税务审核是上市审核的重要组成部分，是公司治理的基本要求，也是现代 企业内部控制的重要内容。企业能否顺利通过 IPO 税务审核，是企业上市的一 个关键问题，也是公司能否顺利进入 IPO 的“入场券”。 IPO 审核税务违规风险是指在审核过程中，发行人不能满足《首次公开发 行股票并上市管理办法》、《首次公开发行股票并在创业板上市管理暂行办 法》等管理办法中的税务规定，无法通过审核上市而产生的风险被称为 IPO 审 核税务违规风险。一旦企业在审核中被发现税务违规风险，不仅会暴露企业公 司治理的问题和内部控制缺陷，不仅不能上市成功，而且也会引发税务管理的 后续问题。所以企业应高度重视发审委 IPO 税务审核关注的问题。 长辰物业一直重视税务管理工作，尤其是在公司准备上市的过程中，非常 重视税务管理的规范和顺利通过 IPO 税务审核的准备工作。本人参与长辰物业 上市前期准备工作，并与外部辅导机构、审计机构直接接洽。在掌握大量的第 一手资料的前提下，企业如何顺利通过 IPO 审核，规避税务违规风险是本文研 究的主要内容。 本文重点通过问卷调查和第三方机构尽调两种形式对企业税务工作进行健 康评估，从评估结果中总结公司存在的一些税务违规风险。为从根本上解决和 规避税务违规风险，本文通过规避堵漏和建立长效机制两个方面提出了具体的 解决对策。 对长辰物业 IPO 审核税务违规风险及其对策研究，不仅有利于长辰物业掌 握 IPO 税务审核的关键点，规避 IPO 上市过程可能出现的税务风险，实现 IPO 税务审核的通过，提高 IPO 审核的通过率，同时对准备进入资本市场的其他企 业提供一定的应用指导借鉴。 关键词：长辰物业，IPO，税务违规风险II The Risk of Tax Violations in IPO Examination of Long Chen Wall Property and Its Countermeasures Abstract Tax audit is an important part of the listing audit, the basic requirements of cor- porate governance, and an important part of modern enterprise internal control. Whether the enterprise can successfully pass the IPO, the tax audit is a key issue. It is the entry ticket for the company to successfully enter the IPO. The IPO audit tax violation risk refers to the tax regulations in the auditor's process that the issuer cannot meet the “Public Measures for the Initial Public Offer- ing of Shares and Listing Measures” and the “Interim Measures for the Initial Public Offering of Shares and Governing the Listing of the GEM”. The risk arising from the audit of the listing is called the IPO audit tax violation risk. Once a company finds a tax violation risk in the audit, it will not only expose the problems of corporate gover- nance and internal control defects, but will not only fail to be listed successfully, but also trigger follow-up issues in tax management. Therefore, enterprises should attach great importance to the issues of IPO tax audit of the audit committee. Changchen Property has always attached great importance to tax management, especially in the process of preparing the company for listing. It attaches great impor- tance to the regulation of tax administration and the preparation of the IPO tax audit. I am involved in the preparatory work for the listing of Changchen Property and direct- ly contact with external counseling agencies and audit institutions. Under the premise of mastering a large amount of first-hand information, how to successfully pass IPO audit and avoid tax violation risk is the main content of this paper. This paper focuses on the health assessment of corporate taxation through ques- tionnaires and third-party institutions, and summarizes some of the company's tax vi- olation risks from the assessment results. In order to fundamentally solve and evade the risk of tax violations, enterprises have proposed specific solutions by avoiding the leakage and establishing a long-term mechanism. The research on the tax violation risk and its countermeasures for Changchen Property IPO is not only beneficial to Changchen Property to grasp the key points ofIII IPO tax audit, avoiding the possible tax risks in the IPO listing process, achieving the IPO tax audit, and improving the IPO audit. Rate, while providing guidance for other companies that plan to enter the capital market. Key words: Long Chen property, IPO, Risk of tax irregularitiesIV 目 录 中文摘要.....................................................................................................I Abstract ...................................................................................................... II 第一章 绪论.............................................................................................1 1.1 研究背景和研究意义.....................................................................................1 1.1.1 研究背景..................................................................................................1 1.1.2 研究意义..................................................................................................3 1.2 研究的主要内容.............................................................................................4 1.3 研究方法和论文结构.....................................................................................5 1.3.1 研究方法..................................................................................................5 1.3.2 论文结构..................................................................................................6 第二章 相关理论与政策法规 ................................................................7 2.1 IPO 审核税务违规风险涵义 ..........................................................................7 2.2 公司治理及企业内控理论...........................................................................10 2.2.1 公司治理理论........................................................................................10 2.2.2 企业内控理论........................................................................................12 2.2.3 公司治理与内部控制的关系................................................................14 2.3 我国现行 IPO 税务审核政策要求 ..............................................................15 2.3.1 申报材料方面要求................................................................................15 2.3.2 发行条件的涉税要求............................................................................16 2.4 其他企业上市 IPO 税务审核重要启示 ......................................................17 第三章 长辰物业 IPO 审核税务违规风险预评估..............................20 3.1 长辰物业公司简介.......................................................................................20 3.2 长辰物业业务涉税情况...............................................................................22V 3.2.1 长辰物业财务管理现状........................................................................22 3.2.2 长辰物业税务管理情况........................................................................24 3.3 长辰物业 IPO 审核税务违规风险评估 ......................................................26 3.3.1 长辰物业税务风险内部问卷调查.........................................................26 3.3.2 第三方机构尽调报告............................................................................27 3.4 长辰物业 IPO 审核税务违规风险成因分析 ..............................................30 3.4.1 存在的主要税务违规风险.....................................................................30 3.4.2 税务违规风险成因分析.........................................................................36 第四章 长辰物业 IPO 审核税务违规风险处理对策..........................40 4.1 完善税务风险管控机制...............................................................................40 4.1.1 建立健康的税务风险管理内控环境....................................................40 4.1.2 完善税务风险内控措施........................................................................42 4.1.3 建立信息技术化平台............................................................................43 4.1.4 建立内外部结合的监督机制................................................................45 4.2 聘请第三方机构专业辅导监控...................................................................46 4.2.1 聘请专业机构进行专项审计................................................................46 4.2.2 聘请专业机构进行辅导.........................................................................46 4.3 定期进行相关税收政策的符合性测试.......................................................46 4.4 补交税款并申请相关证明...........................................................................47 第五章 结论与展望 ..............................................................................49 5.1 结论...............................................................................................................49 5.2 展望...............................................................................................................49