税务管理专业 关于建筑业税收风险防范的思考—以中国建筑股份有限公司为例

关于建筑业税收风险防范的思考——以中国建筑股份有限公司为例摘 要建筑业作为我国的支柱性产业，具有工程量大、工程周期长、非精细化管理、税收种类繁杂等特点，与其他行业相比具有很强的特殊性。此外，建筑公司在竞争激烈的经济环境和变化较快的税收政策下，由于其他因素的综合影响，其成本日益增加，甚至可能由于缺乏对税收政策的及时了解而导致违法违规行为的出现从而引发了更多的税收风险。因而防控建筑业的涉税风险是势在必行的。本文首先对税务风险的概念及其成因进行简单介绍，其次对我国建筑公司的特点及其涉税风险的类型进行阐述和分析，同时选择中国建筑公司作为数据整理和研究的对象。本文通过对该建筑公司主要业务的税务风险及其成因进行剖析，提出了降低公司涉税风险的方法，包括加强政策理解与信息交流、强化税务风险防控意识、提高税务管理人员的业务水平、加强对公司主要税种的管理和成立专门的税务风险管理部门等，处理其潜在或已经存在的税收问题，进而从整体角度对中国建筑公司税务风险的防范问题提供有效建议。关键词：中国建筑公司；税收风险；税收政策1Thinking on Tax Risk Prevention in Construction Industry——Take China Construction Company Limited as an exampleAbstractAs a pillar industry in China, the construction industry has the characteristics of large project volume, long project cycle, non-refined management, tax types are complicated, and so on, and has strong special characteristics compared with other industries. In addition, construction companies are increasingly costly in a competitive economic environment and fast-changing tax policies due to a combination of other factors, and may even incur violations due to a lack of timely understanding of tax policies, which raises additional tax risks. It is therefore imperative to prevent and control tax-related risks in the construction industry.This paper firstly introduces the concept of tax risk and its causes, and secondly elaborates and analyzes the characteristics of Chinese construction companies and the types of tax-related...