房地產(chǎn)開發(fā)企業(yè)稅務(wù)稽查研究——以尋甸縣國(guó)家稅務(wù)局為例.pdf

1、學(xué)位論文原創(chuàng)性申明聲明：本人所呈交的學(xué)位論文，是本人在導(dǎo)師的指導(dǎo)下，獨(dú)立進(jìn)行研究工作所取得的成果。盡我所知，除文中已經(jīng)注明引用的內(nèi)容外，本論文不含任何其他個(gè)人或集體己經(jīng)發(fā)表或撰寫過(guò)的作品成果。對(duì)本文的研究做出重要貢獻(xiàn)的個(gè)人和集體，均已在文中以明確方式標(biāo)明。本人完全意識(shí)到本聲明的法律后果由本人承擔(dān)。論文作者簽名：罐拽璽日期必，多年償月三日《學(xué)位論文版權(quán)使用授權(quán)書本人完全了解云南財(cái)經(jīng)大學(xué)有關(guān)保留、使用學(xué)位論文的規(guī)定，即：學(xué)校有權(quán)保留并向國(guó)家

2、有關(guān)部門或機(jī)構(gòu)送交論文和論文電子版，允許學(xué)位論文被查閱或借閱；學(xué)校可以公布學(xué)位論文的全部或部分內(nèi)容，可以采用影印、縮印或其他復(fù)制手段保存、匯編、發(fā)表學(xué)位論文；授權(quán)學(xué)校將學(xué)位論文的全文或部分內(nèi)容編入、提供有關(guān)數(shù)據(jù)庫(kù)進(jìn)行檢索。(保留的學(xué)位論文在解密后遵循此規(guī)定)論文作者簽名埒從璽日期：應(yīng)口，彳年是月1日導(dǎo)師簽名：日期：劫l；年眨月2日ABSTRACTInrecentyears，therealestateindustryhasbecomean

3、importantsourceoftaxinourcountryatthesametime，theindustrystaxcollectionandadministrationaremorelikelycontradiction，evasionphenomenonismoreseriousThemainreasonisthatlegalloopholecollectionandmanagementloopholes，taxpayers’

4、subjectivedeliberate，etcBasedontaxinspectionrelatedtheoryastheinstruction，combiningwiththecharacteristicsofrealestatetaxandtheon—thespotinvestigationmethod，introducingArealestateenterprisetaxauditingcasediscussion，summar

5、izestherealestatedevelopmentindustryisoneofthemorecommontaxrelatedmeansandmethodfortaxinspectionfortheindustryandthestartingpointInviewofthepresentourcountrytaxinspectionworklightweightcheck，checkthewayofthinkingusedsing

6、leproblem，basedontheideaofinformationinspectionwayaccordingtotheorderofthetaxauditimplementationprogramillustratestherealestateenterprisetaxauditingcasex，y，emphasizedtheimportanceoflinksanddeskworkused，finallygivesSugges

7、tionsfortheindustrytoimplementtaxauditingwork，hopefortaxauthoritiestoealTyouttherelevantauditworkinthefuturewillgiveacertainreferencevalueThispaperexpoundsthewritingbackground，purposeandsignificanceof；Andthentooutlinethe

8、essentialtheoreticalfoundationoftherealestatedevelopmentindustrytaxinspection；Onthisbasis，fromrealestatedevelopmentindustrytaxlinkandinvolvingtax，managementandaccountingaspectsintroducethesituationofrealestatedevelopment

9、industryregulations；Throughtheaboveanalysis，themainperformanceoftherealestatedevelopmentindustrytaxviolationsaresummarized，analyzedtherealestatedevelopmentindustryhavebeenthefocusofthetaxauditandinspectionmethods；Thencom

10、binedwiththeactualinspectionArealestatedevelopmentcompanycase，fourstagesfromused，inspection，trialexecution，explainstotheindustryspecificoperationmethod，operationprocessintheworkoftaxinspectionIncasesinvolvingthespecifict