǎn)控制具有一定的推廣和參考價(jià)值,為中小型房地產(chǎn)開發(fā)企業(yè)在涉稅風(fēng)險(xiǎn)控制方面的研究探索出了一條切合實(shí)際的道路。
[Abstract]:For the small and medium-sized real estate development enterprises in our country, because of the limitation of capital, manpower and management level, the risk consciousness is poor, the control of the risk of the tax-related business is relatively weak, and it is easy to appear the tax-related problem, which brings losses to the management of the enterprise. In this paper, we combine the tax risk control with the business process of the small and medium-sized real estate enterprises, and explore a set of methods and systems to optimize the tax risk control of the small and medium-sized real estate enterprises. For real estate enterprises to strengthen tax risk control has certain reference and reference value. This paper adopts text analysis method, case analysis method and investigation analysis method, taking Y Real Estate Development Company as the research object, on the basis of investigating and analyzing the business process of Y Company and the current situation of tax risk control. In this paper, the problems in tax risk control of company Y are found, and the causes of the problems are analyzed, and the feasible ways and countermeasures for optimization are put forward. This article has six parts: the first part is the introduction, mainly elaborated the research background and the significance, summarized the domestic and foreign related tax risk control literature, introduced this article research goal, the content, the method and the thought; The second part is the theoretical basis, introduces the risk management theory, the internal control theory and the tax cost theory as the theoretical basis of the case analysis; the third part analyzes the current situation of the tax risk control of Y Company, introduces the basic situation of Y Company. The main business process and tax-related risk points, summarized the current situation and characteristics of tax risk control in Y Company, analyzed the factors that affect the tax risk control of Y Company. The fourth part analyzes the problems and causes of the tax risk control in Y Company, the fifth part is the research on optimizing the tax risk control of Y Company, and clarifies the ideas and principles of optimizing the tax risk control. This paper expounds the basic identification method of tax-related risk, designs the risk index, the reform of management flow and the perfection of risk control system, and puts forward the countermeasures and suggestions. The sixth part is the conclusion and prospect of the research. The theoretical feasibility, practical maneuverability and popularization value of the research results are expounded, and the future research directions are prospected, and the shortcomings are summarized. The method proposed in this paper is feasible in theory and operable in practice. This paper puts forward the system design and countermeasures of optimizing tax risk control for small and medium-sized real estate development enterprises. Under the premise of considering the principle of enterprise's cost and benefit, it can effectively control the tax risk by increasing the management cost of the enterprise in a small amount. It has certain promotion and reference value to improve the tax risk control of the small and medium-sized real estate development enterprises, and provides a practical way for the research on the tax risk control of the small and medium-sized real estate development enterprises.
【學(xué)位授予單位】：重慶理工大學(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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本文編號(hào)：2011822