導語：大數據背景電力企業稅(shui)務風險管理探討一文來(lai)源于網友上傳(chuan)，不代表本站觀點(dian)，若需(xu)要原創(chuang)文章(zhang)可咨詢客服老師(shi)，歡迎參考。

［提要］近兩年，隨著國家經濟和科學技術的高速發展，市場競爭日趨激烈，企業生存和發展面臨諸多風險，其中稅務風險最為突出。因此，利用大數據對信息的科學分析，廣泛應用于稅務風險管理，對優化企業生產規模、提高企業競爭力、降低企業稅收負擔等至關重要。本文闡述大數據背景下企業(ye)稅(shui)務風(feng)險管理演變，分析電力行(xing)業(ye)所面臨(lin)的挑戰(zhan)及大(da)唐(tang)發電企業(ye)在(zai)大(da)數(shu)據背景下的稅(shui)務風(feng)險問題，并(bing)提出優化建議。

關鍵詞：大數據；稅務風險管理；電力企業

一、大數據背景下稅務風險管理演變

大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)稅(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)(li)體現出“以數(shu)(shu)(shu)(shu)治稅(shui)(shui)(shui)”的(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)收治理(li)(li)(li)(li)(li)理(li)(li)(li)(li)(li)念(nian)，是(shi)互聯網、大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)、區(qu)塊鏈及人工智(zhi)能等現代信息(xi)技(ji)術在稅(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)(li)中的(de)(de)(de)(de)(de)(de)深度應(ying)用。通(tong)過對(dui)(dui)(dui)(dui)企(qi)(qi)(qi)業(ye)(ye)信息(xi)的(de)(de)(de)(de)(de)(de)獲取、共享(xiang)(xiang)、分(fen)(fen)析(xi)(xi)、挖掘，利(li)用稅(shui)(shui)(shui)收大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)智(zhi)能化開展(zhan)稅(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)分(fen)(fen)析(xi)(xi)識(shi)別(bie)，合理(li)(li)(li)(li)(li)計算(suan)行(xing)業(ye)(ye)平均預(yu)警值并對(dui)(dui)(dui)(dui)相關企(qi)(qi)(qi)業(ye)(ye)進(jin)行(xing)評估(gu)，得出風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)提醒，清楚分(fen)(fen)析(xi)(xi)企(qi)(qi)(qi)業(ye)(ye)與(yu)關聯企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)交易和自(zi)身經(jing)營(ying)中的(de)(de)(de)(de)(de)(de)問題，不(bu)(bu)斷提高企(qi)(qi)(qi)業(ye)(ye)對(dui)(dui)(dui)(dui)稅(shui)(shui)(shui)法的(de)(de)(de)(de)(de)(de)遵(zun)守程度，同時(shi)針對(dui)(dui)(dui)(dui)稅(shui)(shui)(shui)務(wu)(wu)管(guan)理(li)(li)(li)(li)(li)活動(dong)的(de)(de)(de)(de)(de)(de)有(you)效性(xing)，稅(shui)(shui)(shui)務(wu)(wu)機(ji)關要嚴(yan)格把控稅(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)質量(liang)。由(you)此突顯(xian)出大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)背景下稅(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)(li)對(dui)(dui)(dui)(dui)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)重要性(xing)。（一(yi)）建立大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)稅(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)分(fen)(fen)析(xi)(xi)系統。作為企(qi)(qi)(qi)業(ye)(ye)稅(shui)(shui)(shui)務(wu)(wu)管(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)主(zhu)要對(dui)(dui)(dui)(dui)象(xiang)，稅(shui)(shui)(shui)務(wu)(wu)部門對(dui)(dui)(dui)(dui)內利(li)用金稅(shui)(shui)(shui)三(san)期智(zhi)能化管(guan)理(li)(li)(li)(li)(li)系統、大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)平臺將(jiang)(jiang)(jiang)企(qi)(qi)(qi)業(ye)(ye)納稅(shui)(shui)(shui)人的(de)(de)(de)(de)(de)(de)涉(she)稅(shui)(shui)(shui)信息(xi)精細(xi)分(fen)(fen)類(lei)、合理(li)(li)(li)(li)(li)歸類(lei)、集(ji)中整合，稅(shui)(shui)(shui)務(wu)(wu)人員利(li)用專業(ye)(ye)知識(shi)分(fen)(fen)析(xi)(xi)企(qi)(qi)(qi)業(ye)(ye)的(de)(de)(de)(de)(de)(de)經(jing)營(ying)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)是(shi)否(fou)有(you)誤；對(dui)(dui)(dui)(dui)外，通(tong)過大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)平臺可與(yu)政(zheng)府等有(you)關部門進(jin)行(xing)信息(xi)共享(xiang)(xiang)和交互使用，使海(hai)量(liang)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)形成閉合回路(lu)而(er)非“數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)孤島”。（二(er)）優化風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)(li)生態鏈。稅(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)過程是(shi)復雜的(de)(de)(de)(de)(de)(de)，其(qi)流程包括風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)識(shi)別(bie)、任務(wu)(wu)統籌分(fen)(fen)析(xi)(xi)、風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)應(ying)對(dui)(dui)(dui)(dui)等，各個(ge)環(huan)節相互支撐(cheng)，缺一(yi)不(bu)(bu)可。其(qi)中，大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)識(shi)別(bie)是(shi)從(cong)單(dan)一(yi)的(de)(de)(de)(de)(de)(de)典型特(te)征定(ding)位到(dao)復雜的(de)(de)(de)(de)(de)(de)綜合風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)畫像轉換的(de)(de)(de)(de)(de)(de)過程。常用的(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)識(shi)別(bie)模(mo)式(shi)是(shi)稅(shui)(shui)(shui)務(wu)(wu)人員運(yun)用專業(ye)(ye)知識(shi)將(jiang)(jiang)(jiang)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)模(mo)型有(you)機(ji)結合起來(lai)，對(dui)(dui)(dui)(dui)可疑點進(jin)行(xing)分(fen)(fen)析(xi)(xi)定(ding)位。