本文關鍵詞： 稅務風險 稅務風險管理 房地產企業(yè)　出處：《哈爾濱工業(yè)大學》2014年碩士論文　論文類型：學位論文

【摘要】：近年來，稅務風險已成為企業(yè)面臨的重大風險之一。企業(yè)如何正確處理面臨的稅務風險，對企業(yè)的發(fā)展有著重大的意義。稅務風險管理不當，會給企業(yè)帶來嚴重的損失。 房地產行業(yè)涉稅環(huán)節(jié)多、涉及稅種多，且國家對房地產行業(yè)的調控力度逐漸加大，房地產行業(yè)涉稅形式呈現(xiàn)多樣化的趨勢。如何加強房地產企業(yè)的稅務風險管理，已經成為房地產企業(yè)財務工作的重點之一。國內眾多的中小型房地產公司，由于其資源有限，組織機構不夠健全，而疏于對稅務風險的管理。如何對中小型房地產企業(yè)面臨的稅務風險進行管理，對中小型房地產企業(yè)的發(fā)展來說，有著重要的意義。本文正是基于這樣的背景，以A房地產有限公司為例，對房地產公司的稅務風險管理進行研究。 首先，本文介紹了稅務風險的相關理論。包括稅務風險的定義、稅務風險的分類、稅務風險的表現(xiàn)形式等。在介紹完稅務風險后，對稅務風險管理的概念、目標和步驟進行了簡單的介紹，，為文的分析打下理論基礎。 然后本文對A房地產公司的稅務管理現(xiàn)狀進行了分析。為了更好的了解A房地產公司面臨的稅務風險，首先對房地產行業(yè)稅務風險及稅務風險管理狀況進行了簡單的介紹房。然后對A房地產公司及其納稅情況進行了簡單的介紹。接著對A房地產公司的稅務風險管理現(xiàn)在進行了簡單的分析。通過對A公司稅務風險管理現(xiàn)狀的分析，發(fā)現(xiàn)A公司稅務風險管理中存在的問題。 最后針對A房地產公司存在的稅務風險進行管理，主要是對A房地產企業(yè)稅務風險管理體系進行完善。通過稅務風險識別、評估、控制體系的構建，建立健全A公司的稅務風險管理。首先對A房地產公司的稅務風險進行識別，主要利用流程分析法進行識別。然后是然后對稅務風險進行評估，主要通過財務報表法和構建模型對企業(yè)的稅務風險進行評估。最后通過對稅務風險進行控制，從而完善整個稅務風險管理過程。為了保障稅務風險管理體系的順利實施，必須要采取一定的保障措施，包括從思想上、行動上等方面采取措施。
[Abstract]:In recent years, tax risk has become one of the major risks faced by enterprises. How to deal with the tax risks correctly is of great significance to the development of enterprises. Improper management of tax risks will bring serious losses to enterprises. There are many tax-related links in the real estate industry, many kinds of taxes are involved, and the national regulation and control of the real estate industry is gradually increasing, and the tax forms of the real estate industry show a trend of diversification. How to strengthen the tax risk management of the real estate enterprises, It has become one of the focal points of financial work of real estate enterprises. Because of its limited resources, many small and medium-sized real estate companies in China do not have a sound organizational structure. How to manage the tax risk faced by small and medium-sized real estate enterprises is of great significance to the development of small and medium-sized real estate enterprises. Taking A real estate company as an example, the tax risk management of real estate company is studied. First of all, this paper introduces the related theories of tax risk, including the definition of tax risk, the classification of tax risk, the manifestation of tax risk, etc. After introducing the tax risk, the concept of tax risk management is introduced. The objective and steps are briefly introduced, which lays a theoretical foundation for the analysis of the paper. Then this paper analyzes the current situation of tax administration of A real estate company. In order to better understand the tax risk A real estate company faces, First, it introduces the tax risk and tax risk management of real estate industry. Then it introduces A real estate company and its tax payment. Then it introduces the tax risk management of A real estate company. Through the analysis of the current situation of tax risk management in Company A, Find out the problems in tax risk management of A Company. Finally, aiming at the tax risk management of A real estate company, it is mainly to perfect the tax risk management system of A real estate company. Through the tax risk identification, evaluation and control system construction, Establish and improve A company's tax risk management. First, identify the tax risk of A real estate company, mainly using the process analysis method to identify the tax risk. Then, evaluate the tax risk. In order to ensure the smooth implementation of the tax risk management system, the tax risk assessment is mainly carried out through the financial statement method and the construction model. Finally, by controlling the tax risk, the whole process of tax risk management is perfected, and in order to ensure the smooth implementation of the tax risk management system, Must take the certain safeguard measure, including from the thought, the action and so on aspect takes the measure.
【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F812.42;F299.233.42

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