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随着社会经济的发展,税收已渗透到社会生产经营活动的各个方面,对企业的影响越来越重要。公众普遍认为房地产企业是涉税风险很高的行业,偷税漏税现象十分严重,并且房地产企业投资额巨大,涉及的税种多,税收在总投资额中所占的比例又很大,所以,房地产企业在建立一套完整的内控体系的同时建立一套适合本行业的税务内控体系将会起到十分重要的作用。本文结合房地产企业的行业和税务特点和内控体系中的涉税流程、风险控制点、审批权限等内容探索构建适合房地产企业的税务内控体系的意义和构建方法。
With the development of society and economy, tax revenue has infiltrated all aspects of social production and business activities, and the impact on the enterprises has become more and more important. The public generally believe that the real estate business is a high tax-related industries, the phenomenon of tax evasion is very serious, and the huge amount of real estate investment, involving many taxes, tax revenue in the total investment in a large proportion, so the real estate business In the establishment of a complete set of internal control system at the same time establish a set of tax control system for the industry will play a very important role. This article explores the meaning and construction method of building a taxation internal control system suitable for real estate enterprises according to the industry and tax features of the real estate enterprises and the tax-related procedures, risk control points and the authority of examination and approval in the internal control system.