金税三期背景下B房地产公司纳税风险管理研究.docVIP

PAGE PAGE I 金税三期背景下B房地产公司 纳税风险管理研究 摘 要 随着时代的发展房地产行业前景也是相当可观，房地产行业普遍收入颇丰。风险与收入并驾齐驱。房地产公司在获得高利润的同时必须承担更高的风险（包括纳税风险）。金税三期系统实施后，房地产企业与税收相关活动的不确定性增加，纳税风险进一步增加。迫切需要加强纳税风险管理。在黄金税第三阶段的背景下，B房地产公司的纳税风险管理研究的目的是分析B房地产公司的纳税风险及其管理状况，通过比对查阅的文献资料，以及运用自己所学过的知识，再根据不同行业资深的特点探究房地产行业的纳税风险管理问题，并提出一些适当的建议以及我自身观点出发的问题解决办法。 本文通过案例研究的方法，以B房地产公司为例，以金税三期为背景，分析了纳税风险点及其成因，并将理论研究应用于实践。从理论到实践，坚持以问题为导向的方法。在探究B房地产公司的纳税风险管理过程中，以问题为导向，思考问题解决的方法并期望获得最优方案。 本文从新的角度研究纳税风险管理。由远及近有关纳税风险管理的研究已经有不少前辈投石问路。金税三期系统全面启动后，税收环境发生了很大变化，企业面临的纳税风险也发生了变化。企业管理纳税风险的方法和方法也需要相应调整。传统研究的结果进入了新的领域。希望本篇的研究对房地产的纳税风险管理能力有所裨益，使其在遵守法规的大前提下尽最大努力减少或消除纳税风险，增强市场竞争力，使自身利益最大化。符合国家税收法律法规。实现企业的可持续发展。同时也希望经过对B房地产公司纳税风险管理的研究之后，可以为同行业的其他公司依据自身企业特点的纳税风险管理问题有所启发。 关键词： 金税三期； 房地产企业；纳税风险 ABSTRACT In recent years, the real estate industry has boomed and real estate companies have made a lot of money. Risk and income go hand in hand. Real estate companies must bear higher risks (including tax risks) while obtaining high profits. The uncertainty of tax-related activities of real estate companies has increased, and their tax risks have further increased. The purpose of studying the tax risk management of B real estate company in the context of the third stage of gold tax is to analyze the tax risk of B real estate company and its management status, and use it according to the characteristics of the industry. Combined with its own knowledge, further explore the problems and causes in its tax risk management, and propose targeted solutions. In the process of writing this article, I consulted a large number of related documents, including doctoral dissertations, journals, monographs, etc. And conducted in-depth research and understanding of tax risk, risk management, tax risk management and other related theories. With the third stage of gold taxation as the background, the tax risk points and their causes were analyzed, and the current tax situation and main problems were further analyzed. This article studies tax risk management from a new perspe