目录摘要Abstract.…引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3.1纳税风险意识薄弱…3.2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4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13致15沈阳城市学院毕业设计（论文）摘要近几年来，随着中国市场经济的不断发展，各大城市加快了建设的步伐，房地产企业成为重要产业之一，房价的快速增长加大了房地产企业利润空间，从而为国家的税收做出重大贡献。企业所得税作为房地产企业所承担的主要税负之一，企业所得税所承担的税负轻重成为房地产企业关心的重点。由于房地产经营具有特殊性，复杂性、多样性等特点，决定着房地产企业生产经营以及开发活动不同于其他一般企业。房地产企业承担着重大的税负压力，相对于一般企业房地产企业涉税面广。企业所得税是房地产企业高税费用之一，如何能够更好地降低房地产企业所得税风险是摆在企业的一项重要课题。本文以佳兆业地产（沈阳）有限公司为例，对该公司进行了实质性审核调查，结合以前年度数据及财务报告对企业所得税做出合理分析，具体问题从以下几个方面进行分析：企业的收入与成本在确认时间上不相符、企业与税务机关沟通难以及对企业所得税进行科学的纳税分析。最后根据所存在的问题给出适当性的建议，为企业合理避税，提高企业筹划能力，增强企业财务人员的合理节税意识，使企业利益最大化。关键词：房地产企业：企业所得税：纳税筹划：收入；成本沈阳城市学院毕业设计（论文）AbstractIn recent years,with the continuous development of China's market economy,major cities have accelerated the pace of construction.Real estate enterprises havebecome one of the important industries.The rapid growth of house prices hasincreased the profit space of real estate enterprises,thus making a significantcontribution to the national tax.Corporate income tax is one of the main tax burdenof real estate enterprises.The degree of corporate income tax burden becomes thefocus of real estate enterprises.Because of the particularity,complexity anddiversity of real estate management,the production and development activities ofreal estate enterprises are different from those of other general enterprises.Realestate enterprises bear great tax burden pressure,compared with general enterprises,real estate enterprises have a wide range of tax.Enterprise income tax is one of thehigh tax expenses of real estate enterprises.How to reduce the risk of real estateenterprise income tax is an important issue for enterprises.Taking Kaisa Real Estate (Shenyang)Co.,Ltd.as an example,this papermakes a substantial audit and investigation of the company,and makes areasonable analysis of the corporate income tax based on the previous annual dataand financial reports.The specific problems are analyzed from the followingaspects:the income and cost of the enterprise are inconsistent in the confirmationtime,the communication between the enterprise and the tax authorities is difficult,and the corporate income tax is scientific Tax analysis.Finally,according to theexisting problems,the paper gives the appropriate suggestions for the enterprises toavoid tax reasonably,improve the planning ability of enterprises,enhance thereasonable tax saving consciousness of the financial staff of enterprises,andmaximize the interests of enterprises.Keywords:Real estate enterprises;Enterprise income tax;Tax planning;Income;Cost