房地产企业税务风险管控
——以碧桂园控股有限公司为例
摘 要
长期以来，随着中国社会主义市场经济改革与完善，我国房地产企业得到了快速的发展，对于房地产行业而言，对税务风险实现科学有效的管理，已经成为影响房地产企业发展速度的一个重要因素，在生产经营过程中所面临的税务风险很大程度上影响了企业经营利益的提高，若不采取相应的措施对税务风险进行控制，必然会影响到企业的正常发展。因此降低房地产行业的税务风险应该要被企业管理者重视。
为此，本文介绍了我国现行的税制以及企业税务风险的相关理论，从房地产行业发展现状及面临的税务风险问题出发，选取了碧桂园控股有限公司作为研究案例，对其近些年的财务报表数据进行分析，通过数据中的一些数值计算、对比与分析，找出其中存在的一些税务风险问题，进而提出加强对财务人员的专业知识培训，提高企业管理层人员的风险管理意识，持续关注国家相关税务政策的变化等针对性的改进意见，逐步降低企业的税务风险，从而对国内的整个房地产企业就税务风险管控提出规范的意见。
关键词：房地产企业；税务风险；管控
Tax Risk Control of Real Estate Enterprises
——Take Country Garden Holdings Limited as an example
Abstract
For a long time, with the reform and improvement of China's socialist market economy, China's real estate companies have developed rapidly. For the real estate industry, scientific and effective management of tax risks has become an important factor affecting the development speed of real estate companies. The tax risks faced in the production and operation process have greatly affected the improvement of the business interests of the enterprise. If the corresponding measures are not taken to control the tax risks, it will inevitably affect the normal development of the enterprise. Therefore, reducing the tax risk of the real estate industry should be valued by corporate managers.
To this end, this article introduces China's current tax system and related theories of corporate tax risk. Based on the development status of the real estate industry and the tax risk issues it faces, it selects Country Garden Holdings Limited as a case study for its financial statement data in recent years. Analyze, find out some tax risk issues through some numerical calculations, comparisons and analysis in the data, and then propose to strengthen the professional knowledge training of financial personnel, improve the risk management awareness of enterprise management personnel, and continue to pay attention to relevant national issues Targeted improvement opinions, such as tax policy changes, gradually reduce the tax risk of enterprises, and thus provide standardized opinions on tax risk management and control for the entire domestic real estate enterprise.
Key words: Real estate enterprise; Tax risk; Control.
目 录
摘 要 ................................... 错误!未定义书签。 Abstract ................................. 错误!未定义书签。 一、绪论 ................................................. 1 （一）研究背景与意义 .................................. 1 （二）国内外研究现状 .................................. 1 （三）研究内容与方法 .................................. 2 二、基本概念及相关理论 ................................... 2 （一）我国现行的税制 .................................. 2 （二）企业税务风险理论 ................................ 3 （三）企业税务风险管理理论 ............................ 3 三、房地产税收风险现状分析 ............................... 3 （一）房地产行业发展状况 .............................. 3 （二）房地产行业税收情况 .............................. 4 （三）房地产行业税务风险面临的现状及原因分析 .......... 4 四、碧桂园控股公司税务风险管控分析 ....................... 5 （一）碧桂园控股公司背景介绍 .......................... 5 （二）碧桂园控股公司税务相关问题分析 .................. 6 1.收入现状分析 ..................................... 6 2.碧桂园公司企业所得税税负分析 ..................... 6 （三）碧桂园控股公司税务风险管控存在的原因 ............ 7 五、碧桂园控股公司税务风险管控对策研究 ................... 8 （一）房地产企业税务风险管控对策研究 ..................... 8 （二）税务风险管控制度的实施 ............................. 9
1.加强对财务人员的专业培训 ......................... 9 2.企业管理层提高税务风险管理意识 ................... 9 3.持续关注税收政策的变化 ........................... 9 六、结论 ................................................ 10 参考文献 ................................. 错误!未定义书签。 致 谢 ................................... 错误!未定义书签。
房地产企业税务风险管控-以碧桂园控股有限公司为例
