本文關(guān)鍵詞：M房地產(chǎn)公司稅務(wù)風(fēng)險(xiǎn)管理研究　出處：《重慶理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 房地產(chǎn)企業(yè) 稅務(wù)風(fēng)險(xiǎn) 稅務(wù)風(fēng)險(xiǎn)管理

【摘要】：近年來(lái)隨著房?jī)r(jià)的不斷上升，人們對(duì)房地產(chǎn)市場(chǎng)越發(fā)關(guān)注。在經(jīng)濟(jì)環(huán)境改變的同時(shí)，房地產(chǎn)企業(yè)外部環(huán)境的不確定性增加，企業(yè)稅務(wù)風(fēng)險(xiǎn)越來(lái)越大，這就要求房企必須加強(qiáng)企業(yè)管理的各方面內(nèi)容。因房地產(chǎn)企業(yè)不同于其他類型企業(yè)的業(yè)務(wù)特性，各個(gè)經(jīng)營(yíng)環(huán)節(jié)都有涉稅行為。一旦稅務(wù)風(fēng)險(xiǎn)的爆發(fā)，會(huì)產(chǎn)生更加嚴(yán)峻的后果，我們必須盡快采取有效的稅務(wù)風(fēng)險(xiǎn)管理工作。隨著我國(guó)稅務(wù)機(jī)關(guān)稅收工作水平的進(jìn)一步提高以及《大企業(yè)稅務(wù)風(fēng)險(xiǎn)管理指引（試行）》實(shí)施，，很多學(xué)者開始進(jìn)行稅務(wù)風(fēng)險(xiǎn)管理的系統(tǒng)研究，如何對(duì)房地產(chǎn)企業(yè)進(jìn)行有效的稅務(wù)風(fēng)險(xiǎn)管理也引起各界人士的注意。 本文結(jié)合風(fēng)險(xiǎn)及風(fēng)險(xiǎn)管理理論，聯(lián)系我國(guó)企業(yè)納稅風(fēng)險(xiǎn)的特點(diǎn)及房地產(chǎn)企業(yè)特征，以M公司為切入點(diǎn)進(jìn)行理論與數(shù)據(jù)的分析。文章聯(lián)系房地產(chǎn)企業(yè)稅務(wù)風(fēng)險(xiǎn)管理，基于對(duì)M公司稅務(wù)風(fēng)險(xiǎn)的產(chǎn)生原因、風(fēng)險(xiǎn)管理現(xiàn)狀等內(nèi)容的研究，提出建立企業(yè)內(nèi)部稅務(wù)風(fēng)險(xiǎn)管理體系，推動(dòng)相關(guān)稅務(wù)風(fēng)險(xiǎn)管理工作的進(jìn)行。期望本文能夠?qū)Ψ康禺a(chǎn)企業(yè)稅務(wù)風(fēng)險(xiǎn)管理研究做出貢獻(xiàn)。
[Abstract]:In recent years, with the rising of house prices, people pay more and more attention to the real estate market. With the change of economic environment, the uncertainty of the external environment of the real estate enterprises is increasing, and the tax risk of the enterprises is increasing. This requires that housing enterprises must strengthen the various aspects of business management. Because real estate enterprises are different from other types of business characteristics, each business link has tax-related behavior. Once the outbreak of tax risk. Would have more serious consequences. We must take effective tax risk management as soon as possible. With the further improvement of the tax work level of our tax authorities and the implementation of the "tax risk Management guidelines for large Enterprises". Many scholars begin to carry on the systematic research of tax risk management, how to carry on the effective tax risk management to the real estate enterprise also attracts the attention of the people from all walks of life. Based on the theory of risk and risk management, this paper combines the characteristics of tax risk of Chinese enterprises and the characteristics of real estate enterprises. With M company as the breakthrough point to carry on the theory and the data analysis. The article links the real estate enterprise tax risk management, based on the M company tax risk production reason, the risk management present situation and so on the content research. This paper puts forward the establishment of internal tax risk management system to promote the relevant tax risk management, and expects that this paper can contribute to the study of tax risk management in real estate 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】：2014
【分類號(hào)】：F299.233.42

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