本文以税收筹划和风险管理的基本理论为切入点,通过对现有的税收筹划理
论和实践的研究探讨,提出税收筹划应以企业需求为导向,以企业价值最大化为
目标,需要对企业内、外部环境进行全面深入研究,充分考虑各种税务风险;通
过对现有风险管理理论的探讨,提出了税务风险管理框架和流程,将税务风险管
理应用到税收筹划和企业管理之中,努力使税务风险可预期可控制,实现企业涉
税零风险或低风险目标。在分析房地产各生命周期的生产经营特点和主要涉税事
项及其税务风险的基础上,以税收筹划和税务风险管理理论为指导,辅以实例,
对房地产各生命周期的主要税种进行税收筹划和主要涉税风险进行管理,从战略、
战术到技术层次系统详细阐述了房地产税收筹划各阶段的主要税务风险点和风险
管理方法,提高了税收筹划的质量和可行性,使税收筹划和税务风险管理优化企
业经营业绩,为价值最大化目标服务。
深入调查研究,选取青岛政建投资集团有限公司税收筹划和税务风险管理案
例进行实证分析。以案例为载体,以现行的法律法规为依据,对其商业模式、交
易结构进行定性和定量分析,大胆的设计、小心求证,对企业的税收进行全面筹
划。将税收筹划前后的结果进行比较,分析其税务风险管理和税务筹划的成绩和
不足之处,进一步说明了房地产企业税收筹划和税务风险管理的必要性和可行性。
最后总结了本文的研究成果和不足之处,提出需要进一步完善和研究的问题,
为今后的进一步研究指出方向。
关键词:房地产企业;税收筹划;税务风险管理;土地增值税
ABSTRACT
Tax planning and tax risk management is an important source of core
competitiveness of enterprises. Business of real estate enterprise is multiple. The macro
regulation environment and tax policy of real estate is complicated and variable. Real
estate enterprise place importance on tax planning for a long time,but make light of tax
risk management, leading to the tax planning、feasibility and quality is not high, which
influence the real estate enterprise long-term sustainable development and the ability of
protection against the risk. China's real estate enterprise needs strengthen tax planning
and tax risk management urgently.
This paper begins with the basic theory of tax planning and risk management.
Through the study of existing tax planning theory and practice, it holds that tax planning
should be put forward by the enterprise need as the guidance, take the maximization of
enterprise value as the goal, needs research enterprise internal and external environment
comprehensively, and take various tax risk into accountant. Through the study of
existing risk management theory, it puts forward the tax risk management framework
and procedures, applies tax risk management to the tax planning and enterprise
administration, takes great efforts to make the tax risk can be expected and control, to
which achieve the goal of tax risk management.
On the analysis of the real estate life cycle characteristics and main tax risk, in line
with the tax planning and tax risk management theory, carrying on tax planning and
major tax related risk management of the life cycle of real estate, comparing with
examples, from the strategic to tactical and further to technology level, the paper
improve the quality of tax planning and feasibility, making the tax planning and tax risk
management optimize enterprise business performance, for the maximization of
enterprise value goal service.
On the basis of investigation and study, the paper selected Qingdao Zhengjian real
estate Company in a case study. Taking the cases as the carrier, in line with the existing
laws and regulations, analyzing the business model and trade structure qualitatively and
quantitatively, the paper carry on the tax planning comprehensively. Comparing the
results of tax planning before with after, analyzing the Company tax risk management
。。。
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