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2021年12月14日
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科技型中小企业税务风险管理研究-以A企业为例
摘要
税收贯穿企业的发展始终。随着“放管服”改革、税务机关加强第三方涉税信
息交换工作、税种立法工作稳步地推进、深化税收征管改革意见的实施，这意味着
我国税收征管制度在不断转变与完善。税务机关正在转变对企业税务风险管理方
式，对税务风险的执法、监管能力在逐步加强。注重税务风险管理，以正确的方式
应对税务风险，合理的规避税务风险，对企业正常生产经营是很有必要的。
中小型企业是市场经济发展的主力军，它占全国企业总数的99%以上，充分的
吸收就业，为经济市场发展增添活力。特别是中小企业中的科技型企业，由于其主
要从事技术研究开发等活动，对我国的经济结构优化、经济转型升级是不可替代
的。本文结合科技型中小企业自身特点，运用文献研究法、案例分析法等研究方
法，以专事玻璃机械设备生产制造的科技型中小企业A企业为案例，分析企业组织
架构和人员管理、近3年的财税报表等情况，并根据科技型中小企业的行业特点着
重分析企业在享受收入的确认、费用的扣除、各种资格认定、适用优惠税率等方面
可能存在的税务风险，借鉴省级列名企业成熟的税务风险管理模式，运用《大企业
税务风险管理指引（试行）》的税务风险管理要素，从税务风险管理的各要素出
发，分析企业税务风险管理存在的问题，并提出改进的建议，促进企业健康高质量
地发展。
关键词：科技型中小企业；税务风险；风险管理
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科技型中小企业税务风险管理研究-以A企业为例
ABSTRCAT
Taxation runs through the development of an enterprise. With the reform of
"Releasing Tax Administration, the strengthening of the exchange of tax information
among third parties by the tax authorities, the steady advancement of the legislative work
on tax categories, and the deepening of the implementation of the reform opinions on tax
collection and administration, this means that China is tax collection and management
system is constantly changing and improving. The tax authorities are changing the way
they manage the tax risks of enterprises, gradually strengthening their ability of law
enforcement and supervision of tax risks, paying attention to the management of tax risks
in order to correctly deal with tax risks, it is necessary for enterprises to lighten their
operating burden.
The small and medium enterprises is the main force in the development of the
market economy, fully absorbing employment and adding vitality to the economic and
market development. In particular, the small and medium-sized enterprises of science and
technology, because of its main activities such as technology research and development,
China’s economic structure optimization, economic transformation and upgrading is
irreplaceable. Based on the characteristics of small and medium-sized scientific and
technological enterprises, this paper uses the methods of Literature Research and case
analysis, and takes a small and medium-sized scientific and technological enterprise a,
which specializes in the production and manufacture of glass machinery and equipment,
as a case, analysis of enterprise organizational structure and personnel management,
financial and tax statements for the last 3 years, etc. , and according to the industry
characteristics of small and medium-sized enterprises of science and technology, this
paper emphatically analyzes the tax risks that may exist in the aspects of the recognition
of income, the deduction of expenses, the recognition of various kinds of qualifications,
and the application of preferential tax rates, etc. , using the mature tax risk management
model of provincial listed enterprises for reference, and applying the elements of tax risk
management in the“ Guidelines for tax risk management of large enterprises (trial
implementation)”, starting from the internal environment of tax risk management, the
identification and evaluation of tax risk, risk control and response activities, information
and communication, supervision and so on, this paper analyzes the problems of enterprise
tax risk management under each element, and put forward suggestions for improvement
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