房地产行业具有链条长、业务环节多、涉及范围广、专业性强、资源耗 用多、规模大、投资周期长等特点，共涉及增值税、土地增值税、企业所得 税等11种税种，税种之间有着复杂的联系。房地产企业的税务风险一旦爆 发，涉及金额一般较大，经济损失对企业来说是难以估量的。随着我国征管 体系不断改革完善，税务机关的征管力度也逐渐加强，房地产企业潜在的税 务风险发生概率也将逐渐变大。基于此背景形势下，房地产企业的税务风险 防范研究有待进一步丰富，尽可能将风险规避。 论文主要采用文献研究法、案例分析法以及数据分析法，以企业税务风 险相关理论为基础，结合房地产企业经营特点，选取Y房地产企业2016年 -2018年的税务风险情况作为研究对象，探讨Y房地产企业总体税务风险及 各生产经营阶段的税务风险，结合Y房地产企业的税务风险防范现状，分 析税务风险防范存在问题，针对存在问题提出改进建议。 通过理论和案例分析得出，房地产企业必须高度重视税务风险防范工 作，才能有效减少税务风险的发生，避免不必要的经济和信誉损失，保障企 业的长远发展。具体来说，管理者必须提高税务风险防范意识，完善税务内 部基本环境，根据该行业的特点搭建相应的税务风险识别与评估系统，加强 税务风险应对及控制活动，加强企业涉税信息沟通，建立税务风险防范监督 机制，以提高房地产企业的税务风险防范能力，从而使税务风险最小化。 关键词：房地产企业；税务风险；税务风险防范 II A STUDY ON THE PREVENTION OF TAX RISK IN REAL ESTATE COMPANIES -- TAKING Y REAL ESTATE COMPANY AS AN EXAMPLE ABSTRACT The real estate company has the characteristics of long chain, many business links, wide range of involvement, strong professionalism, large resource consumption, large scale, long investment cycle and so on. It involves a total of 11 tax categories, such as value-added tax, land value-added tax and business income tax. Once the tax risks of the real estate companies break out, the amount involved is generally relatively large, and the economic losses for companies are incalculable. With the continuous reform and improvement of China's collection and management system, the collection and management efforts of tax authorities are gradually strengthened, and the potential tax risks of real estate companies will gradually increase. Based on this background, the research on tax risk prevention of real estate companies needs to be further enriched, and the risks should be avoided as much as possible. Paper mainly adopts literature research, case analysis and data analysis. Based on related theory of the company tax risk, combining with the characteristics of real estate companies, paper selects the situation of tax risks of Y real estate company from 2016 to 2018 as the research object, and explores the overall tax risk and tax risk of each stage of production and operation of Y real estate company. Combining with tax risk prevention status quo of Y real estate company, it analyses the problems existing in the tax risk prevention and puts forward suggestions for improvement on the existing problems. Through theoretical and case analysis, in order to reduce the occurrence of tax risks effectively, avoid unnecessary economic and credit losses, and ensure III the long-term development of companies, the tax risk prevention of real estate companies must be given attention. Specifically the real estate company managers must improve tax risk prevention consciousness, improve the basic environment for tax risk prevention, build the tax risk recognition, assessment system according to the characteristics of real estate company, strengthen the Strengthen tax risk response and control activities, strengthen the tax information communication, establish tax risk prevention supervision mechanism, in order to improve the real estate company tax risk prevention ability and avoid risk. KEY WORDS: Real estate company; Tax risk; Tax risk prevention 目 录 摘要 ................................................................... I ABSTRACT ............................................................... II 第一章 绪论 ............................................................ 1 1.1研究背景和意义 ........................................................ 1 1.1.1研究背景 ............................................................ 1 1.1.2研究意义 ............................................................ 2 1.2国内外文献回顾 ........................................................ 2 1.2.1国外文献回顾 ........................................................ 2 1.2.2国内文献回顾 ........................................................ 3 1.2.3国内外文献评述 ...................................................... 5 1.3研究内容和目标 ........................................................ 6 1.3.1研究内容 ............................................................ 6 1.3.2研究目标 ............................................................ 6 1.4研究思路和方法 ........................................................ 6 1.4.1研究思路 ............................................................ 7 1.4.2研究方法 ............................................................ 7 1.5研究创新和局限 ........................................................ 8 1.5.1研究创新 ............................................................ 8 1.5.2研究局限 ............................................................ 8 第二章 企业税务风险相关理论 ............................................ 9 2.1企业风险及风险管理理论概述 ............................................ 9 2.1.1企业风险 ............................................................ 9 2.1.2风险管理理论 ....................................................... 10 2.2企业税务风险及税务风险管理理论概述 ................................... 11 2.2.1企业税务风险 ....................................................... 11 2.2.2企业税务风险管理理论 ............................................... 12 2.3房地产企业税务风险管理综述 ........................................... 13 2.3.1房地产企业税务风险的特征 ........................................... 13 2.3.2房地产企业税务风险管理的目标 ....................................... 13 2.3.3房地产企业税务风险管理的原则 ....................................... 14 第三章 Y房地产企业的税务风险防范概况 .................................. 16 3.1Y房地产企业基本情况 .................................................. 16 3.1.1Y房地产企业简介 .................................................... 16 3.1.2Y房地产企业财务状况 ................................................ 16 3.2Y房地产企业涉税情况 .................................................. 18 3.3Y房地产企业的税务风险分析 ............................................ 19 3.3.1整体税务风险分析 ................................................... 20 3.3.2开发阶段税务风险分析 ............................................... 22 3.4Y房地产企业税务风险防范现状 .......................................... 27 3.4.1组织机构管理现状 ................................................... 27 3.4.2税务风险防范制度现状 ............................................... 27 3.4.3税务风险识别现状 ................................................... 27 3.4.4税务风险评估现状 ................................................... 28 3.4.5税务风险应对现状 ................................................... 28 3.4.6涉税信息沟通现状 ................................................... 28 3.4.7税务风险防范监督现状 ............................................... 29 第四章 Y房地产企业税务风险防范存在问题 ................................ 30 4.1税务风险防控环境不完善 ............................................... 30 4.1.1缺乏税务风险防范理念 ............................................... 30 4.1.2缺乏税务风险防范组织机构 ........................................... 30 4.1.3缺乏税务专业人才 ................................................... 31 4.2缺乏税务风险识别与评估系统 ........................................... 32 4.2.1 缺乏税务风险识别系统 ............................................... 32 4.2.2 缺乏税务风险评估系统 ............................................... 32 4.3 税务风险应对与控制活动薄弱 ........................................... 33 4.3.1税务风险应对活动薄弱 ............................................... 33 4.3.2税务风