近年来，国家税收体制改革逐步推进，国税地税机构合并以及信息化手段的 运用，使税收征管水平不断提升。同时，为进一步减轻企业负担，激发市场活力， 国家大力推行减税降费，鼓励高新技术企业创新和发展。AT公司是国内第一家 在主板上市的体外诊断生产企业，全面系统地加强税务风险管控，是企业面临的 重要问题之一，选取AT公司开展税务风险分析并提出防范优化策略，对体外诊 断行业（IVD）企业具有普遍参考和借鉴意义。 AT公司作为一家生物医药制造公司，同时也是国家重点支持的高新技术企 业。该公司既有传统制造业企业的完整的业务链条，又具有新兴技术行业企业重 研发重技术的特点，生产经营各个环节的管理都影响着企业的纳税情况。以企业 主要税种为立足点，着重分析增值税和企业所得税管理风险，抓住税种的主要方 面和关键环节，在增值税风险分析上，以进项税额、销项税额及抵扣凭证的管理 为切入点；在企业所得税风险分析上，以应税收入、税前列支和扣除项目以及税 收优惠的享受情况为路径，追溯至企业采购、研发、生产、销售等相关业务流程， 识别企业存在的税务风险和经营管理上的不足。同时兼顾企业经济活动和持有 资产等行为涉及的相关税种，提出企业涉税事项中需关注的潜在的风险。针对识 别出的风险提出具有可操作性的管控措施，进一步优化企业采购和销售模式，规 范生产成本及费用核算，充分享受税收优惠政策，完善保障风险管控措施落实的 制度机制，期望帮助企业构建全面的税务风险防范体系，提高企业综合实力和核 心竞争力。 通过对AT公司的研究分析，找出其在税务管理上的风险，预期达到帮助AT 公司识别并规避生产经营中存在的纳税风险点，并根据公司发展情况和税收政 策不断优化企业税务风险管理方案，并希望给同行业的其他公司以及生产经营 流程类似的企业提供税务风险管控的建议和参考。 关键词：税务风险；高新技术企业；生产制造企业 II Abstract In recent years, the reform of the national tax system has been gradually promoted. The combination of state tax and local tax institutions and the use of information technology have made the level of tax collection and management continuously improved. At the same time, in order to further reduce the burden of enterprises and stimulate market vitality, the state vigorously promotes tax reduction and fee reduction, and encourages innovation and development of high-tech enterprises. At company is the first in vitro diagnostic manufacturer listed on the main board in China. Comprehensively and systematically strengthening tax risk management and control is one of the important problems faced by the enterprise. Selecting at company to carry out tax risk analysis and put forward preventive and optimization strategies has universal reference and reference significance for IVD enterprises. As a biomedical manufacturing company, at company is also a high-tech enterprise supported by the state. The company not only has a complete business chain of traditional manufacturing enterprises, but also has the characteristics of R & D and technology in emerging technology industries. The management of each link of production and operation affects the tax situation of enterprises. Based on the main taxes of enterprises, this paper focuses on the analysis of the management risks of value-added tax and enterprise income tax, seizing the main aspects and key links of taxes, taking the management of input tax, output tax and deduction voucher as the starting point in the analysis of value-added tax risks, taking the taxable income, pre tax expenditure and deduction items as well as the enjoyment of tax preferences in the analysis of enterprise income tax risks For the path, it traces back to the relevant business processes of enterprise procurement, R & D, production, sales, etc., and identifies the existing tax risks and operational management deficiencies of the enterprise. At the same time, taking into account the relevant taxes involved in the economic activities and holding assets of enterprises, the paper puts forward the potential risks that should be paid attention to in the tax related matters of enterprises. In view of the identified risks, the paper puts forward operational control measures, further optimizes the enterprise procurement and sales mode, standardizes the III production cost and expense accounting, fully enjoys the preferential tax policies, improves the system and mechanism to ensure the implementation of risk control measures, and expects to help enterprises build a comprehensive tax risk prevention system and improve their comprehensive strength and core competitiveness. Through the research and analysis of at company, find out its risk in tax management, expect to help at company identify and avoid the tax risk points in production and operation, and optimize the enterprise tax risk management plan according to the company's development and tax policy, and hope to provide the construction of tax risk management and control for other companies in the same industry and enterprises with similar production and operation process Discussion and reference. Key words: tax risk; high tech enterprises; manufacturing enterprise IV 目录 第一章 绪论 ............................................. 1 第一节 研究背景及意义 .......................................... 1 一 研究背景 ........................................................ 1 二 研究意义 ........................................................ 2 第二节 概念界定与文献综述 ...................................... 3 一 概念界定 ........................................................ 3 二 文献综述 ........................................................ 3 第三节 研究方法和研究创新 ...................................... 5 一 研究方法 ........................................................ 5 二 研究创新 ........................................................ 6 第四节 研究内容及框架 .......................................... 6 一 研究内容 ........................................................ 6 二 研究框架 ........................................................ 8 第二章 AT公司概况及纳税情况............................. 9 第一节 AT公司概况 ............................................. 9 一 AT公司历史沿革 .................................................. 9 二 AT公司组织构架 ................................................. 10 第二节 AT公司财务管理情况 .................................... 11 一 AT公司财务机构设置 ............................................. 11 二 AT公司资产负债情况 ............................................. 12 三 AT公司生产经营情况 ............................................. 14 第三节 AT公司税务管理现状 .................................... 15 一 AT公司涉及税种及税负情况 ....................................... 15 二 AT公司可享受的税收优惠 ......................................... 17 三 AT公司税务事项管理状况 ......................................... 18 V 第三章 AT公司主要税种风险分析 .......................... 20 第一节 AT公司增值税风险分析 .................................. 20 一 可抵扣进项税额范围风险分析 ...................................... 20 二 配套销售模式下销项税额风险分析 .................................. 22 三 增值税专用发票管理风险分析 ...................................... 24 第二节 AT公司企业所得税风险分析 .............................. 25 一 AT公司企业所得税纳税基本情况 ................................... 25 二 应税收入确认风险分析 ........................................... 25 三 固定资产计提折旧风险分析........................................ 26 四 研发费用加计扣除风险分析........................................ 27 五 其他税前扣除项目风险分析........................................ 29 第三节 AT公司其他税种风险分析 ................................ 29 一 房产税计税依据风险分析.......................................... 29 二 城镇土地使用税申报风险分析 ...................................... 30 三 印花税不同税目适用风险分析 ...................................... 30 第四章 AT公司税务风险管控措施 .......................... 32 第一节 AT公司增值税风险管控措施 .............................. 32 一 进项税额抵扣风险控制措施........................................ 32 二 不同销售模式下销项税额核算风险控制措施 .......................... 33 三 取得虚开增值税专用发票风险控制措施 .............................. 35 第二节 AT公司企业所得税风险管控措施 ......