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摘要
房地产行业作为政府财政收入的主要来源之一，在我国市场经济发展过程中占有着
重要地位，这也意味着国家政府部门将会出台更为严厉的举措以强化对房地产行业及相
关业务的监督与管理，且随着国家税收管理体制改革，企业中存在的相关税务风险会越
来越突出。这些问题不但会让企业受到巨大的经济损失，同时也会破坏企业经营多年的
良好社会形象。在此背景下，分析和评估房地产公司的税务风险，加强对房地产公司中
税务风险的防控，有利于增强房地产企业的风险抵御能力。
本论文以 GY房地产公司为研究对象，分析其税务风险，建立税务风险评估体系，
并提出相应的控制与防范税务风险的优化策略。在研究分析过程中，本文首先解读了
GY房地产公司的运营现状，然后结合其内部财务数据和有关涉税情况，分析出 GY房
地产公司在生产经营活动中存在的部分税务风险问题，如房地产企业土地交易与成本扣
除行为人不符、纳税事项发生但未及时报税、部分房款应收但未收且没有及时确认收入
等涉税事项，同时从公司内部环境与外部环境两个维度分析了 GY房地产公司税务风险
产生的主要原因。其次，根据前瞻性、相关性和敏感性原则，基于国家颁布的房地产开
发企业的相关条例和文件，制定了企业信息技术沟通、税务风险管理、经营成本管理等
四个准则层指标，又涵盖了税制征管环境、销售收入、监督与反馈等十四个指标层指标，
采用 FAHP法确定了各指标相应权重，通过加权平均计算出 GY房地产公司税务风险综
合分值，结合评估标准得出其综合得分为 86.67分，属于中度风险级别。最后，针对
GY房地产公司存在的税务风险问题，提出企业应优化税务风险的内控建设环境、提升
信息沟通质量、完善税务风险内部管理体系等企业税务风险控制策略。本文研究的主要
目的在于帮助 GY房地产公司更好地控制税务风险，为其税务风险防控等提供参考，同
时为其他类似房地产公司在经营管理过程控制和税务风险防范方面提供借鉴。
关键词：税务风险识别；风险评估与控制；优化策略；房地产公司
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Abstract
Real estate industry as one of the main source of government revenue, in the process of
the market economy development of our country occupies the important position, this also
means that the nationalgovernment will take more stringentmeasures to strengthen
supervision and management of real estate industry and related business, and with national
tax administration system reform, the relevant tax risk existing in the enterprise will be more
and more prominent. These problems will not only make the enterprise suffer huge economic
losses, but also destroy the good social image of the enterprise for many years. In this context,
analyzing and evaluating the tax risks of real estate companies and strengthening the
prevention and control of tax risks in real estate companies are conducive to enhancing the
risk resistance ability of real estate enterprises.
This paper takes GY real estate company as the research object, analyzes its tax risk,
establishes the tax risk assessment system, and puts forward the corresponding control and
prevention of tax risk optimization strategy. In the process of research and analysis, this paper
first interprets the operating status of GY Real estate Company, and then analyzes some tax
risks existing in the production and operation activities of GY Real Estate Company by
combining its internal financial data and related tax-related situations. For example, the land
transaction of real estate enterprise is inconsistent with the actor of cost deduction, tax
payment occurs but fails to declare tax in time, part of house payment receivable but not
collected and income is not recognized in time and other tax-related matters, meanwhile, the
main reasons for tax risk of GY real estate company are analyzed from the internal and
external environment of thecompany. Secondly, in accordance with theprinciple of
forward-looking, correlation and sensitivity, based on the national real estate development
enterprises issued by related regulations and documents, made the enterprise information
technology, tax risk management, communication management the four criteria such as cost
management level, and covers the tax collection and management environment, sales revenue,
supervision and feedback layer 14 indexes such as indicators, FAHP method was adopted to
determine the corresponding weight of each index, and the comprehensive score of tax risk of
GY real estate company was calculated by weighted average. Combined with the evaluation
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