【作者】 辛宇；

【导师】 李秀华； 隋文辉；

【作者基本信息】 哈尔滨工业大学 ， 会计（专业学位）， 2016， 硕士

【摘要】 近年来,越来越多的企业已经意识在其经营过程中所面临的众多风险中,纳税风险变得不容忽视。对于企业长久发展来说,如何高效的解决存在的纳税风险的变得举足轻重;与此同时,企业在纳税风险管理方面的处理不当,将会导致经济利益的流出甚至名誉上的损失。房地产行业经营流程复杂且周期长,因此具有涉及税种多、涉税环节复杂等纳税特点;并且由于房企的蓬勃发展,近年来,国家税收机关日趋加大对其的调控和监管力度,导致房企在涉税的环节及形式多种多样。因此对于房企的财务工作人员来说,增强对房企在其经营过程中存在的纳税风险的管理变得尤为重要。房地产企业由于其行业特点,在纳税风险管理方面有其特殊性,即涉税环节多、涉税金额大、涉税种类多。所以本文选取旭辉集团作为案例公司,健全完善其纳税风险管理体系。首先,简要介绍纳税风险及纳税风险管理相关基本理论,并对其国内外研究现状进行梳理,为下文以旭辉集团作为案例分析其纳税风险管理奠定理论基础。其次,简单介绍旭辉集团的纳税风险管理现状,以房地产行业的纳税风险管理现状为基础,分析旭辉集团的纳税风险管理现状,并分析其现阶段存在的问题及隐患。最后,健全和完善旭辉集团纳税风险管理体系,分为三部分对其进行完善,第一部分选取财务报表法和流程图法对企业现阶段面临的纳税风险进行识别;第二部分评估其纳税风险,在评估过程中采用整体评估与分税种评估的方法;第三部分是在明确纳税风险管理目标等控制器纳税风险。本文在对房地产企业进行纳税风险管理研究时,选取旭辉集团作为案例企业,第一是打算将在理论层面已经成熟的纳税风险管理理论在实际工作中得以实施,第二是以旭辉集团为例,希望我国房地产企业能够建立健全其纳税风险管理体系,将其所面临的纳税风险降至最低。更多还原

【Abstract】 In recent years, more and more enterprises have realized that the tax risk cannot been ignored. At the same time, if enterprises don’t have proper tax risk management, they will lead to an outflow of economic benefits and even loss of reputation.Real estate business’ s process is complex and its business cycle is long, so it has the characteristics of involving more tax and more tax affairs. And because the vigorous development of the enterprise, In recent years, the national tax authorities is increasing on the regulation and supervisionFirst, a brief introduction to the tax risk and related basic theory of tax risk management, and its research status at home and abroad were reviewed and comb, for below to Xu Hui group as a case to analyze its tax risk management theory basis.Secondly, introduces Xu Hui group of tax risk management status quo, on the basis of tax risk management of real estate industry present situation, the analysis of Xu Hui group of tax risk management status, and analyzes the present existing problems and hidden dangers.Finally, improve and perfect Xu Hui group tax risk management system, is divided into three parts to complete, the first part of the selection method and flow chart method to the enterprise financial statements present the tax risk identification; The second part to assess their tax risk, used in the process of evaluating the overall evaluation and points of tax evaluation methods; The third part is in clear tax risk management target controller, such as tax risk.Based on the study of tax risk management, real estate enterprises to select Xu Hui group companies as a case, the first is going to mature in theoretical aspects of tax risk management theory in the practical work, the second is Xu Hui group as an example, the hope of our country real estate enterprise to establish and improve the tax risk management system, to minimize risk faced by tax.更多还原