CAJ | 학술논문

近年来,随着我国房价持续上涨,房地产调控政策不断出台,房地产企业业绩出现大幅波动.为了降低税收成本,纳税筹划越来越受到企业的重视.然而,它在给企业带来经济利益的同时,也蕴藏着巨大风险.房地产企业如果不正视这种风险,不但不能减轻纳税负担,还会面临税务机关的处罚而导致经济和声誉损失,影响企业长远发展.因此,企业只有采取措施积极应对,才能在有效规避风险的同时,实现纳税筹划的预期目标.本文首先探讨了房地产企业税收筹划风险的涵义,然后以房地产企业纳税筹划风险的表现形式为切入点,深入探寻了风险防范的方法.
근년래,수착아국방개지속상창,방지산조공정책불단출태,방지산기업업적출현대폭파동.위료강저세수성본,납세주화월래월수도기업적중시.연이,타재급기업대래경제이익적동시,야온장착거대풍험.방지산기업여과불정시저충풍험,불단불능감경납세부담,환회면림세무궤관적처벌이도치경제화성예손실,영향기업장원발전.인차,기업지유채취조시적겁응대,재능재유효규피풍험적동시,실현납세주화적예기목표.본문수선탐토료방지산기업세수주화풍험적함의,연후이방지산기업납세주화풍험적표현형식위절입점,심입탐심료풍험방범적방법.
In recent years,as house prices continued to rise in China,the state of real estate macro-control policies introduced,the real estate enterprises performance fluctuate significantly.In order to reduce the tax cost,enterprises do more and more importance to tax planning.However,there is a great risk at the same time when it brings economic benefits to enterprises if real estate enterprises do not face this risk,not only fail to reduce the tax burden,but also will face the punishment from tax authorities and lead to the loss of economy and reputation,affect the long-term development of enterprise.Therefore,the enterprises should only take active measures to respond in order to effectively avoid risks to achieve the expected goal of tax planning.In this paper first discusses the meaning of the real estate enterprises tax planning risk firstly,then as the real estate enterprises tax planning risk as an entry point to explore in depth the risk prevention.