大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)背景下的(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)識(shi)別(bie)，將(jiang)(jiang)(jiang)深入(ru)對(dui)(dui)(dui)(dui)收集(ji)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)分(fen)(fen)析(xi)(xi)和應(ying)用，加強稅(shui)(shui)(shui)務(wu)(wu)機(ji)關對(dui)(dui)(dui)(dui)企(qi)(qi)(qi)業(ye)(ye)經(jing)營(ying)方(fang)式(shi)偏好的(de)(de)(de)(de)(de)(de)分(fen)(fen)析(xi)(xi)，試圖(tu)發(fa)現企(qi)(qi)(qi)業(ye)(ye)潛在的(de)(de)(de)(de)(de)(de)經(jing)營(ying)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)點，其(qi)主(zhu)要分(fen)(fen)析(xi)(xi)對(dui)(dui)(dui)(dui)象(xiang)為納稅(shui)(shui)(shui)人、稅(shui)(shui)(shui)種、行(xing)業(ye)(ye)、事項、區(qu)域等因素，將(jiang)(jiang)(jiang)其(qi)運(yun)用綜合風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)影像明確(que)企(qi)(qi)(qi)業(ye)(ye)高發(fa)的(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)務(wu)(wu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)點，并提出相應(ying)的(de)(de)(de)(de)(de)(de)解決(jue)措施。（三(san)）完善風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)(li)模(mo)式(shi)。利(li)用大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)對(dui)(dui)(dui)(dui)企(qi)(qi)(qi)業(ye)(ye)海(hai)量(liang)信息(xi)進(jin)行(xing)分(fen)(fen)析(xi)(xi)、整合，構建出企(qi)(qi)(qi)業(ye)(ye)自(zi)身的(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)預(yu)警指標，并與(yu)自(zi)身不(bu)(bu)同時(shi)段和同行(xing)業(ye)(ye)的(de)(de)(de)(de)(de)(de)其(qi)他企(qi)(qi)(qi)業(ye)(ye)進(jin)行(xing)橫向(xiang)(xiang)和縱向(xiang)(xiang)對(dui)(dui)(dui)(dui)比。有(you)利(li)于企(qi)(qi)(qi)業(ye)(ye)在經(jing)營(ying)前合理(li)(li)(li)(li)(li)預(yu)估(gu)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)，在經(jing)營(ying)中有(you)效控制(zhi)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)，在經(jing)營(ying)后準確(que)規避風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)，將(jiang)(jiang)(jiang)大(da)(da)(da)(da)數(shu)(shu)(shu)(shu)據(ju)(ju)(ju)技(ji)術完全融入(ru)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)管(guan)理(li)(li)(li)(li)(li)的(de)(de)(de)(de)(de)(de)各個(ge)環(huan)節，保障企(qi)(qi)(qi)業(ye)(ye)在涉(she)稅(shui)(shui)(shui)風(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)方(fang)面的(de)(de)(de)(de)(de)(de)不(bu)(bu)良成本降到(dao)最低。

二、電力行業稅務風險管理面臨的挑戰

國家(jia)稅(shui)(shui)(shui)務(wu)(wu)(wu)總(zong)局在(zai)(zai)2019年(nian)成立了稅(shui)(shui)(shui)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)理機構，以(yi)(yi)總(zong)局和(he)(he)(he)(he)(he)省局為(wei)平臺搭建大數據(ju)云平臺，進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)稅(shui)(shui)(shui)收(shou)大數據(ju)的(de)(de)(de)(de)(de)(de)(de)獲(huo)取、交換(huan)共享和(he)(he)(he)(he)(he)風(feng)(feng)險(xian)(xian)分(fen)析監(jian)控的(de)(de)(de)(de)(de)(de)(de)建設(she)、驗證和(he)(he)(he)(he)(he)推(tui)廣應用。2020年(nian)3月(yue)24日(ri)，國務(wu)(wu)(wu)院印發(fa)了《關于(yu)進(jin)(jin)(jin)一(yi)步(bu)深(shen)(shen)化稅(shui)(shui)(shui)收(shou)征管(guan)改革的(de)(de)(de)(de)(de)(de)(de)意(yi)見》，過去稅(shui)(shui)(shui)收(shou)管(guan)理是(shi)以(yi)(yi)企(qi)(qi)業(ye)(ye)(ye)(ye)信(xin)用為(wei)基(ji)礎，現(xian)在(zai)(zai)主(zhu)要(yao)以(yi)(yi)企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)經營(ying)(ying)(ying)和(he)(he)(he)(he)(he)涉(she)稅(shui)(shui)(shui)“風(feng)(feng)險(xian)(xian)”為(wei)導(dao)向機制，加快國家(jia)“以(yi)(yi)數治(zhi)稅(shui)(shui)(shui)”的(de)(de)(de)(de)(de)(de)(de)目標，來進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)企(qi)(qi)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)收(shou)監(jian)督管(guan)理。其現(xian)實(shi)意(yi)義為(wei)，在(zai)(zai)稅(shui)(shui)(shui)務(wu)(wu)(wu)工(gong)作中，將納稅(shui)(shui)(shui)服務(wu)(wu)(wu)部(bu)門和(he)(he)(he)(he)(he)稅(shui)(shui)(shui)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)理部(bu)門有機結(jie)合(he)，并(bing)進(jin)(jin)(jin)一(yi)步(bu)加強稅(shui)(shui)(shui)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)理。隨著(zhu)稅(shui)(shui)(shui)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)管(guan)理工(gong)作的(de)(de)(de)(de)(de)(de)(de)不(bu)斷(duan)深(shen)(shen)入推(tui)進(jin)(jin)(jin)和(he)(he)(he)(he)(he)改革，電力(li)企(qi)(qi)業(ye)(ye)(ye)(ye)在(zai)(zai)稅(shui)(shui)(shui)務(wu)(wu)(wu)管(guan)理方面一(yi)直(zhi)在(zai)(zai)不(bu)斷(duan)改進(jin)(jin)(jin)，但仍然存在(zai)(zai)諸多問(wen)題，主(zhu)要(yao)分(fen)為(wei)內(nei)因(yin)和(he)(he)(he)(he)(he)外因(yin)兩個部(bu)分(fen)。（一(yi)）外部(bu)環境(jing)(jing)因(yin)素(su)。