中文摘要
论文题目：JD水泥公司税务风险管理研究
专
业：工商管理
硕士生：蔡青青（签名）
导
师：杨惠贤（签名）
摘 要
市场竞争日趋激烈与税务部门的监管技术日益强大使企业必然要重视税务风险管
理。诸多企业由于交易金额大、涉及税种类型多等特征而面临更高的税务风险。企业受
到税务处罚，不仅涉税金额高，给企业造成一定的经济损失，更给企业声誉及社会形象
带来了非常严重的负面影响。在此背景下，企业应该积极开展税务风险管理相关工作，
依法履行纳税义务，避免因没有遵循税法可能遭受的法律制裁、财务损失或声誉损害。
JD水泥公司列于税务机关的重点税源监控企业名下，作为资源型企业，面临的涉税事项
较多，所以潜在的税务风险也较高。
本文选取 JD水泥公司作为研究对象开展实地调查，调研税务风险管理现状，得出
公司当前税务风险管理存在的主要问题是管理能力不足、相关制度不完善、体系不健全。
运用流程分析法对生产过程中存在的税务风险进行识别，发现 JD水泥公司在采购与付
款环节、销售与收款环节、资产管理与工程项目方面均存在税务风险，并通过风险对照
清单表，发现各个税种存在的税务风险。通过财务指标与欧亿·体育（中国）有限公司税收负担率对比发现JD
水泥公司税务风险较高，运用层次结构模型评估出 JD水泥公司税务风险的关键因素来
自发票管理有缺陷、虚列成本费用、销售与收款环节内控缺陷、未及时确认销售收入、
公司内部信息沟通不畅等。
针对识别出来的税务风险和对税务风险的评价，JD水泥公司应该在风险应对上加强
流程管控，并对各个税种提出对应的风险防范措施。通过树立税务风险管理意识、建立
税务管理部门、完善涉税员工岗位职责构建税务风险管理组织机构；通过明确税务风险
管理目标、建立有效的税务风险管理制度、完善税务发票管理制度、强化信息与沟通机
制加强税务风险管理制度建设。希望通过有效的应对措施，能够提高公司抵抗税务风险
的能力，并以 JD水泥公司税务风险管理为例，希望能给水泥欧亿·体育（中国）有限公司带来一定启发。
关键词：水泥公司税务风险风险管理
论文类型：应用研究
II
英文摘要
Subject：Research the Tax Risk Management of JD Cement Company
Speciality：Master of Business Administration
Name：Cai Qingqing(signature)
Instructor：Yang Huixian(signature)
Abstract
With the increasingly fierce market competition and the stronger supervision technology
of tax departments, enterprises must pay attention to tax risk management. Many enterprises
are faced with higher tax risk due to the characteristics of large transaction amount and various
tax types. Enterprises are punished by tax, not only the amount of tax involved is high, which
causes economic losses to enterprises, but also brings a serious negative impact on corporate
reputation and social image. In this context, enterprises should actively carry out tax risk
management, fulfill their tax obligations in accordance with the law, and avoid legal sanctions,
financial losses or reputation damage due to failure to comply with the tax law. JD cement
company is listed in the name of key tax source monitoring enterprises of tax department. As a
resource-based enterprise, it faces many tax related matters, so the potential tax risk is also
high.
In this paper, JD cement company is selected as the research object to carry out
on-the-spot investigation and Research on the current situation of tax risk management. It is
concluded that the main problemsof the company's current tax risk management are
insufficient management ability, imperfect related systems and imperfect system. Using the
process analysis method to identify the tax risks existing in the production process, it is found
that JD cement company has tax risks in the aspects of procurement and payment, sales and
collection, asset management and engineering projects. Through the risk comparison list, it is
found that there are tax risks in various taxes. Through the comparison of financial indicators
and tax burden rate of the industry, it is found that JD cement company has higher tax risk.
The key factors of JD cement company's tax risk are due to the defects of invoice management,
false listing of costs and expenses, internal control defects in sales and collection, failure to
confirm sales revenue in time, and poor internal information communication of the company.
According to the identified tax risks and the evaluation of tax risks, JD cement company
should strengthen the process control in risk response, and put forward corresponding risk
prevention measures for each tax.Through the establishment of tax risk management
awareness, the establishment of tax management departments, and the improvement of tax
related staff duties, the construction of tax risk management organization is constructed;
III
英文摘要
through the clarification of tax risk management objectives, the establishment of effective tax
risk management system, the improvement of tax invoice management system, and the
strengthening of information and communication mechanism, the construction of tax risk
management system is strengthened. It is hoped that the company's ability to resist tax risks
can be improved through effective countermeasures. Taking JD cement company's tax risk
management as an example, it is hoped that it can bring some inspiration to the cement
industry.
Keywords: Cement companyTax riskRisk management
Thesis: Application Study
IV