本文關(guān)鍵詞： 房地產(chǎn)企業(yè) 稅務(wù)內(nèi)部控制 內(nèi)部控制制度　出處：《湖南大學》2013年碩士論文　論文類型：學位論文

【摘要】：隨著國家稅收政策的改革以及企業(yè)管理意識的提高，稅務(wù)內(nèi)部控制已經(jīng)成為企業(yè)內(nèi)部控制的重要內(nèi)容。近年來，，房地產(chǎn)行業(yè)的稅收制度不斷變動，企業(yè)要想在激烈的市場競爭中立于不敗之地，就必須在生產(chǎn)經(jīng)營過程中時刻關(guān)注稅收政策的新動向，在進行內(nèi)部控制時主動實施稅務(wù)內(nèi)部控制。A房地產(chǎn)企業(yè)是在房地產(chǎn)業(yè)高速發(fā)展時期成立的企業(yè)，由于其起步較晚，進入調(diào)控階段的房地產(chǎn)市場無疑使其生存環(huán)境更為嚴峻，對該企業(yè)的稅務(wù)內(nèi)部控制進行研宄有利于規(guī)范其涉稅業(yè)務(wù)流程、降低稅收負擔和防范稅務(wù)風險，進而使其能夠得以持續(xù)健康發(fā)展。 本文參照財政部等五部委發(fā)布的《企業(yè)內(nèi)部控制基本規(guī)范》和國家稅務(wù)總局發(fā)布的《大企業(yè)稅務(wù)風險管理指引（試行）》，以A房地產(chǎn)企業(yè)2010-2011年度的會計數(shù)據(jù)為基礎(chǔ)，采用定性和定量的分析方法研宄了該企業(yè)的稅務(wù)內(nèi)部控制現(xiàn)狀，并由此提出了完善其稅務(wù)內(nèi)部控制制度的建議。文章首先論述了企業(yè)稅務(wù)內(nèi)部控制的含義、原則和基本要素，然后結(jié)合A房地產(chǎn)企業(yè)2010-2011年度的主要會計數(shù)據(jù)詳細分析了該企業(yè)當前的稅務(wù)內(nèi)部控制現(xiàn)狀，并通過稅務(wù)內(nèi)部控制綜合評價指標定量地分析指出A房地產(chǎn)企業(yè)目前的稅務(wù)內(nèi)部控制處于較差水平。在此基礎(chǔ)上，根據(jù)稅務(wù)內(nèi)部控制的基本要素相應(yīng)地提出了完善A房地產(chǎn)企業(yè)稅務(wù)內(nèi)部控制制度的對策建議。A房地產(chǎn)企業(yè)只有積極改進其稅務(wù)內(nèi)部控制制度，并加以嚴格執(zhí)行，才能有效防范稅務(wù)風險，提升企業(yè)價值，保障其持續(xù)健康發(fā)展。
[Abstract]:With the reform of national tax policy and the improvement of enterprise management consciousness, tax internal control has become an important part of enterprise internal control. In recent years, the tax system of real estate industry is constantly changing. If an enterprise wants to remain invincible in the fierce market competition, it must always pay attention to the new trend of tax policy in the process of production and operation. When carrying out internal control, the real estate enterprise is set up in the period of rapid development of real estate industry. Because of its late start, the real estate market entering the stage of regulation and control undoubtedly makes its living environment more severe. The study of the internal control of the enterprise's tax is beneficial to standardize its business flow, reduce the tax burden and guard against the tax risk, so that it can continue to develop healthily. This paper refers to the basic norms of Enterprise Internal Control issued by the Ministry of Finance and other five ministries, and the guidance on tax risk Management for large Enterprises (for trial implementation) issued by the State Administration of Taxation, which is based on the accounting data of A real estate enterprise in 2010-2011. This paper studies the present situation of tax internal control in this enterprise by using qualitative and quantitative analysis methods, and puts forward some suggestions to perfect its tax internal control system. Firstly, this paper discusses the meaning, principle and basic elements of enterprise tax internal control. Then, combined with the main accounting data of A real estate enterprise in 2010-2011, the current situation of tax internal control in this enterprise is analyzed in detail. And through the quantitative analysis of the comprehensive evaluation index of tax internal control, it is pointed out that the tax internal control of A real estate enterprise is at a poor level at present. According to the basic elements of tax internal control, this paper puts forward the countermeasures to perfect the tax internal control system of A real estate enterprise. A real estate enterprise can only actively improve its tax internal control system and strictly enforce it. In order to effectively prevent tax risks, enhance the value of enterprises and ensure their sustainable and healthy development.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F812.42;F299.233.4

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