本文關(guān)鍵詞：ZT地產(chǎn)稅務(wù)風(fēng)險管理研究　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：2013年,央視曾公開曝光雅居樂、萬科、招商地產(chǎn)等全國45家知名房地產(chǎn)企業(yè)應(yīng)繳未繳土地增值稅合計超過3.8萬億元。一時間,“欠稅門”事件引發(fā)了社會的廣泛關(guān)注,雖然多家涉事企業(yè)和國家稅務(wù)總局均出面澄清“欠稅存在誤讀”,但根據(jù)此后新聞報道中業(yè)內(nèi)人士的測算和稅務(wù)部門悄然加大土地增值稅征繳力度的情況來看,我國房地產(chǎn)企業(yè)欠繳稅款問題可能并非“空穴來風(fēng)”。同時,僅就媒體報道的情況來看,知名房地產(chǎn)企業(yè)尚且存在如此驚人的“涉稅問題”,更何況占市場絕大多數(shù)的中小房地產(chǎn)企業(yè),這種狀況直接反映了我國房地產(chǎn)行業(yè)整體存在稅務(wù)風(fēng)險管理不足的問題。對房地產(chǎn)企業(yè)來說,由于始終存在著項目開發(fā)周期長、涉稅環(huán)節(jié)眾多等行業(yè)特性,一旦稅務(wù)風(fēng)險管理失當(dāng),不僅可能給企業(yè)帶來巨額經(jīng)濟(jì)損失,而且會嚴(yán)重?fù)p害企業(yè)的社會聲譽(yù)。因此,加強(qiáng)企業(yè)稅務(wù)風(fēng)險管理,已成為當(dāng)前我國房地產(chǎn)企業(yè)的普遍共識和亟待解決的問題。就稅務(wù)風(fēng)險管理來看,國內(nèi)外的相關(guān)研究大都是在風(fēng)險管理理論相對成熟之后才逐步發(fā)展起來的,而且國外對企業(yè)稅務(wù)風(fēng)險管理的研究相比國內(nèi)起步更早、研究也更加深入。國內(nèi)方面,直到2009年稅務(wù)總局出臺《大企業(yè)稅務(wù)風(fēng)險管理指引(試行))》后,才掀起一股探索稅務(wù)風(fēng)險管理問題的熱潮。但國內(nèi)各研究主體對涉稅風(fēng)險問題的研究以理論研究居多,典型案例研究較少,而且研究領(lǐng)域也各有側(cè)重。一般來說,稅務(wù)機(jī)關(guān)的研究主要側(cè)重于政府征稅角度的稅收風(fēng)險領(lǐng)域,而各高校、研究所、企業(yè)的研究主要側(cè)重于納稅人角度的稅務(wù)風(fēng)險領(lǐng)域。因此,本文正是基于這樣的研究背景下,嘗試通過文獻(xiàn)研究和案例分析相結(jié)合的方法,站在企業(yè)的角度,研究ZT地產(chǎn)公司存在的稅務(wù)風(fēng)險問題及其影響因素,以及如何構(gòu)建企業(yè)的稅務(wù)風(fēng)險管理體系。本文首先對國內(nèi)外有關(guān)企業(yè)稅務(wù)風(fēng)險管理方面的研究文獻(xiàn)進(jìn)行了回顧和評述,然后對稅務(wù)風(fēng)險管理的理論基礎(chǔ)進(jìn)行梳理,為后面的案例分析做理論鋪墊。接下來,引入ZT地產(chǎn)的案例,通過介紹ZT地產(chǎn)的經(jīng)濟(jì)業(yè)務(wù)活動、涉稅情況及其風(fēng)險管理現(xiàn)狀等,研究分析ZT地產(chǎn)公司存在的稅務(wù)風(fēng)險及其影響因素,進(jìn)而提出構(gòu)建企業(yè)稅務(wù)風(fēng)險管理的建議。本文的研究旨在為房地產(chǎn)開發(fā)企業(yè)的稅務(wù)風(fēng)險管理提供借鑒意義,使得房地產(chǎn)企業(yè)在符合稅法規(guī)定的情況下,通過強(qiáng)化內(nèi)部管理、合理籌劃經(jīng)濟(jì)業(yè)務(wù)活動,達(dá)到降低企業(yè)稅務(wù)風(fēng)險、提升企業(yè)價值的目的。
[Abstract]:In 2013, CCTV has publicly exposed Yaju Le, Vanke, China Merchants Real Estate and other 45 well-known real estate enterprises in the country should pay land value-added tax outstanding total of more than 3.8 tillion yuan. For a period of time. The "tax owed door" incident has aroused widespread concern in the society, although many involved enterprises and the State Administration of Taxation have come forward to clarify that "there is a misreading of the tax arrears". However, according to the calculation of the industry in the news report and the situation that the tax department quietly increased the land value-added tax collection, the problem of the tax arrears of the real estate enterprises in our country may not be "groundless". At the same time. Only on the situation reported by the media, well-known real estate enterprises still exist such amazing "tax-related issues", let alone the majority of small and medium-sized real estate enterprises in the market. This situation directly reflects the problem of insufficient tax risk management in China's real estate industry as a whole. For real estate enterprises, because of the long project development cycle, many tax-related links and other industry characteristics. Once the tax risk management is wrong, it may not only bring huge economic losses to the enterprise, but also seriously damage the social reputation of the enterprise. Therefore, strengthen the enterprise tax risk management. As far as tax risk management is concerned, most of the domestic and foreign research on risk management is developed gradually after the theory of risk management is relatively mature. And foreign research on enterprise tax risk management started earlier than domestic, the research is also more in-depth. Domestic aspects. Until 2009, the State Administration of Taxation issued the "large enterprise tax risk management guidelines (trial)" after. Just set off a wave of exploration of tax risk management, but the domestic research subjects on tax risk is mostly theoretical research, the typical case study is less. Generally speaking, the research of tax authorities mainly focuses on the tax risk area from the perspective of government taxation, while universities and research institutes. The research of enterprises mainly focuses on the tax risk field from the perspective of taxpayers. Therefore, this paper is based on this research background, try to use the method of combining literature research and case analysis, stand in the perspective of enterprises. This paper studies the tax risk of ZT real estate company and its influencing factors. And how to build the enterprise tax risk management system. Firstly, this paper reviews and comments on the domestic and foreign research literature on enterprise tax risk management. Then the theoretical basis of tax risk management is combed, and the theoretical basis for the case analysis is made. Next, the introduction of ZT real estate case, through the introduction of ZT real estate economic business activities. This paper studies and analyzes the tax risk and its influencing factors of ZT real estate company. The purpose of this paper is to provide reference for the tax risk management of real estate development enterprises, so that the real estate enterprises in accordance with the provisions of the tax law. Through strengthening internal management and rationally planning economic and business activities, the aim of reducing the tax risk and enhancing the enterprise value is achieved.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F812.42

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