凯通房地产公司税收风险管理研究

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摘要

近年来房地产行业发展迅猛，已成为了我国国民经济的支柱产业，其关联度

高，带动性强，对国民经济发展有着巨大的影响。与此同时，房地产业的发展必

然会受到国家宏观经济周期性调控的影响。令业界感受颇深的是，房地产业成为

“经济过热”的源头而成为近几年国家宏观调控的目标之一，房地产业发展迅速

的脚步因此逐渐放缓，可以说正处在内忧外患的境地。虽然中央政府连续出台多

项调控措施，如限价令、限购令、提高存款准备金率及加息等，但这些调控措施

的效果却不是很理想。在这种情况下，如何增强房地产公司自身的降低成本能力

和抗风险能力，已经成为学界和房地产界关注的话题。

本文针对国内房地产行业快速膨胀对税收风险管理的研究需要，以企业一般

税收风险管理理论为基础，选取我国的房地产企业作为研究对象，利用定量分析

为主、定性分析为辅的方法对其进行相关分析，并对凯通房地产企业税收风险水

平采用理论分析和实证研究相结合的方法进行衡量，最后提出相应的管理方法建

议。在构建税收风险管理机制时，应该注意合法性、成本效益及协调性原则，并

以此设计税收风险管理流程及税收风险监控流程。对税收风险管理方案的设计要

求是：管理人员应该大胆设想、小心求证，将现行的法律法规作为依据，企业案

例作为载体，并对各商业模式和交易结构进行定性及定量分析，同时在执行管理

方案的过程中，由于企业面临的环境是动态的，所以风险管理机制必须跟随动态

环境进行必要的调节。最后本文在分析了凯通房地产公司内外部环境及基本涉税

事项之后，提出了分阶段进行的税收风险管理机制，即前期准备阶段、建设过程

中、销售阶段以及持有阶段四方面的税收风险管理机制。

通过本文的研究得出，房地产企业税收风险管理严格意义上是一个系统工程，

且该类税收风险管理要和税收风险管理机制相交融，才能够保证风险管理方案的

切实可行。我们还要知道税收风险管理机制必须贯穿在管理和执行的全过程，才

能保证管理方案的最终成功。最后从税收风险管理视角对房地产企业进行税收风

险管理不仅能帮助公司节税，而且能降低公司的税负风险，继而促进房地产企业

长期稳定的持续发展，以增强企业的核心竞争力。

关键词：税收风险风险管理房地产公司

ABSTRACT

Recent years have witness the fast development of the real estate industry.It has

become the pillar industries in national economy.Since it has strong connections with

other industries,the real estate industry has a huge impact on the development of

national economy.At the same time,the development of the real estate industry will be

impacted by the balancing policies of the macroeconomic cyclical fluctuations by the

government in our country.What impress the whole real estate industry is that the real

estate industry becomes the origin of the "overheating" and become one of the goals of

the national macroeconomic regulation and control in recent years,and thus the real

estate industry has to slow down its pace towards fast development period.It can be

said that the real estate industry is now in a position with problems we face at home and

abroad.Although the central government has introduced a serious of control policies

such as the housing restriction,the price restriction,raising interest rates and raising

reserve requirements on deposits,the effect of the regulation is still not ideal.Under

such circumstances,how to strengthen the ability to reduce the cost and shielding

against risks of the real estate companies has become the focus of the Academics and

real estate.

In this paper ，the needs of rapid expansion of the domestic real estate industry

research on tax risk management,this dissertation is based on the general tax risk

management theory by taking the real estate industry as the study object,the

dissertation mainly focus on the tax risk management of the real estate industry in our

country and then some relevant advices for improvement are made by given priority to

with quantitative analysis and qualitative analysis,correlation analysis method,

adopting the method of combining theoretical analysis and empirical research.When

building tax risk management mechanism,it should be noted legality,cost

effectiveness and coordination principles and risk management processes in order to

design tax and tax risk monitoring processes.The designing of the tax risk management

project requires that all the managerial personnel should stick to the guideline of bold

hypothesis,cautious verification,based on the cases analysis on business and the

existing laws and regulations,and carry out specific qualitative and quantitative

analysis over various business modes and trading structures.At the same time,during

the tax risk management process,each company face a dynamic outside

environment,risk management mechanism must be followed to make the necessary

adjustment dynamic environment.Finally,after the analysis of the real estate company

Kaitong and inside and outside environment and the basic tax-related matters,proposed

tax risk management mechanism carried out in stages,the risk that the tax preparation

stage,construction,sales stage and hold stage four areas management mechanism.

Pass this article comes ，the tax risk management of the real estate industry is a

system engineering.The tax risk management is a financial operation which belongs to

the every link of the operational processes.The tax risk management should adjust to

different links in different ways.With the rapidly changing producing environment of

the real estate environment,the tax risk environment should also be adjusted in time.

The amount of tax varies in different taxing links,thus the corresponding economic

effect has differences.In order to make sure that each tax risk management project is

practical,the tax risk management should be combined with the tax risk management

mechanism in real estatecompanies.Thus only by make sure that the tax risk

management mechanism should run through the whole process,the management

project will succeed.Last but not least,the tax risk management can not only reduce

the tax risk of the real estate companies,but also save the tax cost,thus it promotes a

long-term stable development and increase its core competitiveness.Meanwhile,the

tax risk management activities of the real estate companies should keep consistency

with the macro and micro environment.The tax risk management activities are not

isolated,they should be considered together with macro tax policies,the traits of the

real estate industry,and the specific economic behavior of the tax effect.