隨著(zhu)國家(jia)經濟發(fa)展，基(ji)于(yu)政府在(zai)(zai)市(shi)場中的(de)(de)(de)(de)(de)(de)(de)領(ling)導(dao)地位(wei)，對(dui)于(yu)稅(shui)(shui)(shui)收(shou)相關政策進(jin)(jin)(jin)行(xing)(xing)(xing)(xing)修正(zheng)，有利于(yu)政府在(zai)(zai)新(xin)形式下的(de)(de)(de)(de)(de)(de)(de)合(he)理稅(shui)(shui)(shui)收(shou)。但企(qi)(qi)業(ye)(ye)(ye)(ye)不(bu)及(ji)時了解稅(shui)(shui)(shui)收(shou)新(xin)政，會使企(qi)(qi)業(ye)(ye)(ye)(ye)在(zai)(zai)納稅(shui)(shui)(shui)時出(chu)(chu)現(xian)少繳(jiao)稅(shui)(shui)(shui)款(kuan)的(de)(de)(de)(de)(de)(de)(de)情況(kuang)，并(bing)以(yi)(yi)此(ci)加大加收(shou)罰款(kuan)和(he)(he)(he)(he)(he)滯納金的(de)(de)(de)(de)(de)(de)(de)可(ke)能(neng)性(xing)。（二）內(nei)部(bu)環境(jing)(jing)因(yin)素(su)。大多數企(qi)(qi)業(ye)(ye)(ye)(ye)對(dui)于(yu)稅(shui)(shui)(shui)務(wu)(wu)(wu)的(de)(de)(de)(de)(de)(de)(de)內(nei)部(bu)控制不(bu)完善，關注度(du)不(bu)夠高，這會影響企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)良好(hao)經營(ying)(ying)(ying)環境(jing)(jing)，還可(ke)能(neng)會降低企(qi)(qi)業(ye)(ye)(ye)(ye)在(zai)(zai)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)中的(de)(de)(de)(de)(de)(de)(de)競(jing)爭力(li)及(ji)信(xin)譽程度(du)。企(qi)(qi)業(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)務(wu)(wu)(wu)和(he)(he)(he)(he)(he)財(cai)務(wu)(wu)(wu)人員是(shi)管(guan)理和(he)(he)(he)(he)(he)控制企(qi)(qi)業(ye)(ye)(ye)(ye)稅(shui)(shui)(shui)務(wu)(wu)(wu)風(feng)(feng)險(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)主(zhu)體。對(dui)于(yu)支撐國家(jia)相關企(qi)(qi)業(ye)(ye)(ye)(ye)發(fa)展的(de)(de)(de)(de)(de)(de)(de)電力(li)行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)(ye)而言，生產是(shi)第一(yi)要(yao)素(su)，使財(cai)務(wu)(wu)(wu)人員過度(du)關注企(qi)(qi)業(ye)(ye)(ye)(ye)經營(ying)(ying)(ying)狀況(kuang)，忽視了自身專業(ye)(ye)(ye)(ye)素(su)養的(de)(de)(de)(de)(de)(de)(de)培訓，導(dao)致企(qi)(qi)業(ye)(ye)(ye)(ye)對(dui)于(yu)政府新(xin)提出(chu)(chu)的(de)(de)(de)(de)(de)(de)(de)納稅(shui)(shui)(shui)政策理解不(bu)到位(wei)，使企(qi)(qi)業(ye)(ye)(ye)(ye)在(zai)(zai)納稅(shui)(shui)(shui)數額(e)方面出(chu)(chu)現(xian)少繳(jiao)、錯繳(jiao)的(de)(de)(de)(de)(de)(de)(de)情況(kuang)。

三、大唐發電企業稅務風險分析

（一(yi)）大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)簡介(jie)。大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)成(cheng)(cheng)立于(yu)2003年(nian)(nian)(nian)(nian)(nian)，是原(yuan)國(guo)家電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)公司部分(fen)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)重新(xin)組建的(de)(de)(de)(de)(de)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)，承擔(dan)著(zhu)全國(guo)多(duo)個(ge)地(di)區各種(zhong)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)經營(ying)(ying)(ying)(ying)(ying)(ying)、發(fa)(fa)(fa)(fa)(fa)(fa)(fa)展(zhan)的(de)(de)(de)(de)(de)主(zhu)要(yao)(yao)(yao)能(neng)源(yuan)(yuan)力(li)(li)(li)量(liang)(liang)，并為(wei)(wei)(wei)民生(sheng)(sheng)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)展(zhan)做(zuo)保障。公司主(zhu)要(yao)(yao)(yao)經營(ying)(ying)(ying)(ying)(ying)(ying)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)及熱力(li)(li)(li)的(de)(de)(de)(de)(de)生(sheng)(sheng)產、銷(xiao)(xiao)售(shou)(shou)，及工程設備的(de)(de)(de)(de)(de)監理(li)和(he)(he)(he)(he)(he)檢修(xiu)。從(cong)經營(ying)(ying)(ying)(ying)(ying)(ying)情況和(he)(he)(he)(he)(he)行業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)規模(mo)上來看，大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)排(pai)名第五，僅(jin)次(ci)(ci)于(yu)長(chang)(chang)(chang)江電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)、三峽能(neng)源(yuan)(yuan)等(deng)龍頭企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)。資(zi)產總額從(cong)2019年(nian)(nian)(nian)(nian)(nian)的(de)(de)(de)(de)(de)10億(yi)元增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)加到30億(yi)元，大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)2020年(nian)(nian)(nian)(nian)(nian)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)總收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)956.1億(yi)元，2019年(nian)(nian)(nian)(nian)(nian)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)總收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)954.5億(yi)元，同(tong)比(bi)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)(chang)(chang)0.17%，同(tong)其(qi)(qi)他企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)相(xiang)(xiang)比(bi)變(bian)(bian)(bian)(bian)(bian)化(hua)較小。