分类号：学校代码：10139
学 号：2018200151 密级：公 开
硕士研究生学位论文
中 文 题 目：锡林郭勒盟电力行业税收风险管理问题研究
英 文 题 目：Research on the Taxation Risk Management of
Electric Power Industry in Xilingol League
学 位 类 别：工商管理
研 究 生： 孙惠楠
指 导 教 师：刘成龙教授
二 ○ 二 一 年 六 月 原 创 性 声 明
本人声明：所呈交的学位论文是本人在导师的指导下进行的研究工作及取得的研究成果。除
了文中特别加以标注和致谢中所罗列的的内容以外，论文中不包含其他人已经发表或撰写过的研
究成果，也不包含为获得内蒙古财经大学及其他教育机构的学位或证书而使用过的材料。与我一
同工作的同志对本研究所做的任何贡献均已在论文中作了明确的说明并表示谢意。学位论文与资
料若有不实之处，本人承担一切相关责任。
学位论文作者签名（手写）： 日 期：
关于论文使用授权的说明
学位论文作者了解内蒙古财经大学有关保留和使用学位论文的规定，即：研究生在校攻读学
位期间论文工作的知识产权单位属内蒙古财经大学。学校有权保留并向国家有关部门或机构送交
论文的复印件和磁盘，允许学位论文被查阅和借阅；学校可以公布学位论文的全部或部分内容，
可以允许采用影印、缩印或其它复制手段保存、汇编学位论文。（保密的学位论文在解密后遵守
此规定）
为保护学院和导师的知识产权，作者在学期间取得的研究成果属于内蒙古财经大学。作者今
后使用涉及在学期间主要研究内容或研究成果，须征得内蒙古财经大学就读期间导师的同意；若
用于发表论文，版权单位必须署名为内蒙古财经大学方可投稿或公开发表。
学位论文作者签名（手写）：指导教师签名（手写）：
日 期： 日 期：摘要
摘 要
税收作为调节国家宏观经济的有效杠杆，是维护国家权力的重要保障，制定公平
合理的税收政策和制度可以满足社会公共需要，合理分配利用各领域资源推动产业换
代转型升级，为企业发展提供良好环境条件并促进国民经济快速进步。随着社会主义
市场经济高速推进，逐步增多的不确定因素导致税收收入形势愈发严峻，组织收入任
务相对艰巨，纳税主体和纳税行为也变得多元化。受到以上因素影响，税务机关在税
收征管过程中引入风险管理对于促进良好征纳关系、实现税源专业化、保障税款能够
足额入库具有重要意义。
由于现代税收征管体制与国家治理能力逐步匹配，提倡各部门联动、全社会共同
参与的深化税收协同、实现共治善治的管理新模式降低了企业的税收成本，为企业提
供良好的经营环境，促进征纳双方关系和谐发展的重要作用日益凸显。在企业发展具
备良好条件的同时，税收管理手段在某些方面尚未达到相应匹配的程度，税收风险管
理水平没能跟上行业经济发展步伐，产生税收风险的可能性仍然存在。锡林郭勒盟具
有良好地域条件，电力行业发展有得天独厚的优势，成为保障锡林郭勒盟税收和经济
稳定增长的基础产业。但电力行业发展速度的加快和税收占比的增加也造成税收风险
发生的几率增大，锡林郭勒盟税务部门在税收风险管理存在的不足和制约因素对电力
行业能否更为健康的发展带来一定的挑战。
本文在对税收风险管理的相关概念阐释和理论研究的基础上，结合锡林郭勒盟电
力行业发展概况和税收收入来源等特点，分析锡盟电力行业存在及潜在的税收风险点
及产生原因，并针对锡盟税务部门关于税收风险管理的结构配置、岗位职责定位、管
理流程设计进行阐述，结合税务机关针对 S 电力公司存在的税收风险实施的风险识
别、应对、处理反馈等管理措施，深入剖析锡盟税务部门对电力行业进行税收风险管
理上存在的问题及原因。最后结合实际环境、人力资源多效利用、内外部信息协同共
享、深层次融合管理与服务理念等重点方面提出针对性对策建议，旨在提升电力行业
税收风险管理水平。论文为推进锡林郭勒盟电力行业税收风险管理提供了思路和方
法，有助于提高税务机关对于电力行业税收风险的重视度，提升电力企业税法遵从度，
从而强化税务部门风险管理效能。
关键词：电力行业 税收风险风险管理 Abstract
ABSTRACT
As an effective lever to regulate national macro economy, tax is an important
guarantee to maintain state power. The formulation of fair and reasonable tax policies and
systems can meet the needs of the public, facilitate the rational allocation of resources,
promote the sound development of enterprises, promote industrial upgrading and the rapid
progress of the national economy. With the socialist market economy high speed, and
gradually increasing number of uncertain factors lead to tax revenue situation is
increasingly grim, task organization income is relatively difficult, taxes and tax behavior
has become diversified. Affected by the above factors, the introduction of risk management
by tax authorities in the tax collection and management process is of great significance for
promoting good tax collection relations, realizing the professionalization of tax sources,
treasury security taxes can is of great significance.
Due to the gradual matching of the modern tax collection and management system
with the national governance capabilities, a new management model that promotes
collaboration between various departments and the participation of the whole society to
deepen taxation coordination, and achieve co-governance and good governance has
reduced the tax cost of enterprises, provided a good operating environment for enterprises,
and promoted The important role of the harmonious development of the relationship
between the two parties has become increasingly prominent.The new pattern of social
participation in tax reduction and fee reduction and co-governance has reduced the tax cost
of enterprises and provided a good operating environment for enterprises. While good
conditions for enterprise development are available, tax management methods have not yet
reached the corresponding degree of matching in some aspects. The level of tax risk
management has not kept pace with the economic development of the industry, and the
possibility of taxation risks still exists. Xilingol League has good geographical conditions,
and the development of the power industry has unique advantages, and it has become a
basic industry that guarantees the stable growth of Xilingol League’s tax revenue and
economy. However, the acceleration of the development of the power industry and the
increase in the proportion of tax revenue have also increased the probability of tax risks.
The insufficiencies and constraints in the tax risk management of the taxation departments
of the Xilingol League have brought a certain degree to whether the power industry can
develop more healthily challenge.
On the basis of relevant concepts and theories, combining the characteristics of Abstract
electric power in Xilingol League area and the tax law of power enterprises, Xilingol
League electric power industry are analyzed and the potential tax risks and causes, and
aims at Xilingol League structure configuration of the tax authorities about the tax risk
management, elaborates the responsibility orientation, management, process design,
combined with the tax authorities for S electric power company existing tax on the
implementation of risk identification, risk response, management measures, In-depth
analysis of the problems and reasons existing in the taxation risk management of the power
industry by the Xilingol League’s taxation department. Then, targeted countermeasures and
suggestions based on the practical environment, multi-effect utilization of human resources,
internal and external information collaborative sharing, in-depth integrated management
and service concept, aiming to improve the level of tax risk management in the power
industry. This paper provides ideas and methods for promoting the tax risk management of
the power industry in Xilingol League, which is helpful to improve the attention of tax
authorities to the tax risk of the power industry, enhance the compliance degree of the tax
law of power enterprises, thus strengthening the risk management efficiency of tax
departments.
Key Words: electric power industry tax risk risk management