【作者】 吴健；

【导师】 张源； 王耀贤；

【作者基本信息】 广东工业大学 ， 工商管理（专业学位）， 2022， 硕士

【摘要】 房地产行业是我国经济的重要组成部分,近十几年来,在多种因素的刺激下,更是呈现快速发展的势头,成为国民经济增长的热点,直接拉动了国民生产总值的增长,其带来的税收也成为了地方财政收入的主要来源。由于房地产行业具有生产经营环节多、成本复杂、涉及税种繁多的特点,与其它行业相比,具有较多的特殊税收规定,会计核算与税务核算的差异也较大,因此,房地产行业本身又是税收风险较为集中的行业,也是税务机关的重点监管对象。随着税收征管改革的不断深入,原国税地税合并,税务监管手段也不断更新,在税源管理更加规范、税收治理体系更加完备的大环境下,房地产行业在发展过程之中所存在的一些潜在性税务风险也愈发容易被监测以及暴露出来,对企业发展造成一些不必要的损失。因此,房地产行业在经营发展过程中,应当构建合理化、完善化的风险管控体系,以此来有效降低税务风险产生的概率。为了帮助房地产企业防范税务风险,构建税务风险管控体系,以税务风险管理理论为基础,并依据梳理出房地产行业的生产经营特点和重要税收规定,总结归纳出房地产企业生产经营各环节中存在的主要税务风险,选取LH房地产开发公司作为研究对象,基于LH房地产开发公司的财务状况和纳税情况,针对预售及销售、竣工等不同环节,运用特殊预警指标、税种税负分析和重要财务指标分析等方法,识别分析了LH房地产开发公司存在的税务风险和风险产生的原因。总体来看,LH房地产开发公司在生产经营的环节中,税务风险管理意识不足,税务风险内部控制制度不健全,未建立税务风险识别与评估分析体系,各部门内部之间涉税信息的沟通机制不完善,也未及时与税务机关对接沟通,未能获悉最新的税收信息。因此,分别从优化税务风险管控环境、加强税务风险内部控制、实施纳税筹划、完善风险管理保障措施等方面帮助LH房地产开发公司构建税务风险管控体系,也为同类型的房地产开发企业提供研究思路。更多还原

【Abstract】 The real estate industry is an important part of China’s economy.In recent years,stimulated by various factors,it has shown a momentum of rapid development,become a hot spot of national economic growth,directly driven the growth of GDP,and its tax revenue has also become the main source of local fiscal revenue.Due to the real estate industry has more production and operation link,cost complex,involves the characteristics of various taxes,compared with other industries,has more special tax regulations,accounting and tax accounting difference is larger,therefore,the real estate industry itself is a more concentrated industry with tax risks,is also the focus of the tax authorities.With the deepening of the reform of tax collection and administration,the original national tax land tax merger,tax regulation means also constantly updated,in the tax source management,tax management system more complete environment,the real estate industry in the process of development of some potential tax risks are more likely to be monitored and exposed,cause some unnecessary losses to enterprise development.Therefore,in the process of operation and development,the real estate industry should build a reasonable and perfect risk control system,so as to effectively reduce the probability of tax risks.In order to help real estate enterprises to guard against tax risks,Establish a tax risk control system,Based on the tax risk management theory,And according to sorting out the production and operation characteristics and important tax regulations of the real estate industry,Summarize the main tax risks existing in each link of the production and operation of real estate enterprises,Selected the LH Real Estate Development Company as the research object,Based on the financial position and tax payment of LH,For pre-sale,sale,completion and other different links,By means of special early warning indicators,tax burden analysis and analysis of important financial indicators,The tax risks and the risks of LH real estate Development Company are identified and analyzed.Overall,LH real estate development company in the production and operation,tax risk management awareness,tax risk internal control system is not sound,did not establish a tax risk identification and evaluation analysis system,between each department internal tax information communication mechanism is not perfect,nor timely communication with the tax authorities,failed to learn the latest tax information.Therefore,it helps LH real estate development companies to build a tax risk control system from the aspects of optimizing the tax risk control environment,strengthening the internal tax risk control,implementing tax planning,and improving the risk management safeguard measures,and also provides research ideas for the same type of real estate development enterprises.更多还原