摘要
摘 要
我国是纺织业大国，根据国家统计局数据显示，近年来纺织工业总产值占
GDP比重平均在 7%左右。家纺是现代纺织行业的重要组成部分，占纺织业市场
规模 12%。我国家纺行业经过多年发展，已经形成一批优秀的上市企业代表，M
家纺公司为其中之一。但近年来，受宏观经济环境变化、税收法律及政策更迭
频繁、内部税务风险管理意识较弱等叠加因素影响，企业税务风险压力不断增
大。为进一步提高 M家纺公司的税务风险管理水平和能力，本文针对 M家纺公
司的税务风险管理进行系统研究。
首先通过文献整理归纳出文章涉及税务风险及风险管理的基础理论和相关
概念，并对 M家纺公司的概况、涉税情况等进行了梳理。其次，运用风险列举
法、财报分析法、税负分析法等，对 M家纺公司潜在的税务风险进行识别，同
时采用 LEC风险评估模型，对识别出的 M家纺公司税务风险进行评估、排序。
最后根据企业税务风险管理八要素，构建和完善 M家纺公司税务风险管理体系。
通过研究得知，M家纺公司面临着外部环境风险、内部管理风险和相关业
务风险三大类型的税务风险。其中，外部环境风险包含了市场经济变动、税收
政策法律法规变化以及征管手段信息化等方面带来的风险。内部管理风险则包
含了税务风险管理意识薄弱、缺乏专职管理机构、内外部沟通不充分以及涉税
凭证管理中可能带来的风险。相关业务风险从原材料采购、生产和销售等环节
对生产经营过程中可能存在的税务风险进行了总结。针对发现的上述风险，通
过评估，根据风险等级排列为极其危险因素、高度危险因素、显著危险因素以
及一般危险因素。在构建与完善税务风险管理体系时，建议 M家纺公司从构建
的原则及目标、管理机构设置和人员培训机制、内外部税务信息沟通渠道、风
险预警、风险识别与评估、风险应对、风险管理监督与评价等方面进行通盘考
虑，不断提高税务风险管理水平。
关键词：家纺行业；M家纺公司；税务风险管理；对策研究
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Abstract
Abstract
China is a big country in textile industry. According to the data of the National
Bureau of Statistics, the total output value of textile industry accounts for about 7% of
GDP on average in recent years. Home textile is an important part of modern textile
industry, accounting for 12% of the market size of textile industry. After years of
development, China's home textile industry has formed a number of outstanding
representatives of listed enterprises, M Home Textile Company is one of them.
However, in recent years, under the comprehensive influence of various factors such
as macroeconomic environment, frequent changes in tax laws and policies, and weak
awareness of enterprise tax risk management, corporate tax risk pressure has
increased. In order to further improve the tax risk management level and ability of M
Home textile Company, this paper conducts a specific study on the tax risk
management of M home Textile Company.
First of all, through literature and data research, the basic theories and concepts
of tax risks and tax risk management involved in the paper are summarized, and the
general situation and tax-related situation of M home textile Company are sorted out.
Secondly, risk enumeration method, financial statement analysis method and tax
burden analysis method are used to identify the potential tax risks of M home textile
Company. Meanwhile, LEC risk assessment model is used to evaluate and rank the
identified tax risks of M home textile Company. Finally, according to the eight
elements of enterprise tax risk management, constructed and improved the tax risk
management system of M home Textile Company.
According to the research, M home textile Company is faced with three types of
tax risks: external environmental risk, internal management risk and related business
risk. Among them, the external environmental risks include the risks brought by the
changes of market economy, the changes of tax policies, laws and regulations, and the
informatization of collection and management methods. Internal management risks
include weak awareness of tax risk management, lack of full-time management
organizations, inadequate internal and external communication, and risks that may be
brought about in the management of tax related certificates. Related business risks
from raw material procurement, production and sales and other links to the
production and operation of the possible tax risks are summarized. According to the
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Abstract
above risks, the risk grade is classified into extremely dangerous factors, high risk
factors, significant risk factors and general risk factors through assessment. In
constructing and perfecting the tax risk management system, suggested M home
textile companies from building principles and objectives, management organization
setup and personnel training mechanism, the Internal and external communication
channels of tax information , risk warning, risk identification and assessment, risk
responding, supervision and evaluation of risk management, etc into consideration,
strengthen management level of tax risk.
Keywords: Home textile industry; M home textile company; Tax risk management;
Countermeasure research
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