摘要
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摘要
在晋江市经济发展过程中，小微企业在数量、 提供就业和缴纳税收等方面
发挥了重要的作用。然而，目前晋江市小微企业普遍面临着严重的税务风险，
对企业造成了巨大的影响。如何加强税务风险管理，已成为晋江市小微企业生
存发展过程中不可回避的问题。本文正是基于这样的背景，对晋江市小微企业
的税务风险管理进行研究

首先，对小微企业税务风险的理论基础做了归纳介绍。包括小微企业的界
定、税务风险的概念、税务风险管理等相关理论。通过对已有研究成果的归纳，
为本文的分析打下理论基础

其次，对晋江市小微企业税务风险的成因进行分析。通过资料检索对晋江
市小微企业的税务风险现状进行初步了解，在此基础上通过问卷调查晋江市小
微企业税务风险的直接成因，并运用有限理性假设、信息不对称理论、机会主
义行为等相关理论模型进行分析

最后，为晋江市小微企业构建税务风险管理机制。结合晋江市小微企业的
实际情况，从税务风险管理的八个要素着手构建税务风险管理机制，并以晋江
市的一家普通小微企业 A 公司为例，验证了管理机制的可行性与科学性

本文坚持理论研究与实证研究相结合，采用文献归纳法、调查研究法、案
例研究法、数据分析法等多种研究方法，紧密结合晋江市小微企业的实际情况，
研究的结果具有较强的实用性和可操作性，对于晋江市小微企业提高税务风险
意识，控制税务风险具有积极的意义，同时能够为其他地区的小微企业提高税
务风险管理能力提供参考

关键词：晋江市 小微企业 税务风险 管理Abstract
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Abstract
In the process of economic development in Jinjiang City, small and micro
enterprises in the number, employment provide, taxation and so played an important
role. However, at present, small enterprises in Jinjiang City are generally faced with
serious tax risks, which have a huge impact on the enterprises. How to strengthen the
tax risk management, has become an unavoidable question for these Small and micro
enterprises in Jinjiang city. Based on such background, this paper studies the tax risk
management of Small and micro enterprises in Jinjiang city.
Firstly, basic theories of small micro enterprise tax risk are summarized and
inducted, including the definition of small micro-enterprises, the concept of tax risk,
and tax risk management theory. Based on induction of the existing research
achievements, lay a theoretical basis for the analysis of this paper.
Secondly, the causes of the tax risk of small and micro enterprises in Jinjiang are
analyzed. This paper makes a preliminary understanding of the current situation of
tax risk of small and micro enterprises in Jinjiang City by means of data retrieval. On
this basis, it investigates the direct cause of tax risk of small and micro enterprises in
Jinjiang City by questionnaire, and uses bounded rational hypothesis, information
asymmetry theory, opportunistic behavior Related theoretical model analysis.
Finally, the construction of tax risk management mechanism for small enterprises
in Jinjiang City. Combined with the actual situation of small and micro enterprises in
Jinjiang City, this paper build a tax risk management mechanism starting from the
eight elements of tax risk management. And then with an ordinary small and micro
enterprise A company as the example verifies the feasibility of the management
mechanism.
This paper insists on the combination of theoretical research and empirical research,
and uses the methods of literature induction, investigation, case study, data analysis
and other research methods, and closely combines the actual situation of small
enterprises in Jinjiang City, the research results are strong practicality and华侨大学硕士学位论文
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maneuverability. It is of great significance to improve tax risk awareness and control
tax risk in small enterprises in Jinjiang City, and to provide reference for tax
authorities to improve tax risk management capability for small and small enterprises
in other areas at the same time.
Keywords: Jinjiang city the small and micro enterprises tax risk management目 录
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目 录
第 1 章 绪论... 1
1.1 研究的背景与意义...... 1
1.1.1 研究背景... 1
1.1.2 研究意义... 2
1.2 文献综述.......... 2
1.2.1 税务风险的成因... 2
1.2.2 税务风险管理....... 3
1.3 研究思路和研究方法.. 5
1.3.1 研究思路... 5
1.3.2 研究方法... 6
1.4 研究内容.......... 7
第 2 章 小微企业税务风险理论基础........... 8
2.1 小微企业的界定标准.. 8
2.2 税务风险的概念界定.. 9
2.2.1 税务风险的定义... 9
2.2.2 税务风险和税收风险等相关概念的辨析.........10
2.3 税务风险管理理论.... 11
2.3.1 税务风险管理的概念..... 11
2.3.2 税务风险管理的要素..... 11
2.4 本章小结........ 13
第 3 章 晋江市小微企业税务风险成因分析......... 14
3.1 晋江市小微企业税务风险现状........ 14
3.2 对晋江市小微企业税务风险成因的调查....14
3.2.1 调查目的. 14
3.2.2 调查方案. 14
3.2.3 调查结果. 17
3.3 晋江市小微企业税务风险的管理层面成因分析....20华侨大学硕士学位论文
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3.4 晋江市小微企业税务风险产生的经济学根源分析21
3.4.1 有限理性产生的税务风险......... 21
3.4.2 信息不对称产生的税务风险..... 24
3.4.3 机会主义行为产生的税务风险.27
3.5 本章小结........ 30
第 4 章 晋江市小微企业税务风险管理机制的构建......... 32
4.1 晋江市小微企业税务风险管理机制的设计思路....32
4.1.1 设计原则. 32
4.1.2 设计框架. 33
4.1.3 设计目标. 33
4.1.4 设计要点. 34
4.2 晋江市小微企业税务风险管理基本环境的建设和完善..
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