在(zai)(zai)(zai)(zai)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)的(de)(de)(de)(de)(de)經營(ying)(ying)(ying)(ying)(ying)(ying)范圍(wei)中(zhong)，由于(yu)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)的(de)(de)(de)(de)(de)銷(xiao)(xiao)售(shou)(shou)、設備產品的(de)(de)(de)(de)(de)安裝等(deng)產生(sheng)(sheng)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)和(he)(he)(he)(he)(he)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)；在(zai)(zai)(zai)(zai)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)過(guo)(guo)程中(zhong)，需要(yao)(yao)(yao)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)站、供電(dian)(dian)(dian)(dian)(dian)(dian)(dian)站、配(pei)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)所(suo)(suo)(suo)等(deng)配(pei)置，進(jin)(jin)而(er)(er)產生(sheng)(sheng)房產稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)。（二(er)）稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)分(fen)析1、稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)負(fu)(fu)(fu)(fu)擔(dan)率(lv)(lv)(lv)(lv)(lv)的(de)(de)(de)(de)(de)風(feng)險(xian)(xian)(xian)識別。通常(chang)(chang)(chang)用(yong)(yong)(yong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)衡(heng)量(liang)(liang)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)一(yi)定時期(qi)(qi)內實際(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)負(fu)(fu)(fu)(fu)擔(dan)。從(cong)國(guo)家和(he)(he)(he)(he)(he)政(zheng)(zheng)(zheng)府經營(ying)(ying)(ying)(ying)(ying)(ying)環境來看，合(he)適的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)能(neng)保障經濟穩定運行；從(cong)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)層面來看，實際(ji)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)過(guo)(guo)低(di)，會引(yin)起稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)機關的(de)(de)(de)(de)(de)懷(huai)疑(yi)。本(ben)(ben)文主(zhu)要(yao)(yao)(yao)通過(guo)(guo)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)和(he)(he)(he)(he)(he)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)進(jin)(jin)行分(fen)析。（1）增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)。電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)行業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)平(ping)(ping)(ping)均(jun)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)在(zai)(zai)(zai)(zai)4.9%左右，大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)近(jin)幾年(nian)(nian)(nian)(nian)(nian)的(de)(de)(de)(de)(de)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)約為(wei)(wei)(wei)6.27%，高(gao)(gao)(gao)于(yu)市(shi)場(chang)平(ping)(ping)(ping)均(jun)水(shui)平(ping)(ping)(ping)。主(zhu)要(yao)(yao)(yao)有(you)兩個(ge)方面的(de)(de)(de)(de)(de)原(yuan)因：第一(yi)，國(guo)家提出(chu)將電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)行業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)率(lv)(lv)(lv)(lv)(lv)從(cong)16%降(jiang)到13%，而(er)(er)隨著(zhu)供電(dian)(dian)(dian)(dian)(dian)(dian)(dian)壓力(li)(li)(li)的(de)(de)(de)(de)(de)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)加，單位電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)價格有(you)所(suo)(suo)(suo)上升，導(dao)致(zhi)銷(xiao)(xiao)售(shou)(shou)額增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)加，進(jin)(jin)而(er)(er)影響(xiang)(xiang)(xiang)(xiang)銷(xiao)(xiao)項稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額；第二(er)，國(guo)家增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)法則范圍(wei)過(guo)(guo)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)，市(shi)場(chang)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)設備、零件等(deng)物品價格升高(gao)(gao)(gao)，使得(de)(de)進(jin)(jin)項稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額抵(di)扣的(de)(de)(de)(de)(de)壓力(li)(li)(li)也過(guo)(guo)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)，這(zhe)些都會影響(xiang)(xiang)(xiang)(xiang)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)的(de)(de)(de)(de)(de)涉(she)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風(feng)險(xian)(xian)(xian)。（2）企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)。電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)行業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)平(ping)(ping)(ping)均(jun)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)1.5%左右，大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)近(jin)幾年(nian)(nian)(nian)(nian)(nian)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)約為(wei)(wei)(wei)5.31%，高(gao)(gao)(gao)于(yu)市(shi)場(chang)平(ping)(ping)(ping)均(jun)水(shui)平(ping)(ping)(ping)。