房地产行业风险管理模型第一部分房地产行业介绍......................................................................................3第二部分房地产行业主要税收风险领域...............................................................9第三部分风险识别模型........................................................................................143.2.1定量分析法............................................................................................................14指标1：建筑安装工程费单位成本差异率..........................................................................14指标2：前期工程费单位成本差异率..................................................................................16指标3：基础设施费单位成本差异率..................................................................................18指标4：公共配套设施费单位成本差异率..........................................................................19指标5：绿化费单位成本差异率..........................................................................................21指标6：间接费用中工资及福利费差异率..........................................................................22指标32：连续亏损年限........................................................................................................243.2.2财务指标法............................................................................................................25指标7：销售毛利率差异：..................................................................................................25指标10：净资产收益率........................................................................................................26指标11：营业税申报差异率................................................................................................28指标16：营业收入所得税负担率差异................................................................................29指标20：所得税贡献率........................................................................................................31指标21：其他应付款变动率................................................................................................32指标31：企业所得税预缴税款率..............................................................