I 摘要 房地产行业是我国宏观经济体系的主要组成部分，也是国民经济的基础和支柱产 业之一。其税收贡献率在我国税收收入组成中占据了相当大的部分，同时房地产行业 由于获取利润高、投资金额大、开发周期长、经营业务复杂、涉及税种多，其税务风 险也非常高，若发生偷税漏税行为，税款和罚款金额非常大，甚至对企业持续经营带 来重大不利影响。但是，仅靠税务机关通过日常性的税务检查来对房地产企业进行规 范化的管理，其效率低下而且成本较高，无法从根本上去防范房地产企业存在的税务 风险。房地产企业须要加强税务风险的内部控制，建立完善的内部控制机制，提前发 现和洞察自身存在的税务风险，并对这些税务风险进行清晰地认识与有效地辨别，进 而对其进行系统性的归类和分析，针对性地制定风险应对策略，才能有效地控制企业 可能面临的税务风险。 本文以D房地产企业的税务风险内部控制为研究对象，综合运用文献研究、案例 分析，归纳总结国外和国内在内部控制以及风险管理方面的研究成果。对房地产企业 税务风险的概念、特征和分类作出明确界定，采用COSO内部控制框架五要素分析房 地产企业税务风险内部控制各要素的含义。从税务风险控制内部环境、税务风险控制 评估体系、税务风险控制流程管理，税务风险信息沟通机制，税务风险控制监督机制 五个方面找出D房地产企业税务风险内部控制存在的问题和原因，即：税务风险内部 控制环境的不良，税务风险评估体系的缺失，税务风险控制流程的不完善，税务风险 信息沟通机制的不健全，税务风险内部监督机制的缺失。最后从改善风险内控环境， 如加强企业风控文化建设，设立相应的风控机构，加强专业人才队伍建设；改进税务 风险控制的流程管理，如改进风险识别和评估的方法，风险分析和应对的措施等；采 取有效的税务风险控制活动；完善涉税信息沟通反馈体制；构建内外结合的税务监督 模式五个方面，为优化改进D房地产企业税务风险内部控制提出了具体的对策建议。 这些建议不仅可以帮助D房地产企业加强内部管理，控制企业的税务风险，减少 税务风险带来的损失，还可以帮助D房地产企业在税制改革的大环境下不断拓展业务， 不断提升企业经营管理水平，以此实现企业战略发展的目标。同时，也可供其他同类 中小型房地产企业在税务风险内部控制方面借鉴和参考。 关键词：房地产企业；内部控制；税务风险 论文类型：应用研究 西南科技大学硕士学位论文 II ABSTRACT TherealestateindustryisoneofthemaincomponentsofChina'smacroeconomic systemandoneofthefoundationsandpillarindustriesofthenationaleconomy.Itstax contributionrateoccupiesaconsiderablepartofChina'staxrevenuecomposition.Atthe sametime,therealestateindustryhashighprofit,largeinvestmentamount,long developmentcycleandcomplicatedbusinessoperations.Itstaxriskisalsoveryhigh.The amountoftaxesandfinesisverylarge,andevenhasasignificantadverseimpactonthe sustainableoperationofthecompany.However,thetaxauthoritiesonlyregulatethereal estateenterprisesthroughroutinetaxinspections,whichareinefficientandcostly,and cannotfundamentallypreventthetaxrisksofrealestateenterprises.Realestateenterprises needtostrengthentheinternalcontroloftaxrisks,establishasoundinternalcontrol mechanism,discoverandgaininsightintotheirexistingtaxrisksinadvance,andclearly understandandeffectivelyidentifythesetaxrisks,andthensystematicallyclassifythem. Andanalysis,targetedriskresponsestrategies,inordertoeffectivelycontrolthetaxrisks thatcompaniesmayface. ThispapertakestheinternalcontroloftaxriskofDrealestateenterprisesasthe researchobject,andcomprehensivelyusesliteratureresearchandcaseanalysistosummarize theresearchresultsofforeignanddomesticinternalcontrolandriskmanagement.The concept,characteristicsandclassificationofrealestateenterprises'taxrisksareclearly defined.ThefiveelementsoftheCOSOinternalcontrolframeworkareusedtoanalyzethe meaningoftheinternalcontrolelementsofrealestateenterprises'taxrisks.Fromthefive aspectsoftaxriskcontrolinternalenvironment,taxriskcontrolevaluationsystem,taxrisk controlprocessmanagement,taxriskinformationcommunicationmechanismandtaxrisk controlsupervisionmechanism,theproblemsandcausesofDrealestatetaxriskinternal controlarefoundout,namely:Theinternalcontrolenvironmentoftaxriskisnotgood,the taxriskassessmentsystemislacking,thetaxriskinformationcommunicationmechanismis notperfect,andthetaxriskinternalcontrolsupervisionmechanismislacking.Finally,from improvingtheriskinternalcontrolenvironment,suchasstrengtheningtheconstructionof corporateriskcontrolculture,settingupcorrespondingriskcontrolinstitutions, strengtheningtheconstructionofprofessionaltalents;improvingtheprocessmanagementof taxriskcontrol,suchastheidentificationandassessmentofrisks,theanalysisofrisksand Countermeasures,etc.;takeeffectivetaxriskcontrolactivities;improvethetax-related informationcommunicationfeedbacksystem;buildataxsupervisionmodelcombining internalandexternalaspects,andputforwardspecificcountermeasuresforoptimizingand improvingtheinternalcontrolofDrealestateenterprises'taxrisks. ThesesuggestionscannotonlyhelpDrealestateenterprisestostrengtheninternal management,controlcorporatetaxrisks,reducelossescausedbytaxrisks,butalsohelpD realestatecompaniestocontinuouslyexpandtheirbusinessundertheoverallenvironmentof ABSTRACT III taxreform,andcontinuouslyimprovetheirbusinessmanagement.Inthisway,thegoalof thecompany'sstrategicdevelopmentisachieved.Atthesametime,itcanalsobeusedfor referenceandreferenceintheinternalcontroloftaxrisksforothersimilarsmalland medium-sizedrealestateenterprises. KEYWORDS:Realestateenterprises；Internalcontrol；Taxrisk TYPEOFTHESIS:ApplicationResearch 西南科技大学硕士学位论文 IV 目录 1绪论.......................................................................................................................................1 1.1研究背景及意义............................................................................................................1 1.1.1研究背景.................................................................................................................1 1.1.2研究意义.................................................................................................................1 1.2文献综述........................................................................................................................2 1.2.1国内外研究现状.....................................................................................................2 1.2.2文献评述.................................................................................................................4 1.3研究内容与方法............................................................................................................5 1.3.1研究内容.................................................................................................................5 1.3.2研究方法.................................................................................................................6 1.4本文的创新或特色........................................................................................................6 2相关概念界定与理论基础...................................................................................................7 2.1税务风险与内部控制的概念........................................................................................7 2.1.1税务风险的概念.....................................................................................................7 2.1.2内部控制的涵义.....................................................................................................7 2.2房地产企业税务风险控制概述....................................................................................8 2.2.1房地产企业税务风险的概念及分类.....................................................................8 2.2.2房地产企业税务风险特征及风险控制的目标.....................................................8 2.2.3房地产企业税务风险内部控制的方法及环节.....................................................9 2.3理论基础......................................................................................................................10 2.3.1税法遵从原则.......................................................................................................10 2.3.2COSO内部控制理论............................................................................................11 3基于COSO内控框架的D房地产企业税务风险分析...................................................15 3.1D房地产企业概况...