近(jin)幾年(nian)(nian)(nian)(nian)(nian)，電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)力(li)(li)(li)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)展(zhan)新(xin)能(neng)源(yuan)(yuan)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)，根據國(guo)家對(dui)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)在(zai)(zai)(zai)(zai)新(xin)能(neng)源(yuan)(yuan)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)方面的(de)(de)(de)(de)(de)扶持，企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)主(zhu)管(guan)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員要(yao)(yao)(yao)深(shen)入(ru)(ru)(ru)(ru)學習稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)政(zheng)(zheng)(zheng)策，確保所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額的(de)(de)(de)(de)(de)準確；其(qi)(qi)次(ci)(ci)，近(jin)兩年(nian)(nian)(nian)(nian)(nian)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)成(cheng)(cheng)本(ben)(ben)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)方面雖然(ran)有(you)所(suo)(suo)(suo)下降(jiang)，但數值(zhi)(zhi)依然(ran)頗高(gao)(gao)(gao)，尤其(qi)(qi)表現在(zai)(zai)(zai)(zai)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)上，在(zai)(zai)(zai)(zai)2020年(nian)(nian)(nian)(nian)(nian)占(zhan)(zhan)到67.95億(yi)元，當年(nian)(nian)(nian)(nian)(nian)的(de)(de)(de)(de)(de)短期(qi)(qi)借(jie)(jie)款(kuan)(kuan)及長(chang)(chang)(chang)期(qi)(qi)借(jie)(jie)款(kuan)(kuan)金額約為(wei)(wei)(wei)319億(yi)元和(he)(he)(he)(he)(he)945億(yi)元，企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)結構會影響(xiang)(xiang)(xiang)(xiang)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額，進(jin)(jin)而(er)(er)影響(xiang)(xiang)(xiang)(xiang)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)所(suo)(suo)(suo)得(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)。2、企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)評估分(fen)析指標(biao)分(fen)析。通過(guo)(guo)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)主(zhu)要(yao)(yao)(yao)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)指標(biao)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)及其(qi)(qi)配(pei)比(bi)率(lv)(lv)(lv)(lv)(lv)識別稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)。（1）營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)成(cheng)(cheng)本(ben)(ben)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)。通常(chang)(chang)(chang)，營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)成(cheng)(cheng)本(ben)(ben)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)同(tong)步(bu)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)(chang)(chang)。2020年(nian)(nian)(nian)(nian)(nian)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)成(cheng)(cheng)本(ben)(ben)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)分(fen)別為(wei)(wei)(wei)0.17%和(he)(he)(he)(he)(he)-1.6%，得(de)(de)配(pei)比(bi)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)10.63%。從(cong)數據看出(chu)，主(zhu)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)(cheng)本(ben)(ben)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)相(xiang)(xiang)較于(yu)主(zhu)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)變(bian)(bian)(bian)(bian)(bian)化(hua)幅度大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)，主(zhu)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)(cheng)本(ben)(ben)的(de)(de)(de)(de)(de)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)(chang)(chang)速(su)度過(guo)(guo)快(kuai)。近(jin)兩年(nian)(nian)(nian)(nian)(nian)，大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)第二(er)產業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)設備的(de)(de)(de)(de)(de)檢修(xiu)和(he)(he)(he)(he)(he)更換(huan)需要(yao)(yao)(yao)供應(ying)(ying)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)量(liang)(liang)的(de)(de)(de)(de)(de)原(yuan)材料(liao)，并且物價上漲過(guo)(guo)快(kuai)，大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)在(zai)(zai)(zai)(zai)生(sheng)(sheng)產經營(ying)(ying)(ying)(ying)(ying)(ying)中(zhong)可能(neng)存在(zai)(zai)(zai)(zai)多(duo)列原(yuan)材料(liao)成(cheng)(cheng)本(ben)(ben)而(er)(er)引(yin)起稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)。（2）營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)利(li)(li)(li)潤(run)(run)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)。通常(chang)(chang)(chang)，營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)利(li)(li)(li)潤(run)(run)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)同(tong)步(bu)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)(chang)(chang)。