房地产税务风险管控研究.docxVIP

PAGE III 房地产企业税务风险管控研究 摘 要 改革开放以来，人们的生活水平日益提高，老百姓从以前的“吃不饱饭”到如今“买不起房”，人们对房子的需求越来越大。可见，当前房地产行业的发展迅猛，人们也越来越离不开房子，房地产企业的发展现状也成为大家茶余饭后的热点问题。自国家实施营改增政策后，大幅度提高了房地产企业的税收风险。但是，许多房地产企业并不重视对税务风险进行管控，导致企业在接下来的经营活动中面临的税务风险越来越高，严重影响了企业的经营成效。 本文以房地产企业为研究对象，以税务风险管控为研究内容，分析房地产企业的税务风险现状和特点，然后通过案例进一步分析税务风险形成的原因，并提出应对措施。如何进行有效的税务风险管控是任何房地产企业在当前经济发展模式下必须高度重视的问题。本文研究房地产业税务风险管控，有利于提升企业利润，提高企业的税务风险管理，完善企业风险控制环境。 本文共分为六大章节。第一章是绪论，首先介绍选题背景以及研究意义，并简要交代本文研究内容和研究方法以及文章创新之处。第二章是税务风险相关理论，主要阐述房地产企业税务风险管控相关理论。第三章是房地产业税务风险主要概况，重点介绍房地产业税收的基本概况以及面临主要风险。前三章节主要是让读者了解现状和介绍基本的理论知识。第四章是K房地产开发企业税务风险管控分析，选取典型房地产开发企业K公司的案例来分析房地产业税务管理中存在的问题以及税务风险的成因。第五章是房地产企业税务风险管控应对措施。第六章是结论和展望，总结全文研究结果和不足之处。 关键词：房地产企业；税务风险；风险管控 Research on Tax Risk Management and Control of Real Estate Enterprises Abstract Since the reform and opening up, peoples living standards have been increasing day by day, and people have grown from unable to eat to cant afford a house nowadays, and peoples demand for houses is increasing. It can be seen that the rapid development of the real estate industry, people are increasingly inseparable from the house, the current status of the development of real estate companies has become a hot issue after everyones meal. Since the implementation of the battalion reform and increase policy, the tax risk of real estate companies has been greatly increased. However, many real estate companies do not attach importance to the management and control of tax risks, which leads to the increasing tax risks faced by enterprises in their subsequent business activities, which seriously affects the companys operating results. This article takes real estate enterprises as the research object and takes tax risk management as the research content, analyzes the current status and characteristics of real estate enterprises tax risks, and then further analyzes the causes of tax risks through cases and proposes countermeasures. How to carry out effective tax risk management and control is a problem that any real estate ente