Key Words：Tax Risk，Risk Management，Chinese Real Estate

Companies

中文摘要

ABSTRACT

第一章绪论 ......................................................... 1

1.1 研究背景及意义 ............................................... 1

1.1.1 研究背景 ................................................ 1

1.1.2 研究目的及意义 .......................................... 2

1.2 国内外文献综述 ............................................... 4

1.2.1 国外相关文献 ............................................ 4

1.2.2 国内文献综述 ............................................ 6

1.2.3 文献归纳和总结 ......................................... 11

1.3 研究方法和内容 ............................................... 12

1.3.1 研究方法 ............................................... 12

1.3.2 论文内容和结构 ......................................... 12

第二章税收风险与税收风险管理综述 ................................... 15

2.1 企业税收风险的概念和特点 .................................... 15

2.1.1 税收风险概念 ........................................... 15

2.1.2 税收风险特点 ........................................... 15

2.2 税收风险的分类 .............................................. 16

2.2.1 按税收风险性质分类 ..................................... 16

2.2.2 风险的影响程度分类 ..................................... 16

2.2.3 常见税收风险类型 ....................................... 17

2.3 税收风险的产生原因 .......................................... 17

2.3.1 企业的风险意识不强 ..................................... 17

2.3.2 忽视税务筹划的协调性 ................................... 18

2.3.3 筹划方案缺乏灵活性 ..................................... 18

2.3.4 企业的重视程度低，人员专业知识水平低 ................... 18

2.4 税收风险管理 ................................................ 18

2.4.1 税收风险管理概念 ....................................... 18

2.4.2 税收风险管理理论依据 ................................... 19

2.4.3 税收风险管理的基本原则 ................................. 20

2.5 税收风险管理流程设计 ........................................ 21

第三章凯通房地产公司税收风险管理必要性及可行性分析 ................ 23

3.1 房地产公司的业务流程与税收特点 .............................. 23

3.1.1 房地产公司的业务流程 ................................... 23

3.1.2 房地产公司的税收特点 ................................... 24

3.2 房地产公司的主要税种 ........................................ 25

3.2.1 开始规划环节税法种类 ................................... 25

3.2.2 房地产开发阶段的主要税种 ............................... 26

3.2.3 房地产销售阶段的主要税种 ............................... 26

3.2.4 其他税种 ............................................... 27

3.3 房地产公司税收风险类型和原因 ................................ 30

3.3.1 房地产公司税收风险的类型 ............................... 30

3.3.2 房地产企业产生税收风险的原因 ........................... 31

3.4 凯通房地产公司外部环境 ...................................... 33

3.4.1 太原市房地产市场分析 ................................... 33

3.4.2 房地产业的税收征管环境 ................................. 34

3.5 凯通房地产公司内部环境 ...................................... 34

3.5.1 税收风险管理组织建立 ................................... 34

3.5.2 税务部门的工作范围和职责 ............................... 35

3.6 建立凯通房地产公司税收风险管理机制的必要性与可行性 .......... 35

3.6.1 凯通房地产公司税收风险管理的必要性 ..................... 35

3.6.2 凯通房地产公司税收风险管理的可行性 ..................... 36

第四章凯通房地产公司税收风险管理机制的构建 ......................... 38

4.1 凯通房地产公司税收风险识别管理机制设计 ...................... 38

4.1.1 税收风险识别机制设计 ................................... 38

4.1.2 税收风险评估机制设计 ................................... 39

4.1.3 税收风险应对机制设计 ................................... 42

4.2 凯通房地产公司税收风险管理机制设计 .......................... 44

4.3 税收风险信息与沟通机制设计 .................................. 45

4.3.1 税收风险信息机制设计 ................................... 46

4.3.2 税收风险沟通机制设计 ................................... 47

4.4 税收风险监控机制设计 ........................................ 49

4.4.1 税收风险监控流程 ....................................... 49

4.4.2 税收风险监控评的价机制 ................................. 49

第五章凯通房地产公司税收风险管理战略 ............................... 53

5.1 凯通房地产公司经营概况 ...................................... 53

5.2 凯通房地产公司主要涉税事项 .................................. 53

5.3 凯通房地产公司税收风险管理目标与管理方式 .................... 53

5.4 凯通房地产公司税收风险管理 .................................. 53

5.4.1 前期准备阶段的税收风险管理 ............................. 53

5.4.2 公司税收风险管理在建设方面 ............................. 56

5.4.3 销售阶段的税收风险管理 ................................. 58

5.4.4 持有阶段的税收风险管理 ................................. 58

5.5 凯通房地产公司税收风险管理战略评价 .......................... 59

第六章结论与展望 ................................................... 60

6.1 总结 ........................................................ 60

6.2 展望 ........................................................ 60

参考文献 ............................................................ 62

附录 ............................................................... 65

在读期间公开发表的论文和承担科研项目及取得成果 ...................... 69

致谢 .............................................................. 70

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摘要：

摘要近年来房地产行业发展迅猛，已成为了我国国民经济的支柱产业，其关联度高，带动性强，对国民经济发展有着巨大的影响。与此同时，房地产业的发展必然会受到国家宏观经济周期性调控的影响。令业界感受颇深的是，房地产业成为“经济过热”的源头而成为近几年国家宏观调控的目标之一，房地产业发展迅速的脚步因此逐渐放缓，可以说正处在内忧外患的境地。虽然中央政府连续出台多项调控措施，如限价令、限购令、提高存款准备金率及加息等，但这些调控措施的效果却不是很理想。在这种情况下，如何增强房地产公司自身的降低成本能力和抗风险能力，已经成为学界和房地产界关注的话题。本文针对国内房地产行业快速膨胀对税收风险管理的研究需要，以企业...

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