在过去的二十年余中，房地产投资数额快速增长，房地产业成为了我国国 民经济的支柱产业，国家税务总局多次把房地产企业列为税收专项检查项目， 税务部门对房地产行业的征收管理手段及管控力度逐步升级。房地产企业亟需 加强税务风险管理，提高风险意识。A房地产公司位列Z县税收贡献排行榜第 一名，融合了房地产开发、建设及销售全流程业务。A房地产公司开发项目四个 主要阶段，均涉及多种税费，如增值税、企业所得税、土地增值税、契税等等， 分析A房地产公司的税务风险并提出防范对策具有很强的实用价值，对具有类 似规模和业务类型的民营企业也有参考意义。 房地产开发过程具有投资周期长，开发产品周期长，产业链条长，投入资 金多，运作环节多等特点，这使得A房地产公司在收入、成本及利润分配的核 算上具有一定的特殊性和风险点。通过对A房地产公司进行税务风险分析，发 现其在取得土地使用权的环节存在土地交易主体与土地成本扣除主体不一致、 土地交易凭证不符合规定等风险；在建设开发环节存在境外服务费未及时代扣 代缴、转售的水电费未计提销项等风险；在销售环节存在预售款项未及时预缴、 视同销售业务处理不当等风险；在清算环节存在不同计税方法下进项税额未合 理划分、成本核算不实以及未按规定清算土地增值税等风险。针对以上税收风 险，提出了A房地产公司土地交易时做好土地交易主体规划、提升财务人员专 业素养、开发建设时谨慎选择上游供应商、合理规划水电结算方式、销售时科 学管控购房合同条款、建立收款预缴台账、清算时准确把握纳税义务发生时间、 规范成本核算等风险防范对策。 总之，随着房地产行业发展的竞争白热化，再加上新冠疫情带来的严峻考 验，A房地产公司等房地产企业要在日常运营中、从开发项目的各个环节加强税 务风险管理，提高税务风险防范意识，建立健全风险防范机制，充分享受国家 税收政策红利，才能推动房地产市场平稳健康发展。 关键词：A房地产公司；税务风险；风险防范 II Abstract In the past two decades, the amount of real estate investment has grown rapidly, and the real estate industry has become the pillar industry of our national economy， The State Administration of Taxation has repeatedly listed real estate enterprises as special tax inspection projects, the tax department's collection management means and control strength for the real estate industry are also gradually upgrading. Real estate enterprises need to strengthen tax risk management and improve risk awareness. A Real Estate Company ranks first in Z County's tax contribution ranking, it integrates the whole process of real estate development, construction and sales. The four main stages of A Real Estate Company's development project involve various taxes, such as value added tax, land value added tax, enterprise income tax, deed tax and so on. It is of great practical value to analyze the tax risk of A real estate company and propose preventive measures, which is also of reference significance to private enterprises with similar scale and business type. The process of real estate development is characterized by long investment cycle, long development project cycle, long industrial chain, many investment funds and many operation links, which makes A Real Estate Company have certain particularity and risk points in the accounting of income, cost and profit distribution. This paper analyzes the tax risk of A Real Estate Company, it is found that there are risks in the process of obtaining the land use right, such as the inconsistency between the land transaction subject and the land cost deduction subject, and the non-compliance of the land transaction voucher; in the development process, there are risks such as the overseas service fees are not deducted and paid, and the water and electricity fees for resale are not calculated and written off; in the sales process, there are risks such as the advance payment is not paid in time, and the sales business is deemed to be handled improperly; in the sales process, there are risks such as the advance payment is not paid in time, and the sales business is deemed to be handled improperly. Combined with the actual situation of A Real Estate Company and the risk problems analyzed, this paper puts forward some risk prevention countermeasures, such as III making a good plan of land transaction subject, improving the professional quality of financial personnel, carefully selecting upstream suppliers during the development and construction, reasonably planning the settlement method of water and electricity, scientifically controlling the terms of the purchase contract during the sales, establishing the standing book of collection and prepayment, accurately grasping the time of tax obligation during the liquidation, and standardizing the cost accounting. In a word, with the development of the real estate industry and the fierce competition, coupled with the severe test brought by the new crown epidemic, A real estate company should strengthen the tax risk management from all aspects of the development project in daily operation, improve the awareness of tax risk prevention, establish and improve the risk prevention mechanism, and fully enjoy the national tax policy dividend, so as to promote the steady and healthy development of the real estate market. Key Words: A Real Estate Company; Tax risk; Risk prevention IV 目录 第一章 绪论 .............................................. 1 第一节 研究背景与意义 ......................................... 1 一 研究背景 ........................................................ 1 二 研究意义 ........................................................ 1 第二节 概念界定与研究现状 ...................................... 2 一 概念界定 ........................................................ 2 二 研究现状 ........................................................ 3 第三节 研究方法与内容 .......................................... 4 一 研究方法 ........................................................ 4 二 研究内容 ........................................................ 5 第四节 研究创新与局限性 ........................................ 5 一 研究创新性 ...................................................... 5 二 研究局限性 ...................................................... 5 第二章 A房地产公司基本情况及纳税现状 ..................... 7 第一节 A房地产公司的概况 ....................................... 7 一 A房地产公司简介 ................................................. 7 二 A房地产公司组织架构 ............................................. 7 三 A房地产公司经营特点 ............................................. 8 第二节 A房地产公司的财务现状 ................................... 9 一 A房地产公司财务核算特点 ......................................... 9 二 A房地产公司资产负债情况 ........................................ 10 三 A房地产公司经营成果情况 ........................................ 10 第三节 A房地产公司的纳税现状 .................................. 12 一 各环节涉及税种的计税依据 ....................................... 12 V 二 近3年各税种税款缴纳情况 ....................................... 13 第三章 A房地产公司税务风险问题分析 ...................... 15 第一节 土地获取环节风险 ....................................... 15 一 土地交易与成本扣除主体不一致 ................................... 15 二 土地交易凭证不合规无法扣除 ..................................... 16 三 城市基础设施配套费漏报契税 ..................................... 16 第二节 开发建设环节风险 ....................................... 17 一 支付境外服务费未及时代扣代缴税费 ............................... 17 二 转售给施工方的水电费未计提销项税 ............................... 18 三 样板间等装修费用直接计入当期费用 ............................... 19 第三节 销售（预售）环节风险 ................................... 20 一 应收未收购房款未及时计入收入 ................................... 20 二 定金等预收款项未及时预缴税款 ................................... 21 三 视同销售业务处理不当 ........................................... 22 四 未及时享受国家税收优惠政策 ..................................... 23 第四节 清算环节风险 ........................................... 23 一 纳税义务发生但未申报纳税 ....................................... 23 二 一般计税项目和简易计税项目进项未合理划分 ....................... 24 三 成本核算不实造成少缴税款 .......................................