本文選題：會計信息化 + 稅務舞弊��； 參考：《吉林大學》2016年碩士論文

【摘要】：我國的會計電算化起步于1979年,經(jīng)過了近20年的發(fā)展,隨著國際信息技術的飛速發(fā)展,網(wǎng)絡環(huán)境的日益普及,結合我國計算機技術及現(xiàn)代信息技術的發(fā)展,我國于1999年提出了會計信息化的概念,會計信息化是會計電算化與網(wǎng)絡科技相結合的發(fā)展產(chǎn)物,并融合會計學理論基礎發(fā)展生成現(xiàn)代化的會計信息系統(tǒng),以更公開、更便捷的方式呈現(xiàn)會計電算化。會計信息化的發(fā)展不僅給企業(yè)提升了會計管理決策能力和企業(yè)管理水平,更增強了企業(yè)的競爭力。縱觀近20年中國會計信息化的發(fā)展,我國的大中型企業(yè)已經(jīng)在不同程度上實現(xiàn)了會計信息化,并將會計信息化與國際接軌,但隨著會計信息化的不斷發(fā)展和稅務監(jiān)管的發(fā)展遲滯,造成了企業(yè)潛在的稅務風險。傳統(tǒng)的手工記賬,具有會計核算屬于不易改動的特點,會計信息化的上線修復了傳統(tǒng)手工記賬的易錯性,同時也改變了傳統(tǒng)手工記賬的不易改動性,不僅對稅務機關的事中、事后監(jiān)管提出了更高的要求和挑戰(zhàn),也為企業(yè)經(jīng)營增加了更多的風險。近年來隨著稅務系統(tǒng)為了應對會計信息化的環(huán)境也逐步完善稅務信息化制度的建立和完善,金稅三期系統(tǒng)的上線、稅務稽查電子查賬軟件的啟用、黑名單制度的逐步完善,對不誠信納稅的公司進行了社會公告,公司由于會計信息化環(huán)境的完善也同樣造成了稅務舞弊風險的增加。面對稅務信息化的環(huán)境,公司應及時學習及完善稅法知識,降低公司稅務風險。本文以A房地產(chǎn)公司為例進行房地產(chǎn)行業(yè)的稅務舞弊風險點分析,按提出問題、分析問題、解決問題的思路,在首先介紹A房地產(chǎn)公司的基本情況,詳細說明A房地產(chǎn)公司的ERP經(jīng)營模式,及會計核算軟件內(nèi)容,并針對A房地產(chǎn)公司的稅務舞弊風險原因進行剖析,總結造成A房地產(chǎn)公司稅務舞弊風險的根本原因;其次針對A房地產(chǎn)公司的經(jīng)營流程,具體分析A房地產(chǎn)公司在土地取得階段、開發(fā)施工階段、銷售階段以及清算階段涉及的稅務舞弊風險點,以經(jīng)營流程為基礎,分析每個階段涉及的普遍存在的稅收舞弊點,詳細列明了營業(yè)稅、契稅、土地增值稅等稅種容易出現(xiàn)稅務舞弊錯漏環(huán)節(jié);最后以剖析完整的稅務舞弊風險點為基礎,提出防控措施,力爭以本文為契機,為所有的房地產(chǎn)公司服務,降低房地產(chǎn)公司的納稅風險。全文分為四個章節(jié):第一章是緒論,以服務全文為目的進行撰寫,主要闡明本文的選題背景及意義,研究方法與內(nèi)容框架;第二章介紹了A房地產(chǎn)公司會計信息化的現(xiàn)狀,并提出A房地產(chǎn)公司產(chǎn)生稅務舞弊風險的原因分析;第三章以A房地產(chǎn)公司日常經(jīng)營模式入手,分土地取得階段、開發(fā)施工階段、銷售階段以及清算階段,從四個階段入手深入剖析公司容易存在的稅務舞弊風險點;第四章主要分析房地產(chǎn)公司應如何應對會計信息化環(huán)境下稅務舞弊風險,并提出防控措施。
[Abstract]:Accounting computerization in our country started in 1979, after nearly 20 years of development, with the rapid development of international information technology, the increasingly popular network environment, combined with the development of computer technology and modern information technology in China. In 1999, China put forward the concept of accounting informatization, which is the product of the combination of accounting computerization and network science and technology, and the integration of accounting theory to develop a modern accounting information system in order to be more open. More convenient way to present accounting computerization. The development of accounting information not only improves the ability of accounting management decision-making and enterprise management, but also strengthens the competitiveness of enterprises. Looking at the development of accounting informatization in China in the past 20 years, the large and medium-sized enterprises in our country have realized accounting informatization to varying degrees, and have connected it with the international community. However, with the continuous development of accounting information and the slow development of tax supervision, the potential tax risks of enterprises have been caused. The traditional manual bookkeeping has the characteristics that accounting is not easy to change. The online accounting information not only restores the erroriness of the traditional manual bookkeeping, but also changes the immutability of the traditional manual bookkeeping, not only for the tax authorities. Supervision after the event put forward higher requirements and challenges, but also increased the risk of business operations. In recent years, with the tax system in order to cope with the accounting information environment and gradually improve the establishment and improvement of the tax information system, the introduction of the third phase of the gold tax system, the introduction of electronic tax audit software, and the gradual improvement of the blacklist system, Because of the improvement of accounting information environment, the risk of tax fraud is also increased. Facing the tax information environment, the company should learn and perfect the knowledge of tax law in time to reduce the tax risk. This paper takes A real estate company as an example to analyze the risk of tax fraud in real estate industry, and introduces the basic situation of A real estate company. The ERP management model of A real estate company and the content of accounting software are explained in detail, and the causes of tax fraud risk of A real estate company are analyzed, and the root causes of tax fraud risk of A real estate company are summarized. Secondly, according to the management process of A real estate company, the paper analyzes the tax fraud risk point of A real estate company in the stage of land acquisition, development and construction, sale and liquidation, based on the business process. This paper analyzes the common tax fraud points involved in each stage, and lists in detail the tax fraud mistakes and omissions in the tax categories, such as business tax, deed tax, land value-added tax, etc. Finally, based on the analysis of the complete tax fraud risk point, Put forward the prevention and control measures, strive to take this article as an opportunity to serve all real estate companies, reduce the tax risk of real estate companies. The full text is divided into four chapters: the first chapter is the introduction, to serve the full text for the purpose of writing, mainly to clarify the background and significance of this article, research methods and content framework; chapter two introduces the current situation of A real estate company accounting information. The third chapter starts with the daily management mode of A real estate company, including land acquisition stage, development stage, sales stage and liquidation stage. The fourth chapter analyzes how the real estate company should deal with the tax fraud risk under the accounting information environment, and puts forward the prevention and control measures.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F299.233.42

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