【摘要】：現階段我國的社會主義現代化建設需要大量的財政資金，在我國，稅收收入在財政收入中占有很大的比例，因此，完善稅收征收管理水平，保證稅款及時足額入庫才能保證財政預算收入圓滿實現，從而保障國民經濟持續(xù)穩(wěn)定的發(fā)展。納稅檢查是稅收征管中的熱點問題，納稅檢查是正確貫徹稅收政策、法規(guī)，嚴肅納稅紀律的保證，通過納稅檢查可以規(guī)范征納雙方的涉稅行為，堵塞稅款流失的漏洞，保證國家財政收入及時、足額入庫。此外，納稅檢查也能夠促進企業(yè)改提高生產效率，改善經營管理，從而提高經濟效益。由此可見，完善稅務機關的納稅檢查工作，對國家和納稅人都有著非常積極的意義。 本文的寫作思路是將全文分三個部分闡述問題，第一大部分是納稅檢查概述，這部分內容主要介紹了納稅檢查的概念是什么、實施納稅檢查有何意義、納稅檢查的主要內容包括哪些、納稅檢查的方法有哪些以及實施納稅檢查的基本程序等。第一部分的內容主要為第二部分進行案例分析打下堅實的理論基礎。第二部分開始是納稅檢查的典型案例，本文選取了對LN房地產開發(fā)公司的納稅檢查案例，通過對該公司財務資料的分析和實地檢查，發(fā)現該房地產開發(fā)公司主要在收入確認和成本費用的列支兩方面存在涉稅問題。其中，收入確認方面主要存在問題有：第一，該房地產開發(fā)公司的回遷樓中有部分住戶已經辦理了入住手續(xù)，則房屋使用權已經轉移，應視為開發(fā)產品已經開始投入使用，應視同銷售確認收入，并將銷售收入計入到企業(yè)所得稅應納稅所得額中，計算繳納企業(yè)所得稅，但是該公司卻并沒有確認這部分收入并按規(guī)定進行納稅申報；第二，該房地產開發(fā)公司與提供建筑安裝服務的企業(yè)通過相互抵賬的方式隱瞞了銷售收入；第三，預售款收入掛在往來科目賬上未確認銷售收入并納稅申報。成本費用方面的問題有：第一，賬面中存在不得列支的假發(fā)票成本；第二，賬面中存在應分攤未而分攤的成本；第三，未合理預提建筑安裝成本；第四，賬面中存在著與另一建筑安裝企業(yè)同時重復列支的同一項費用，由于本企業(yè)沒有原始憑證原件，，所以這部分費用不可以稅前列支。第三部分對如何完善納稅檢查工作提出建議和啟示，使稅務稽查人員加強對房地產開發(fā)企業(yè)少計收入、多列成本費用以偷逃企業(yè)所得稅稅款行為的檢查，保證國家稅款及時足額的入庫。
[Abstract]:At present, China's socialist modernization construction needs a lot of financial funds. In our country, tax revenue accounts for a large proportion of fiscal revenue. Therefore, improve the level of tax collection and management. Only by ensuring the timely and full storage of taxes can the budget revenue be realized successfully, so as to ensure the sustained and stable development of the national economy. Tax inspection is a hot issue in tax collection and management. Tax inspection is the guarantee of correct implementation of tax policies, laws and regulations, and serious tax discipline. Through tax inspection, it can standardize the tax-related behavior of both sides and plug the loophole of tax loss. Ensure that the state's fiscal revenue is timely and fully stored in the warehouse. In addition, tax inspection can also promote enterprises to improve production efficiency, improve management, so as to improve economic efficiency. Thus it can be seen that perfecting the tax inspection work of tax authorities is of great positive significance to both the state and taxpayers. The writing idea of this paper is to explain the problem in three parts. The first part is an overview of tax inspection, which mainly introduces the concept of tax inspection and the significance of carrying out tax inspection. The main contents of tax inspection include what, what are the methods of tax inspection and the basic procedures for carrying out tax inspection. The first part mainly lays a solid theoretical foundation for the second part of the case analysis. The second part is a typical case of tax inspection. This paper selects the tax inspection case of LN Real Estate Development Company, through the analysis of the company's financial data and field inspection. It is found that the real estate development company mainly has tax problems in income recognition and cost expenditure. Among them, the main problems in income recognition are as follows: first, some households in the relocation building of the real estate development company have already gone through the check-in formalities, then the right to use the house has been transferred and should be regarded as the development products have begun to be put into use. It shall be regarded as the revenue recognized by sales, and the sales income shall be included in the taxable income tax of the enterprise income tax, and the enterprise income tax shall be calculated and paid, but the company has not recognized this part of the income and made a tax declaration in accordance with the regulations; Second, the real estate development company and the enterprises providing construction and installation services withheld sales revenue through mutual payment; third, the advance sales income was hung on the current account without recognition of sales income and tax declaration. The problems in cost and cost are as follows: first, there are false invoice costs that can not be charged in the books; second, there are unapportioned costs in the books; third, the construction installation costs are not reasonably mentioned in advance; Fourth, there is the same cost in the book as another construction and installation enterprise at the same time, because the enterprise does not have the original certificate, so this part of the cost can not be charged before tax. The third part puts forward some suggestions and enlightenments on how to improve the tax inspection work, so that the tax inspectors can strengthen the inspection of the real estate development enterprises with less income and more cost in order to evade the enterprise income tax. Ensure the timely and full storage of state taxes.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.4;F812.42;F299.233.4

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