财税与公共管理学院知识库

随着我国经济发展和城市化、工业化进程的加快，污染问题越来越加严重，环境保护也受到越来越多关注。从2020年我国向世界承诺用历史上最短的时间实现碳中和，到2021年碳达峰碳中和被纳入政府工作报告，我国的生态文明建设正进入以碳减排为重要战略方向的关键阶段。在此背景下，环保企业的进一步发展是历史的必然选择。与此同时，与环保有关的税收政策相继出台且愈加健全，“营改增”“费改税”以及国地税部门整合等结构性改革促使税收征管水平越来越高，税收管理体制也越来越规范，如果环保企业还固守原来的发展思路，不能从自身的实际出发对税务风险问题进行全面的思考，将会被经济发展大潮所淹没。所以，在环保企业的未来发展中，怎样防范和化解税务风险，是其迫切需要关注并解决的问题。

本文首先对税务风险管理的相关研究进行系统的梳理和总结，为理论研究打下坚实基础。接着，结合我国环保企业的发展现状，着重分析了环保企业的基本概况、税务风险类型及特征。在此基础上选取了环保行业内处于领先地位的BX环保企业作为案例企业，利用2018-2021年BX企业的年度财务报表数据，采用税负分析法、通用指标配比分析法、杜邦分析法对BX企业的涉税风险点进行分析，总结出了案例企业可能存在多列支成本费用、扩大税前扣除范围等会引发税务风险的行为，并对BX企业税务风险产生的原因进行了深入剖析，发现其存在内部控制环境薄弱、税务风险应对机制不健全、税务信息的管理与沟通不畅、税务风险监督机制不完善的问题。最后，提出了具体的优化对策与方案：一是营造良好的税务风险管理环境，为企业税务风险的控制创造有利条件；二是构建科学的税务风险控制系统，重点关注增值税与企业所得税的监控；三是加强税务信息的管理与沟通；四是健全税务风险监督机制。

With the accelerated economic development and urbanization and industrialization in China, pollution problems are becoming more and more serious and environmental protection is receiving more and more attention. From 2020, when China committed to the world to achieve carbon neutrality in the shortest time in history, to 2021, when carbon peak carbon neutrality was included in the government work report, the construction of ecological civilization in China is entering a critical stage with carbon emission reduction as an important strategic direction. In this context, the further development of environmental protection enterprises is an inevitable choice in history. At the same time, the tax policies related to environmental protection have been introduced and become more and more sound, "camp to increase", "fee to tax" and the integration of state and local tax departments and other structural reforms have led to higher and higher levels of tax collection and management, tax management system is increasingly standardized, if environmental protection If environmental protection enterprises still stick to their original development ideas and fail to think comprehensively about tax risks from their own practical point of view, they will be overwhelmed by the tide of economic development. Therefore, in the future development of environmental protection enterprises, how to prevent and solve the tax risk is an urgent concern and solution.

This paper firstly composes and summarizes the relevant studies on tax risk management systematically to lay a solid foundation for theoretical research. Then, the basic overview, tax risk types and characteristics of environmental protection enterprises are analyzed with reference to the development status of environmental protection enterprises in China. On this basis, BX environmental protection enterprises, which are in the leading position in the environmental protection industry, are selected as the case enterprises, and the annual financial statement data of BX enterprises from 2018 to 2021 are used to analyze the tax-related risk points of BX enterprises using the tax liability analysis method, the general indicator matching analysis method, and the DuPont analysis method, which summarize the case enterprises' possible overstatement of costs and expenses, expansion of pre-tax deductions, etc. that will trigger The reasons for the tax risks of BX enterprises were analyzed, and the problems of weak internal control environment, inadequate tax risk response mechanism, poor management and communication of tax information, and imperfect tax risk supervision mechanism were found. Finally, specific optimization countermeasures and solutions are proposed: first, to create a good tax risk management environment to create favorable conditions for the control of enterprise tax risks; second, to build a scientific tax risk control system, focusing on the monitoring of VAT and corporate income tax; third, to strengthen the management and communication of tax information; and fourth, to improve the supervision mechanism of tax risks.