房地产开发企业税收筹划风险防范与控制

1、 财会金融 万 莎 房地产开发企业税收筹划风险防范与控制 第9卷 第6期 6 郭月梅,杨丹,郭成程.房地产开发企业税收筹划的案例分析J.财政监督,2009,(11： 37. 中国财政经济出版社,2009. 7 赵迎春,王淑贞,罗秦.中国涉税风险问题研究M.北京： 8 尹淑平.借鉴 COSO 风险管理理论提高我国税收遵从风险管理水平J.税务研究,200,8(12:71. 9 桂高平.税收筹划的风险及其控制J.审计与理财.2007,(1:40-41. “The Role of Compensation-Based Incentives” ，THE ACCOUNTING REVIEW （March

2、2003 ） ， 10 John D.phillips， p847-874. The Tax Planning Risk and Its Prevention and Control Of Real Estate Development Enterprise WAN Sha （Zhongnan University of Economics and Law, Hubei 430074 ） Abstract：In recent years， the house prices soared. In order to control the prices， the government issued

3、 a se ries of tax laws and regulations and other relevant policies， the introduction of property tax is also ready to come out. In the new situation， how to control the risk of the tax planning， which is resulted by the mistakes or failure of tax planning， is an important issue that executives and a

4、ccounting personnel of the property develop ment enterprise must face. The article analyzed the risks of property development enterprise tax planning from four respects， and enumerated several failure cases about tax planning. On the basis the article put forward some specific risk prevention measures. So the article has very important significance for the tax planning car ries out by the property development enterprise. Key wor