2020年(nian)(nian)(nian)(nian)(nian)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)利(li)(li)(li)潤(run)(run)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)分(fen)別為(wei)(wei)(wei)0.17%和(he)(he)(he)(he)(he)37.53%，得(de)(de)配(pei)比(bi)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)0.45%，配(pei)比(bi)率(lv)(lv)(lv)(lv)(lv)相(xiang)(xiang)差越大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)，存在(zai)(zai)(zai)(zai)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)的(de)(de)(de)(de)(de)可能(neng)越大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)。從(cong)數據看出(chu)，營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)的(de)(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)遠低(di)于(yu)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)利(li)(li)(li)潤(run)(run)的(de)(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)；從(cong)資(zi)產負(fu)(fu)(fu)(fu)債表中(zhong)看出(chu)，企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)“其(qi)(qi)他應(ying)(ying)付(fu)款(kuan)(kuan)”年(nian)(nian)(nian)(nian)(nian)末數額為(wei)(wei)(wei)39.47億(yi)元，與2019年(nian)(nian)(nian)(nian)(nian)51.98億(yi)元相(xiang)(xiang)比(bi)減少很(hen)多(duo)，但大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)仍需要(yao)(yao)(yao)注(zhu)意，其(qi)(qi)他應(ying)(ying)付(fu)款(kuan)(kuan)數額過(guo)(guo)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)，引(yin)起成(cheng)(cheng)本(ben)(ben)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)多(duo)，使得(de)(de)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)加了隱(yin)藏利(li)(li)(li)潤(run)(run)的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)的(de)(de)(de)(de)(de)可能(neng)。（3）營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)。通常(chang)(chang)(chang)，營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)同(tong)步(bu)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)(chang)(chang)。2020年(nian)(nian)(nian)(nian)(nian)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)分(fen)別為(wei)(wei)(wei)0.17%和(he)(he)(he)(he)(he)65%，得(de)(de)配(pei)比(bi)率(lv)(lv)(lv)(lv)(lv)為(wei)(wei)(wei)0.26%。從(cong)數據看出(chu)，營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)與營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)率(lv)(lv)(lv)(lv)(lv)存在(zai)(zai)(zai)(zai)較大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)差距，根據企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)利(li)(li)(li)潤(run)(run)表和(he)(he)(he)(he)(he)資(zi)產負(fu)(fu)(fu)(fu)債表可知，企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)銷(xiao)(xiao)售(shou)(shou)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)近(jin)兩年(nian)(nian)(nian)(nian)(nian)占(zhan)(zhan)比(bi)很(hen)高(gao)(gao)(gao)，從(cong)2019年(nian)(nian)(nian)(nian)(nian)的(de)(de)(de)(de)(de)5，065萬(wan)元增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)加到8，347萬(wan)元，逐(zhu)年(nian)(nian)(nian)(nian)(nian)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)(chang)(chang)，反(fan)觀近(jin)兩年(nian)(nian)(nian)(nian)(nian)的(de)(de)(de)(de)(de)營(ying)(ying)(ying)(ying)(ying)(ying)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)長(chang)(chang)(chang)卻很(hen)緩慢，并且企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)利(li)(li)(li)息費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)和(he)(he)(he)(he)(he)短期(qi)(qi)借(jie)(jie)款(kuan)(kuan)及長(chang)(chang)(chang)期(qi)(qi)借(jie)(jie)款(kuan)(kuan)的(de)(de)(de)(de)(de)搭配(pei)不合(he)理(li)，可能(neng)存在(zai)(zai)(zai)(zai)銷(xiao)(xiao)售(shou)(shou)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)過(guo)(guo)多(duo)帶來的(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)。（三）稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)問題的(de)(de)(de)(de)(de)根源(yuan)(yuan)。