摘 要

房地产行业向来与民生息息相关，是我国传统的支柱行业，以及税收的重要来源。随着经济的蓬勃发展、科技日新月异和时代的变化，与房地产有关的税收改革，一直在不断地进行。在新时代智慧税务大背景下，对房地产行业产生了深远的影响，但由于房地产投资大、周期长、环节多、涉及税种类型多、成本核算复杂等特点，给税务机关涉税管理增加难度，如何防控房地产行业税收风险，加强相关行业和房地产行业迅速发展是当前需要探讨的问题。本文立足于税务机关，以税务机关对防控房地产税收风险为切入点，通过文献分析、案例分析等分析方法，将房地产业涉及的主要税种，如增值税、土地增值税和企业所得税进行风险研究，并提出相应的风险预防控制措施，对现实意义重大。

关键字：智慧税务，税收风险，防控对策

Abstract

The real estate industry has always been closely related to people's livelihood.It is a traditional pillar industry in China and an important source of tax revenue.With the vigorous development of economy,the rapid development of science and technology and the changes of The Times, the tax reform related to real estate has been carried out continuously.Under the background of smart tax in the new era,it has had a profound impact on the real estate industry. However, due to the characteristics of large real estate investment,long cycle, many links, many types of taxes involved,and complex cost accounting, it is more difficult for tax authorities to manage the tax-related issues. How to prevent and control tax risks in the real estate industry.To better promote the rapid development of related industries and real estate industry is an urgent issue to explore.Based on the tax authority to tax authorities for risk prevention and control of real estate tax as the breakthrough point, through literature analysis,case analysis and other analysis methods,the real estate industry value added tax,enterprise income tax, land value-added tax and other main tax risk research, and proposes the corresponding risk control measures, has important practical significance.

Keywords: Wisdom tax, Tax risk,The prevention and control countermeasures

 

目录

1 绪 论 1

1.1研究背景 1

1.2研究意义 1

1.3研究现状 2

1.4研究方法 3

1.5研究内容 3

1.6创新点 3

2 房地产业税收风险理论基础 4

2.1房地产业概念及特点 4

2.2税收风险概念及特征 5

2.3房地产业税收风险管理的必要性 6

3 房地产业税收风险分析 6

3.1整体风险分析 6

3.2房地产业增值税风险 7

3.3房地产企业所得税风险 8

3.4房地产业土地增值税风险 10

4 房地产业主要风险防控对策 10

4.1全面推进税收征管数字化升级 10

4.2优化税收风险管理环境 11

4.3建立健全税务风险识别系统 11

4.4加强税务机关和企业信息交流 12

4.5加大执法力度并增强税务机关威慑力 12

结 束 语 13

参考文献 14

致 谢 15