摘要
税收可以调节经济运行，是国家财政收入的重要组成部分。我国的税收征管改革
正处于一个不断深化、逐步成熟的时期。在税收征管的过程中，税务部门可以根据实
际问题，采用风险管理理论，不断识别、分析和应对可能造成损失的税收风险，然后
根据划分不同的等级，对税收风险问题开展系统性的分析和判断，来提高企业的纳税
遵从度。制造业是促进中国经济持续发展的重要产业之一，随着制造行业发展速度的
变快和制造行业税款的增加，导致该行业税收风险发生的频率加快。当前税务机关的
税收风险管理存在一定的漏洞，面对这些问题，本文提供了关于税收风险管理的相关
认识，进而开展了更加深入的总结和研究，最终提出全新的对策理论。
本文运用文献研究法、案例分析法和调查研究法。从当前税收风险管理的运行流
程和主要做法入手。根据制造行业发展特点和税收征管特点，判断制造行业现有及潜
在的税收风险点。在案例分析方面，以制造业C公司税收风险评估的实际案例为基础
进行实用性分析。运用纳税评估指标分析法、投入产出指标模型、财务税收指标模型
和SWOT分析法。将常见涉税风险点作为引导，进行税收风险分析模型设置和测算。
对C公司的企业所得税、增值税、房产税、印花税等税种风险点进行分析。结合行业
特点，对风险疑点指标进行排查，实施风险识别、处理等措施，采取相应的应对方案。
通过案例深入分析了税务机关在制造行业的税收风险管理中暴露的问题和原因。最后
结合税收风险防控意识、税收风险管理模式、税收风险应对质效等重点方面提出针对
性的对策建议。
通过结合理论与实践开展研究分析，提出了具备行业代表性和参考价值的对策和
建议。研究的实践意义在于帮助税务机关规范管理，减少执法风险，监督企业按照税
法的相关要求开展生产经营活动，助力制造行业有序长远发展。
关键词：制造行业；税收风险；风险管理

ABSTRACT
Taxation, which can regulate economic operation, plays an important
part in fiscal revenue. China’s tax collection and management reform is
deepening and maturing gradually. In tax collection and management,
utilizing the risk management theory, tax departments can identify, analyze
and deal with the tax risks that may cause losses according to the real
problems. Moreover, they carry out systematic analysis and judgment of tax
risk on the basis of different levels so as to enhance tax consciousness of
enterprises. Manufacturing industry is one of the significant industries to
boost the sustainable development of China’s economy, the development of
which has become an important index to measure the level of national
productivity. The accelerated development of manufacturing industry and the
increase of tax proportion also increase the probability of tax risk. At present,
the deficiencies and constraints in tax risk management bring challenges to
the healthy development of the manufacturing industry. There are some
loopholes in the current tax risk management of tax authorities. Based on
these studies, we will form a relevant understanding of the tax risk
management system, and then carry out more in-depth summary and research,
and finally put forward a new countermeasure theory.
Adopting the methods of documentary research, case analysis and survey
research, this paper analyzes the current operation process and main practices
of tax risk management. Judging the existing and potential tax risk points of

the manufacturing industry according to the development characteristics of
the manufacturing industry and the characteristics of tax collection and
management. In terms of case analysis, practical analysis is made based on
the actual case of tax risk assessment of C Company. Use input-output index
model, financial tax revenue index model, tax assessment index analysis and
SWOT analysis. Taking common tax-related risk points as guidance, the tax
risk analysis model is set up and calculated. Analyzing the risk points of
corporate income tax, value-added tax, real estate tax, stamp tax and other
taxes in the links of fund raising, procurement, production, manufacturing and
sales of company Cbined with the characteristics of the industry, it
checked the doubtful indicators. Integrated with the tax risk of company C, it
implemented risk identification, response and treatment to deal with the
problems. It deeply analyzes the possible problems and causes in tax risk
management of manufacturing industry, fanning out from point to area.
Finally, this paper puts forward targeted measures and suggestions from the
awareness of tax risk prevention and control, tax risk management mode,
quality and efficiency of tax risk response and other key aspects.
Combined with the theory and practice to carry out research and analysis,
put forward with industry representative and reference value of
countermeasures and suggestions. The practical significance of the research is
to enable enterprises to avoid risks and engage in tax related activities
reasonably and legally, which plays a positive role in promoting the healthy
。。。以下略