I 摘要 在发达国家税务风险管理已经成为企业风险管理的重要内容，但是在我国税务风 险一直未受到应有重视，这一现象与我国法治环境不健全、税收事业发展处于初级阶 段、税收征收刚性不足有着密切关系。十八大以来，“营改增”、金税三期（大数据 管税）、国地税合并、个税改革、社保划转税务征收等重大改革措施陆续实施，我国 税收体制机制正在经历重大变革，税收征管向现代化、信息化、专业化迈进，税务风 险问题在这一背景下进一步突显。 XHZY 公司是特大型医药制造企业，是沪港两地上市企业，拥有较高的管理水平 和较强的风险控制能力，但是税务风险管理工作一直未受到管理层应有的重视。近年 来，医药行业监管和税收政策都发生了巨大变化，对行业原有业态造成了巨大冲击， 税务风险正在迅速积累，提高税务风险管理能力已经刻不容缓。 税务风险评估既要精通税收政策，又要熟知行业特点和企业状况，是税务风险管 理中的重点和难点。本文以《企业风险管理—与战略和业绩的整合》《大企业税务风 险管理指引》等为依据，以认识、识别、评估、应对税务风险为线索，利用税务风险 安全检查表和税务风险通用识别指标，分别从定性和定量角度识别了税务风险，确定 了税务风险评估所需指标，利用层次分析法构建了税务风险评估体系，按照风险发生 概率和影响程度进行打分，XHZY 公司税务风险总分 71.75 分，属于高风险的范围， 对此提出了将税务风险纳入公司全面风险管理、应对好税收政策和行业政策调整、完 善税务风险评估体系等建议，提升了 XHZY 公司税务风险评估能力和管理水平。 本文对税务风险识别评估立足医药行业和税收政策的现状，引用了大量税务部门 医药行业检查的案例。本文构建的税务风险评估模型对其他医药制造企业也具有很强 的借鉴意义。 关键词，税务风险；税务风险管理；税务风险识别；税务风险评估山东理工大学硕士学位论文 ABSTRACT II ABSTRACT In developed countries, tax risk management has become an important part of enterprise risk management. However, in China, tax risk has not received due attention. This phenomenon is closely related to the current situation of China's tax industry which is in the primary stage of development, with the law environment imperfect and the tax collection not rigid enough. Ever since the 18 th CPC National Congress, a series of major reform measures have been carried out, including the replacement of business tax by value added tax, Gold tax Phase III (tax management by using large data), the land tax merger, the individual tax reform, and the social security transfer tax collection. Major changes are taking place in the mechanisms of Chinese tax system. Tax administration has been developing towards modernization, informatization, and professionalization. Tax risk is further highlighted under this circumstance. XHZY company is a super-large pharmaceutical manufacturing enterprise with high level of management and strong risk control capability which is listed in both Shanghai and Hong Kong. However, members of its administration have never paid due attention to the tax risk management of the company. Recently, there have been major changes in the regulatory and tax policies of the pharmaceutical industry, causing great impact on the original state of the pharmaceutical industry and rapidly accumulating tax risks. Therefore, it is of great urgency to improve the tax risk management ability of the company. The emphasis and difficulty of tax risk management is the tax risk assessment, requiring the proficiency in tax policy, industry characteristics and the status of enterprises. Based on enterprise risk management -- integration with strategy and performance and guidance on tax risk management of large enterprises, to recognize, identify, evaluate, and respond to the tax risk, using the tax risk safety checklist and tax risk general identification index, respectively from the perspective of qualitative and quantitative identification of tax risk, determine the tax risk assessment indicators, using the analytic hierarchy process (ahp) to construct the tax risk assessment system, carried out in accordance with the degree of risk probability and impact, XHZY company tax risk score of 71.75 points, belongs to the scope of high risk,In this regard, Suggestions were put forward to include tax risk into the company's overall risk management, cope with tax policy and industry policy adjustment, improve the tax risk assessment system, and improve the tax risk assessment ability and management level of XHZY company. The strategies of tax risk identification and assessment in this thesis are based on current status of the pharmaceutical industry and tax policies, with massive cases of medical industry inspection by tax department. The tax risk assessment model established in this thesis can be good reference to other pharmaceutical manufacturing enterprises. Key words: Tax Risk; Tax Risk Management; Tax Risk Identification; Tax Risk Assessment山东理工大学硕士学位论文 目录 III 目 录 摘要................................................................................................................................ I ABSTRACT..........................................................................................................................II 目 录..............................................................................................................................III 第一章 引 言..............................................................................................................1 1.1 选题背景和意义.....................................................................................................1 1.1.1 选题背景........................................................................................................1 1.1.2 选题意义........................................................................................................1 1.2 国内外文献综述.....................................................................................................2 1.2.1 国外文献综述................................................................................................2 1.2.2 国内文献综述................................................................................................3 1.2.3 文献评述........................................................................................................5 1.3 研究内容和方法.....................................................................................................5 1.3.1 研究内容........................................................................................................5 1.3.2 研究方法........................................................................................................6 第二章 税务风险评估理论基础........................................................................................7 2.1 税务风险的概念和分类.........................................................................................7 2.1.1 税务风险的概念............................................................................................7 2.1.2 税务风险的分类............................................................................................7 2.2 税务风险管理相关理论.........................................................................................8 2.2.1 风险管理理论概要.........................................................................................8 2.2.2 税务风险管理框架........................................................................................9 2.2.3 税务风险评估的主要内容..........................................................................11 2.2.4 税务风险评估的步骤..................................................................................11 第三章 XHZY 公司简介及纳税情况分析....................................................................12 3.1 行业特点及公司情况...........................................................................................12 3.1.1 医药行业特点..............................................................................................12 3.1.2 XHZY 公司基本情况.....................................................................................12 3.2 XHZY 公司纳税情况..............................................................................................14 3.2.1 XHZY 公司缴纳的主要税