【作者】 刘振宇；

【导师】 刘美玉；

【作者基本信息】 东北财经大学 ， 工商管理（专业学位）， 2022， 硕士

【摘要】 随着社会不断发展,现代企业所面临的风险问题也变得更加复杂多变,而近年来不断发生的“税务门”事件让税务风险管理逐渐变成了企业管理中至关重要的内容。采用合理的税务风险管理策略可以使企业在合理承担纳税义务的基础上降低税务成本、减少税务风险、实现企业价值最大化并对企业的长期发展前景产生良性影响。地产行业作为中国经济的支柱产业,占据国内经济市场的半壁江山并与国民生活密不可分。一个地产项目从立项开始,经过可行性研究、前期开发、建筑安装、配套设施建设、竣工验收、经营销售、后期维修等开发经营环节,具有较长的开发周期,而开发周期越长,因经济环境和政府政策变化而产生的不确定因素越多。另外,由于每个开发环节都需要投入大量资金,企业所需融资规模较大,因此房地产属于风险较高的行业之一。同时,地产业务流程繁杂、成本种类较多且数额较大、资金来源多样化、流转环节较多,同时具有税款金额大,涉及税种多的特点,因此房地产企业面临的税务风险较高,从而成为税务机关的重点检查对象。随着“金税三期”系统的上线,税收数据得到了高度透明集中,因此税务机关对所属企业涉税信息的掌握愈发全面,加强房地产企业税务风险管理,及时建立房地产税务风险管理体系显得尤为迫切。本文以GH房地产公司作为研究对象,GH房地产公司主要开发商业地产及高档小区,是大连地区综合实力较强的房地产开发企业之一。GH公司2019年遭遇税务处罚,既遭受了经济损失也影响了公司信誉,从侧面反映出GH公司的税务风险管理机制并不完善。本文分析了 GH公司所有开发环节和涉及税种存在的税务风险,通过对GH公司财务状况的实地调查和对公司高层管理人员及员工的访谈,发现GH公司员工缺乏税务风险管理积极性、财税知识匮乏、涉税业务操作不规范、涉税信息不对称和税务风险监督评价流于形式等问题,归纳出税务风险管理环境不良好、税务风险评估体系不健全、税务风险控制力度不足、税务风险信息与沟通机制缺失、缺乏税务风险监督机制五个导致问题存在的原因。针对GH公司税务风险管理上的存在的不足,本文通过提高GH公司人员对税务风险管理的重视度和积极性、完善岗位设置、提高专业能力、完善绩效考核制度四个方面营造良好的税务风险管理环境;列举出税务风险识别清单帮助GH公司进行税务风险识别并通过制定财务指标和税负分析指标,建立税务风险评价系统;定制筹划方针、优化流程、制定补救措施,从事前、事中、事后三个维度加强税务风险控制活动力度;通过加强内部沟通、完善外部沟通渠道、收集税收优惠信息和开发税务信息平台构建税务信息与沟通机制;采取加强内部监督和聘请外部专业机构监督指导的方式构建立体的税务风险监督机制。同时,本文梳理了内部控制、全面风险管理、税务风险及税务风险管理的理论研究,分析各项房地产企业经营活动中的涉税风险点,进一步丰富房地产企业全面税务风险管理体系理论的研究,对于其他房地产公司的税务风险管理也有一定参考价值。更多还原

【Abstract】 Modern enterprises have to face more changeable and complex risk issues by the development of society.Recently,the "tax gate" events have made tax risk management gradually become a crucial part of enterprise management.Adopting an effective tax risk management strategy will reduce the cost of tax,reduce tax risk,maximize enterprise value and impose a benign effect on the prospects of enterprises.Real estate industry is the pillar industry of domestic economy,accounts for half of the domestic economic market and is inseparable from the national life.Real estate projects starts from the project,and goes through the preliminary feasibility study,development,construction,installation,supporting facilities construction,completion acceptance,business sales,maintenance,development business processes has a long development cycle,and the longer the development cycle,due to the economic environment and government policy changes and produce the more uncertain factors.In addition,there are many types and amounts of costs,diversified sources of funds,many circulation links,and has the characteristics of large amount of tax,involving multiple types of taxes,so the real estate enterprises face higher tax risks,and thus become the focus of the tax authorities to monitor.The "Golden Tax Phase Ⅲ" system make tax data more centralized,so the tax authorities have an increasingly comprehensive grasp of the tax-related information of their subsidiary.It is hurry to set up the tax risk controlt structure of a real estate enterprises.GH Real Estate Company is the research object of the paper.GH Company mainly develops commercial real estate and high-grade residential areas,it is one of the companies with strong comprehensive strength in Dalian.GH Company suffered tax penalty in 2019,which not only suffered economic losses but also affected the company’s reputation,which reflected that GH Company’s tax risk management mechanism was not perfect.This paper analyzes the tax risks existing in all development and combine with various taxes of GH Company,analyzes the issues exists for the GH Company’s tax risk management and sum up the reason of the issues through field investigation of GH Company’s financial status and interviews with the company’s senior managers and employees.Next,we suggested to create a tax risk management environment,improve the tax risk assessment system,Increase tax risk management activities,strengthen the tax information institution,and establish a tax risk supervision mechanism.This paper sorts out the theoretical research on internal control,risk management and risk management,analyze the tax risks in the operation of companies and further enrich theoretical research on the tax risk management system around real estate companies.This study is beneficial to reduce the tax risk of GH company,and lays a foundation for the effective tax risk management of GH company.Moreover,GH Company has typical characteristics of real estate company,and this study has specific references for tax risk management of other real estate companies.更多还原