财税与公共管理学院知识库

我国经济发展正朝着高质量发展方向迈进，不再一味追求发展速度，再叠加 现阶段的“双碳”目标，新能源行业得以快速发展。稀土行业处于新能源行业上 游，随着新能源产业的发展，稀土行业未来发展形势将持续向好。与此同时，我 国各项税收法律法规正在不断完善，税收征管体制日趋完善，国家对于税收征管 的重视程度日益提高，这在一定程度上给稀土企业的税务管理带来了更大挑战。 若稀土企业因税务相关问题而受到税务机关的警示与处罚，这不仅会有损企业的 经济效益，还会影响企业的声誉以及形象。在企业日常经营活动过程中，税务风 险已是限制企业发展的重要风险因素之一，稀土企业的可持续健康发展需要对税 务风险问题予以高度重视。 本研究基于我国稀土行业的实际情况，选取稀土行业内处于领先地位的BF稀 土企业作为研究对象，通过分析案例企业经营状况与纳税情况等方面，并计算一 系列相关的纳税指标数值，从而对企业税务风险管理现状做出了系统的评估分析， 采用文献研究、案例分析以及定量分析等方法，得出案例企业可能存有多列支成 本费用、扩大税前扣除范围与错开增值税发票等产生税务风险的违规行为，并对 案例企业的税务风险成因进行了阐述，最后为BF稀土企业加强税务风险管理提出 以下建议：明确企业税务风险管理目标、完善企业内外部监督机制、建立税务风 险评估体系、培养优秀的税务风险管理文化以及建设税务信息化平台。针对BF稀 土企业的税务风险管理研究可进一步优化BF稀土企业的税务风险管理，同时可对 稀土行业或者与BF稀土企业税务风险管理状况相似的企业改进税务风险管理提 供有益借鉴。

The economic development of China is moving towards high-quality development. Instead of blindly pursuing the development speed, and then superimposing the "double carbon" goal at this stage, the new energy industry can develop rapidly. The rare earth industry is in the upstream of the new energy industry. With the development of the new energy industry, the future development situation of the rare earth industry will continue to be good. At the same time, various laws and regulations in China's tax field are constantly improving, the tax collection and management system is becoming more and more perfect, and the state pays more and more attention to tax collection and management, which brings greater challenges to the management and operation of rare earth enterprises. If rare earth enterprises are warned and punished by the tax authorities due to tax related problems, it will not only damage the economic benefits of the enterprise, but also affect the reputation and image of the enterprise. In the process of daily business activities of enterprises, tax risk has been one of the important risk factors restricting the development of enterprises. The sustainable and healthy development of rare earth enterprises needs to attach great importance to tax risk.

Based on the actual situation of China's rare earth industry, this study selects BF rare earth enterprises, which are in a leading position in the rareearth industry, as the research object. By analyzing the operation and tax situation of case enterprises, and calculating a series of relevant tax index values, this study makes a systematic evaluation and analysis of the current situation of enterprise tax risk management, using literature research Through case analysis and quantitative analysis, it is concluded that the case enterprise may have violations of tax risk, such as overpaying costs, expanding the scope of pre tax deduction and staggering value-added tax invoices, and expounds the causes of tax risk of the case enterprise. Finally, it puts forward the following suggestions for BF rare earth enterprise to strengthen tax risk management: clarify the objectives of enterprise tax risk management Improve the internal and external supervision mechanism of enterprises, establish a tax risk assessment system, cultivate excellent tax risk management culture and build a tax information platform. At the same time, the research on the tax risk management of rare earth enterprises can be used for reference, or the tax risk management of rare earth enterprises can be further improved.