對(dui)于(yu)大(da)(da)(da)(da)(da)(da)(da)(da)(da)(da)唐(tang)發(fa)(fa)(fa)(fa)(fa)(fa)(fa)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)來說(shuo)，造成(cheng)(cheng)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)風(feng)險(xian)(xian)(xian)的(de)(de)(de)(de)(de)根源(yuan)(yuan)，首先(xian)是國(guo)家稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)政(zheng)(zheng)(zheng)策變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)引(yin)起企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)銷(xiao)(xiao)售(shou)(shou)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)入(ru)(ru)(ru)(ru)和(he)(he)(he)(he)(he)成(cheng)(cheng)本(ben)(ben)的(de)(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)化(hua)，引(yin)起銷(xiao)(xiao)項稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額和(he)(he)(he)(he)(he)進(jin)(jin)項稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額的(de)(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)動(dong)(dong)(dong)(dong)(dong)(dong)，進(jin)(jin)而(er)(er)影響(xiang)(xiang)(xiang)(xiang)企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)額的(de)(de)(de)(de)(de)變(bian)(bian)(bian)(bian)(bian)化(hua)，使企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)增(zeng)(zeng)(zeng)(zeng)(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)負(fu)(fu)(fu)(fu)率(lv)(lv)(lv)(lv)(lv)偏低(di)，引(yin)起懷(huai)疑(yi)；其(qi)(qi)次(ci)(ci)，由于(yu)電(dian)(dian)(dian)(dian)(dian)(dian)(dian)力(li)(li)(li)行業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)的(de)(de)(de)(de)(de)特殊性，對(dui)相(xiang)(xiang)關稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收(shou)(shou)(shou)(shou)(shou)(shou)(shou)優惠(hui)政(zheng)(zheng)(zheng)策理(li)解有(you)偏差及企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員專業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)素質不高(gao)(gao)(gao)，引(yin)起納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)核算(suan)的(de)(de)(de)(de)(de)錯(cuo)誤；最后，企(qi)(qi)(qi)(qi)(qi)(qi)業(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)(ye)管(guan)理(li)人(ren)員和(he)(he)(he)(he)(he)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員對(dui)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)和(he)(he)(he)(he)(he)資(zi)產的(de)(de)(de)(de)(de)結構規劃(hua)不合(he)理(li)，使利(li)(li)(li)息費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)和(he)(he)(he)(he)(he)財(cai)務(wu)(wu)(wu)(wu)(wu)(wu)(wu)(wu)費(fei)(fei)(fei)(fei)(fei)用(yong)(yong)(yong)過(guo)(guo)高(gao)(gao)(gao)，引(yin)起納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)數額的(de)(de)(de)(de)(de)減少。

四、大數據背景下電力企業稅務風險管理的優化

（一）企業對稅(shui)務風險管(guan)理的優(you)化

1、企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)整(zheng)合內部(bu)(bu)控制(zhi)，加強風險(xian)防范。在(zai)國家(jia)對(dui)(dui)能源企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)改革(ge)中，首先，電力(li)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)要(yao)意(yi)識(shi)(shi)到稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)管(guan)理(li)(li)不(bu)僅是(shi)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關的(de)監(jian)督，在(zai)業(ye)(ye)(ye)財稅(shui)(shui)(shui)(shui)融合的(de)當下，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)從過去依靠會計師個人(ren)專(zhuan)(zhuan)業(ye)(ye)(ye)知識(shi)(shi)和(he)從業(ye)(ye)(ye)經驗進(jin)行(xing)記賬(zhang)報稅(shui)(shui)(shui)(shui)工(gong)(gong)作(zuo)(zuo)，到依托企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)相關部(bu)(bu)門，例(li)如在(zai)結合會計師個人(ren)的(de)基礎上，由(you)銷售部(bu)(bu)門進(jin)行(xing)銷售業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)報送等(deng)工(gong)(gong)作(zuo)(zuo)，顯示出稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)管(guan)理(li)(li)不(bu)是(shi)會計單方(fang)(fang)面的(de)事(shi)(shi)情，而是(shi)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)每個員(yuan)工(gong)(gong)共同的(de)責任(ren)，有(you)利(li)于提高員(yuan)工(gong)(gong)的(de)風險(xian)意(yi)識(shi)(shi)，降(jiang)低(di)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)成(cheng)本(ben)；其(qi)次，目(mu)前企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)理(li)(li)趨(qu)向于利(li)用智能化、自(zi)動化的(de)會計核算(suan)(suan)、稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)核算(suan)(suan)方(fang)(fang)法，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)財務(wu)(wu)(wu)(wu)(wu)(wu)、稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)理(li)(li)更加標準，由(you)此(ci)(ci)提高了(le)整(zheng)個企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)的(de)工(gong)(gong)作(zuo)(zuo)效率(lv)；最(zui)后，建立健全稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)防范制(zhi)度，嚴格遵守(shou)制(zhi)度條款做事(shi)(shi)，在(zai)納稅(shui)(shui)(shui)(shui)項(xiang)目(mu)、可抵扣(kou)稅(shui)(shui)(shui)(shui)額(e)(e)、合作(zuo)(zuo)方(fang)(fang)的(de)信用等(deng)級、固定(ding)(ding)資產折(zhe)舊計量方(fang)(fang)法等(deng)方(fang)(fang)面做到有(you)理(li)(li)可依。2、企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)提高稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)專(zhuan)(zhuan)業(ye)(ye)(ye)素養，加強部(bu)(bu)門之(zhi)間溝(gou)通(tong)。