摘 要
近年来，房地产行业已成为我国税收的重要来源，与此同时，该行业税收的征管矛盾也比较突出，偷逃税现象比较严重。究其原因主要有法律漏洞、征管漏洞、纳税人主观刻意等方面。文章以税务稽查相关理论为指导，结合房地产行业税收特点，采用实地调研方法，将 XY 房地产开发公司税务稽查案例引入进行讨论，总结了房地产开发业较常见的涉税违法手段以及对该行业进行税务稽查的方法和切入点。针对目前我国税务稽查工作重检查轻选案、检查思路单一的问题，文章以信息化稽查方式为思路，按照税务稽查实施程序的顺序将 XY 房地产开发公司税务稽查案例进行阐释，强调了选案环节及案头工作的重要性，最终就房地产开发业税务稽查工作得出结论，希望对税务机关日后开展相关稽查工作给予一定参考。
文章首先阐述了写作的背景、目的和意义，然后概括地介绍了房地产开发业税务稽查研究的理论基础。在此基础上从房地产开发业纳税环节及涉及税种、经营特点及会计核算特点几个方面介绍了房地产开发业涉税现状，通过上述分析，总结了房地产开发业税务违规行为的主要表现，分析了对房地产开发业税务稽查工作的重点及检查方法。接下来结合XY 房地产开发公司实际稽查案例，从选案、检查、审理、执行四个环节展开论述，阐释了对该行业税务稽查工作的具体操作方法及操作流程。对案例中涉及的具体税收违法行为的检查过程进行剖析，结合实际总结了经验，并得出研究结论。
关键字：税务稽查，房地产，信息化稽查，偷逃税，税收征管
Abstract
In recent years, the real estate industry has become an important source of tax in our country,at the same time, the industry's tax collection and administration are more likely contradiction,evasion phenomenon is more serious. The main reason is that legal loophole, collection andmanagement loopholes, taxpayers' subjective deliberate, etc. Based on tax inspection relatedtheory as the instruction, combining with the characteristics of real estate tax and the on-the-spotinvestigation method, introducing XY real estate enterprise tax auditing case discussion,summarizes the real estate development industry is one of the more common tax-related meansand method for tax inspection for the industry and the starting point. In view of the present ourcountry tax inspection work light weight check, check the way of thinking used single problem,based on the idea of information inspection way, according to the order of the tax auditimplementation program illustrates the real estate enterprise tax auditing case x, y, emphasizedthe importance of links and desk work used, finally gives Suggestions for the industry toimplement tax auditing work, hope for tax authorities to carry out the relevant audit work in thefuture will give a certain reference value.
This paper expounds the writing background, purpose and significance of; And then tooutline the essential theoretical foundation of the real estate development industry tax inspection;On this basis, from real estate development industry tax link and involving tax, management andaccounting aspects introduce the situation of real estate development industry regulations;Through the above analysis, the main performance of the real estate development industry taxviolations are summarized, analyzed the real estate development industry have been the focus ofthe tax audit and inspection methods; Then combined with the actual inspection XY real estatedevelopment company case, four stages from used, inspection, trial execution, explains to theindustry specific operation method, operation process in the work of tax inspection. In casesinvolving the specific tax illegal inspection process to carry on the analysis, summarizes theexperience, put forward the audit recommendations.
Key words: tax inspection, real estate, information auditing, tax evasion, tax collection andadministration
目 录
摘 要…… I
Abstract …… II
第一章 引言…… 1
1.1 研究背景……1
1.2 研究的目的和意义……1
1.2.1 研究目的…… 1
1.2.2 研究意义…… 1
1.3 国内外研究现状……2
1.3.1 国外研究现状…… 2
1.3.2 国内研究现状…… 3
1.4 研究的主要内容和方法……4
1.4.1 研究的主要内容…… 4
1.4.2 研究的主要方法…… 5
第二章 相关研究基础…… 7
2.1 税务稽查概述……7
2.1.1 税务稽查的概念…… 7
2.1.2 税务稽查程序…… 7
2.1.3 税务稽查方法概述…… 9
2.2 税收遵从理论……10
2.3 纳税风险理论……10
第三章 房地产开发业涉税现状……11
3.1 房地产开发业涉及的税种及纳税环节……11
3.1.1 房地产开发业涉及的税种……11
3.1.2 房地产开发业涉及的纳税环节……11
3.2 房地产开发业涉税特点……12
3.2.1 房地产开发业会计核算涉税特点……12
3.2.2 房地产开发业生产经营涉税特点……12
第四章 房地产开发业税务稽查重点与方法……15
4.1 房地产开发业税务违规的主要表现……15
4.2 房地产开发业税务稽查重点……15
4.3 房地产开发业税务稽查方法……16
4.3.1 房地产开发业税务稽查思路……16
4.3.2 房地产开发业信息化稽查方法……17
第五章 XY 房地产开发公司税务稽查案例分析 ……19
5.1 税务稽查选案环节的目标的确定……19
5.1.1 XY 公司基本情况 ……19
5.1.2 XY 公司稽查对象的确定 ……19
5.2 税务稽查检查环节的检查重点与稽查方法应用……20
5.2.1 运用信息稽查方法做查前预案……20
5.2.2 稽查方法在检查过程中的具体应用……23
5.2.3 检查过程中证据资料的重要性……29
5.3 XY 公司税务稽查后期工作侧重点……29
5.3.1 审理过程重点环节分析 ……29
5.3.2 执行环节侧重点 ……31
5.4 经验与启示……31
5.4.1 XY 公司税务稽查案例总结 ……31
5.4.2 XY 公司案例对税务稽查工作的启示……32
第六章 结论……35
参考文献……37
致 谢……39
