目 录摘 要............................................................................................................IAbstract.............................................................................................................II引 言...........................................................................................................11 企业所得税的风险分析及概述....................................................................31.1 企业所得税基本概述.........................................................................31.2 企业所得税纳税风险.........................................................................31.3 企业所得税风险防范措施.................................................................32 佳兆业地产（沈阳）有限公司企业所得税基本情况及纳税流程............52.1 佳兆业地产（沈阳）有限公司企业所得税现状对比分析.............52.2 佳兆业地产（沈阳）有限公司企业所得税纳税流程.....................63 佳兆业地产（沈阳）有限公司企业所得税风险分析................................73.1 纳税风险意识薄弱.............................................................................73.2 房地产企业产生纳税义务与会计核算不在同一时点.....................73.3 房地产企业收入和成本在确认时间上不相符.................................73.4 房地产企业所得税纳税筹划不足.....................................................84 佳兆业地产（沈阳）有限公司企业所得税风险防范措施........................94.1 强化企业所得税纳税筹划的风险意识.............................................94.2 通过“递延税款”科目进行调整.....................................................94.3 企业完善成本项目报备体系.............................................................94.4 加强房地产企业所得税纳税筹划的合理性...................................10结 论.........................................................................................................12参考文献.......................................................................................................
