中文摘要
目前，我国处于百年未有之大变局，处在最大变革的 15年，同时也是发展最
为关键的 15年，中国的发展战略出现了重大的变化，大企业通常是与国计民生、
各行各业关系紧密并具有重要影响的企业。
本文通过呼和浩特市经济技术开发区千户集团企业的情况，就其收入及纳税情
况，对房地产业、建筑业和制造业三个行业做出梳理，分为增值税、企业所得税两
方面进行不同税费种的侧重分析，同时分别对千户集团企业的财务人员调查了解税
务风险管理的现状，运用 SWOT分析法和税负分析、通用指标分析相结合的分析方
法，对企业的税务风险进行识别，并就其程度进行评估。总结出企业风险管理的隐
患，从而提出加强企业税务风险管理的优化建议。
通过研究发现呼和浩特市经济技术开发区千户集团企业涉税风险较高，应积极
寻求完善内外税务风险管理的方法。首先要在思想上认识到位、知识上武装到位，
再通过完善内部风险管理、构建管理体系、优化风险识别评估和应对机制、加强信
息交流等方式提高内部控制及经营管理流程。
本文的创新之处在于同时运用多种分析方法，对千户集团企业的税务风险进行
多方面识别与评估，通过理论和数据的结合，总结出呼和浩特市经济技术开发区千
户集团企业可能存在的风险管理问题。在分析过程中发现，税务风险是不可避免的，
但是企业可以利用适合自身的税务风险识别和税务风险评估办法，对可以避免的税
务风险管理问题合理规避，对必须要承担的税务风险管理问题做好准备。如此，才
能保证企业稳健发展，促进经济良好循环。
关键词：税务风险管理；税务风险识别；税务风险评估

ABSTRACT
At present, China is undergoing profound changes unseen in a century.
We are going through 15 years of the greatest changes and the most crucial
15 years for development. China's development strategy has undergone
major changes.Large-scale enterprises is usually a kind of enterprises that
are linked tightly to the economy, to people’s lives, to all walks of life, and
additionally, have an significant impact.
The object in this paper is the enterprises group of Hohhot Economic
and Technological Development Zone. The paper studies revenue and tax
affairs, the real estate industry, construction industry and manufacturing
industry of the group,lays special stress on analysing value added tax,
enterprise income tax two aspects. At the same time, it also shows the
current situation of financial risk management investigated from financial
stuff members of the enterprises group, and applies SWOT Analysis,tax
burden analysis and general tax analysis and combine three kinds of
analyses to identify tax risks and evaluate the degree of the risks. The hidden
dangers of enterprise risk management are summarized, and the
optimization suggestions for strengthening enterprise tax risk management
are put forward.
Through the research, it is found that the tax risk of Group in Hohhot
economic and Technological Development Zone is high, so we should

actively seek ways to improve the internal and external tax risk
management. First of all, the ideological understanding and knowledge
should be in place, and then the internal control and operation management
process should be improved by improving the internal risk management,
constructing the management system, optimizing the risk identification,
evaluation and response mechanism, and strengthening information
exchange.
The innovation of this paper lies in the use of a variety of analysis
methods at the same time to identify and evaluate the tax risks of Group
enterprises in various aspects, through the combination of theory and data,
then sum up the possible risk management problems of Group enterprises in
Hohhot Economic and Technological Development Zone. In the process of
analysis, it is found that tax risks are inevitable, but enterprises can use their
own tax risk identification and tax risk assessment methods to reasonably
avoid avoidable tax risk management problems and make preparations for
the tax risk management problems which must be undertaken. In this way,
we can ensure the steady development of enterprises and promote a good
economic cycle.
Key Words: Tax Risk Management;Tax Risk Identification;Tax Risk
Assessment
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