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MBA硕士毕业论文_X房地产公司税务风险管理研究PDF

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房地产业作为一个综合的行业与众多其他行业有着密切的联系,是参与经济发展 的重要角色,也是政府财政收入的重要来源之一。随着房地产业“过热”现象的发生, 政府也采取了多种措施加强对房地产业的监管,特别是在税制改革日渐完善的今天, 企业的税务风险问题尤为突出。企业税务风险是其运营中较为重要但一般不作为重点 防控的风险,不仅会使企业的经济利益受损,也会对企业的正常生产经营造成不可逆 的影响,损害企业营造多年的社会形象。另一方面,税务风险会对房地产企业的现金 流产生较大的负面影响,而现金流正是房地产企业经营管理的核心之一,但中小型房 地产业抵御该方面风险的能力普遍不强,因此税务风险管理应该被中小型房地产企业 列为战略性的管理目标。 本文选择三四线城市中小型房地产企业中具有代表性的HX房地产有限责任公司 为研究对象,首先从问题案例和相关财务数据两个方面对HX公司税务风险进行分析, 梳理HX公司税务风险的原因;其次构建HX公司的税务风险管理体系,使用风险清单 和敏感指标识别HX公司的税务风险,建立税务风险评估模型评估识别出的税务风险 并制定相应的税务风险应对策略;最后,为保障HX公司的税务风险管理体系的顺利 运行,制定相应的保障措施,主要包括优化HX公司管理制度与管理结构、建立HX公 司税务风险沟通机制等五项保障措施。希望论文可以有效提高HX公司的税务风险管 理水准,增加HX公司的综合竞争力,也希望可以为其他类似的中小型房地产企业提 供一定的参考经验。 关键词:房地产企业,税务风险,税务风险管理 中原工学院硕士学位论文 II Abstract Asacomprehensiveindustry,therealestateindustryiscloselyrelatedtomanyother industriesandplaysanimportantroleineconomicdevelopment.Itisalsoanimportantsource ofgovernmentrevenue.Withtheoccurrenceofthephenomenonof"overheating"inthereal estateindustry,thegovernmenthastakenavarietyofmeasurestostrengthenthesupervision oftherealestateindustry,especiallyinthecontextoftheincreasinglyperfecttaxreform,the taxrisksofenterprisesareparticularlyprominent.Taxrisksofenterprisesarerelatively importantintheiroperations,butgenerallynotasthefocusofpreventionandcontrolofthe risk,notonlywillcausedamagetotheeconomicinterestsofenterprises,butalsowillcause irreversibleimpactonthenormalproductionandoperationofenterprises,damagetothe enterprisetobuildasocialimageformanyyears.Becausethetaxrisk,ontheotherhand,on thecashflowofrealestateenterpriseslargernegativeimpact,becauseofcashflowisoneof thecoreoftherealestateenterprisemanagement,andsmallandmediumcapacityagainstthe riskofrealestateindustrygenerallyisnotstrong,sothetaxriskmanagementshouldbeas realestateenterprisesstrategicmanagementobjectives. Thispaperselectstherepresentativerealestateenterprisesinthethirdandfourthtier citiesHXRealEstateCo.,Ltd.istheresearchobject.Firstly,itanalyzestaxriskofHX Companyfromtwoaspectsofproblemcasesandrelevantfinancialdata,andcombsthe causesoftaxriskofHXCompany;secondly,itconstructstaxriskmanagementsystemofHX Company,usesrisklistandsensitiveindicatorstoidentifytaxriskofHXCompany,andthen establishestaxriskassessmentmodeltoassessandidentifytaxrisk;finally,inorderto protecttaxriskofHXCompanyForthesmoothoperationofthemanagementsystem,the correspondingsafeguardmeasuresofHXCompanyareputforward,includingoptimizing managementsystemandmanagementstructureofHXCompany,foundingtaxrisk communicationmechanismofHXCompany,etc.Ihopethatthispapercaneffectively improvethetaxriskmanagementlevelofHXCompany,increasethecomprehensive competitivenessofHXCompany,andalsohopetoprovidesomereferenceexperienceforreal estateenterprisesinotherthirdandfourthtiercities. Keywords:realestateenterprises,taxrisk,taxriskmanagement 中原工学院硕士学位论文 I 目录 摘要.........................................................................................................................................I Abstract.....................................................................................................................................II 1绪论.........................................................................................................................................1 1.1研究背景...........................................................................................................................1 1.2研究目的和意义...............................................................................................................1 1.3国内外研究现状..............................................................................................................1 1.3.1国外研究现状............................................................................................................1 1.3.2国内研究现状............................................................................................................2 1.3.3国内外文献评述........................................................................................................4 1.4研究内容和方法...............................................................................................................4 1.4.1研究内容....................................................................................................................4 1.4.2技术路线和研究方法................................................................................................5 1.5可能的创新之处...............................................................................................................6 2企业税务风险管理理论概述.................................................................................................7 2.1税务风险概述...................................................................................................................7 2.1.1税务风险含义............................................................................................................7 2.1.2税务风险的特点........................................................................................................7 2.2税务风险管理概述...........................................................................................................7 2.2.1税务风险管理的含义................................................................................................7 2.2.2税务风险管理的基本流程........................................................................................8 3HX公司基本情况概述.........................................................................................................10 3.1房地产行业发展概况和企业规模划分.........................................................................10 3.1.1房地产行业发展概况..............................................................................................10 3.1.2中小型房地产企业的定义......................................................................................10 3.2HX公司情况介绍..........................................................................................................11 3.2.1HX公司基本情况....................................................................................................11 3.2.2HX公司经营状况....................................................................................................11 3.2.3HX公司涉税情况....................................................................................................12 3.3HX公司税务风险概述..................................................................................................13 3.3.1HX公司各阶段税务风险概述................................................................................13 3.3.2HX公司税务风险特点............................................................................................13 4HX公司税务风险及原因分析............................................................................................15 中原工学院硕士学位论文 II 4.1HX公司税务风险案例分析..........................................................................................15 4.1.1HX公司主要税务问题案例....................................................................................15 4.1.2HX公司主要税务问题案例分析............................................................................17 4.2HX公司税务风险指标分析..........................................................................................19 4.2.1营业收入变动率与营业利润的变动率配比分析....................