摘要
随着我国经济社会的发展、税收法律的不断完善，我国不断进行税收征管体
制改革及机构改革，目的都是为更好的监管企业，而以风险管理为导向的税收征
管方式也不断被提出，运用到越来越多的税收征管方面。企业在各种生产经营活
动中总是伴随着不同程度的税务风险，企业税务风险已成为企业重大风险的一个
重要分支，企业的税务风险管理也随之成为企业管理的一个重要部分，如何正确
管理和防范税务风险已经成为企业面临的一个重要问题。2020年疫情的发生使
各行各业收到冲击，房地产行业受宏观经济的影响较大，为减缓疫情冲击带来的
销售率大幅度下降，各级政府都出台了一系列的房地产行业相关税收优惠政策，
有针对企业的也有针对消费者的。新政策的产生虽然对企业有一定帮助，但随之
而产生的企业税务风险也会显著增加，税务风险可能存在企业的每一个经营环节，
因此，企业应切实加强税务风险管理体系建设，在每一个经营环节都秉持谨慎性
的原则，做到防范于未然。房地产企业的涉税金额通常很大，如果没有提前采取
预防手段，企业一旦发生税务风险，将会严重影响企业的正常经营。
本文首先通过对国内外文献进行梳理，介绍了税务风险及税务风险管理的相
关理论。其次，简述了房地产行业相关的税收政策及面临的税务风险现状，进而
指出房地产行业的涉税事项处理的特点及目标。再次，阐述了 GH房地产公司的
基本情况及涉税情况，包括财务报表分析、各税种构成及税款分析，具体描述了
GH房地产公司目前面临的税务风险点，主要从 GH房地产公司涉及税款的四项
业务流程中寻找税务风险点：土地交易环节中存在土地用途划分不清的问题，开
发建设环节存在进项税额抵扣不当、开具发票项目不准确、无关支出计入当期费
用等问题，销售（预售）环节存在与关联方交易价格偏低、应收售房款未按期计
入收入等问题，土地增值税清算环节存在可售面积与不可售面积划分不清、利息
支出扣除超过政策规定上限、建筑安装成本偏高等问题。进而分析产生税务风险
点的原因，分别从公司的内部环境和外部环境展开了分析，内部环境相关的原因
主要有管理层风险意识淡薄、企业税务风险管理部门缺失、办税人员能力不足以
及公司未建立税务风险识别、评估、应对、监管机制等，外部环境相关的原因主
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要有税收法律所处环境复杂、税务机关的监管要求更加严格、税务机关监管
存在缺陷、房地产行业特点易引发税务风险等；接着，将上述风险点与专家团队
进行沟通后，通过模糊层次分析法构建税务风险评价模型，确定 GH房地产公司
的风险等级高低。最后，从实际出发，为 GH房地产公司的税务风险管理提出切
实可行的改进措施，主要包括三个方面：完善税务风险管理组织基础、提高税务
风险的识别评估应对能力以及建立税务风险管理监督机制，从不同角度和不同方
向为 GH房地产公司税务风险管理的方式和方法提供参考。
本文选择了民营中小型房地产企业中的一个案例进行分析，近几年我国民营
中小型房地产企业数量增长迅速，本文对民营中小型房地产进行税务风险管理的
实操研究能够为类似企业提供有效参考。本文的创新之处是以企业的土地增值税
清算结果为出发点，通过结果倒推管理流程，从 GH房地产公司土地交易环节、
开发建设环节、销售（预售）环节以及土地增值税清算环节等逐个开展税务风险
现状分析，通过将各项流程、各个税种相结合，分析更加具体，通过建立科学合
理的风险管理体系来进行税务风险的管控，对推动企业正常经营与健康发展具有
极为关键的作用和意义。
关键词：房地产公司；税务风险；税务风险管理
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Abstract
With the reforming of the tax collection and management system and of the
institution structure, the production and operation processes have been more closely
supervised by the tax authority. Meanwhile, more and more methods based on tax risk
management have been proposed and utilized in many aspects of tax collection and
management. Nowadays, corporation tax risk has become a critical part of corporation
major risk, and as part of the corporation management, how to correctly fend off and
defuse tax risk has become the primary task for business owners to think about and
deal with. In 2020, due to the pandemic, more or less, all the sectors and businesses
have been affected, and among whom, the impact on real estate industry is severe and
cannot be ignored. In order to alleviate the sales pressures which are caused by the
pandemic, governments have announced several policies about real estate tax
subsidies, which are focus on corporations and customers, respectively. New policies
can be meaningful. However, the tax risk will also be increased and will potentially
happen in any operation processes. Therefore, corporations should restructure and
strengthen the way to manage tax risks and be cautious about every step of business
operation as a precaution. Especially in the real estate industry, the tax-related cash
flow is usually enormous, which will require more precautions and regulations to
prevent unexpected outcomes.
In this article, to start with, the author will comprehensively introduce relevant
principals on tax risk and tax risk management based on some previous literature and
studies. Then, the author will briefly describe the current situation of tax policies and
tax risk management in real estate industry and the requirements of dealing with the
tax-related cases. Moreover, the author will elaborate the basic tax-related situations
including the financial statement analysis, tax composition, and tax analysis, and point
out the current tax issues that GH real estate company has so far. The issues are
concluded from the following aspects: Unclear land usage and transaction process,
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