通(tong)常，企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)財務(wu)(wu)(wu)(wu)(wu)(wu)核算(suan)(suan)、稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)核算(suan)(suan)出現(xian)偏差(cha)時(shi)，絕大部(bu)(bu)分是(shi)因(yin)為稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)在(zai)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)知識(shi)(shi)儲備(bei)方(fang)(fang)面有(you)欠缺，例(li)如對(dui)(dui)新發(fa)布的(de)規定(ding)(ding)沒(mei)有(you)及時(shi)了(le)解，對(dui)(dui)免稅(shui)(shui)(shui)(shui)、減稅(shui)(shui)(shui)(shui)、抵扣(kou)稅(shui)(shui)(shui)(shui)額(e)(e)、優惠政策等(deng)理(li)(li)解不(bu)到位。稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)作(zuo)(zuo)為企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)管(guan)理(li)(li)的(de)主體，其(qi)自(zi)身(shen)的(de)專(zhuan)(zhuan)業(ye)(ye)(ye)能力(li)和(he)溝(gou)通(tong)能力(li)直接影(ying)響(xiang)企(qi)(qi)(qi)(qi)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風險(xian)管(guan)理(li)(li)的(de)結果(guo)。因(yin)此(ci)(ci)，定(ding)(ding)期對(dui)(dui)稅(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)進(jin)行(xing)專(zhuan)(zhuan)業(ye)(ye)(ye)知識(shi)(shi)培訓和(he)考核，加強涉稅(shui)(shui)(shui)(shui)人(ren)員(yuan)的(de)實(shi)操能力(li)。

（二）稅務機(ji)關(guan)對(dui)稅務風(feng)險管理的優化(hua)

1、加(jia)(jia)強稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關對(dui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)識別的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)敏感度(du)(du)。通常，只有(you)基層稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關才對(dui)企(qi)(qi)(qi)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)進(jin)行(xing)(xing)(xing)(xing)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)評估(gu)(gu)，并且有(you)重(zhong)稽查、輕評估(gu)(gu)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)特點(dian)(dian)，在(zai)(zai)(zai)此需(xu)要(yao)對(dui)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)評估(gu)(gu)人(ren)員(yuan)(yuan)進(jin)行(xing)(xing)(xing)(xing)專(zhuan)業(ye)(ye)(ye)培訓(xun)。部分(fen)人(ren)員(yuan)(yuan)受自身(shen)業(ye)(ye)(ye)務(wu)(wu)(wu)(wu)(wu)(wu)水(shui)平局限，對(dui)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)疑(yi)點(dian)(dian)數(shu)(shu)據(ju)(ju)(ju)不能(neng)(neng)進(jin)行(xing)(xing)(xing)(xing)深(shen)層次的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)分(fen)析。另(ling)外(wai)，從年齡結構看，目(mu)前基層稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)機(ji)關面臨人(ren)員(yuan)(yuan)老化問題(ti)，要(yao)加(jia)(jia)大(da)對(dui)青(qing)年稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)人(ren)才的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)引(yin)進(jin)工(gong)作，更好地(di)提(ti)高(gao)(gao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)意識。2、加(jia)(jia)強風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)指(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)設(she)(she)定(ding)(ding)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)準(zhun)確性(xing)。上級推(tui)送了(le)(le)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)任務(wu)(wu)(wu)(wu)(wu)(wu)后(hou)(hou)，根據(ju)(ju)(ju)大(da)數(shu)(shu)據(ju)(ju)(ju)對(dui)企(qi)(qi)(qi)業(ye)(ye)(ye)數(shu)(shu)據(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)綜合(he)整理(li)，結合(he)當時(shi)經(jing)濟(ji)環境(jing)和(he)相關政策，多次進(jin)行(xing)(xing)(xing)(xing)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)指(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)評估(gu)(gu)，這(zhe)對(dui)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)人(ren)員(yuan)(yuan)有(you)了(le)(le)較(jiao)高(gao)(gao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)要(yao)求。例如，對(dui)內(nei)利用企(qi)(qi)(qi)業(ye)(ye)(ye)各種納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)申(shen)報表(biao)(biao)、財務(wu)(wu)(wu)(wu)(wu)(wu)報表(biao)(biao)、發票(piao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)數(shu)(shu)額(e)、書寫(xie)形式、票(piao)號等是(shi)否準(zhun)確，來驗證風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)點(dian)(dian)；對(dui)外(wai)充分(fen)利用第三方(fang)數(shu)(shu)據(ju)(ju)(ju)，來加(jia)(jia)強納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)人(ren)數(shu)(shu)據(ju)(ju)(ju)支撐力度(du)(du)。在(zai)(zai)(zai)對(dui)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)測(ce)評企(qi)(qi)(qi)業(ye)(ye)(ye)信(xin)息不了(le)(le)解的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)情況下，利用大(da)數(shu)(shu)據(ju)(ju)(ju)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)抓爬技術整合(he)企(qi)(qi)(qi)業(ye)(ye)(ye)相關信(xin)息，從宏觀角度(du)(du)分(fen)析整個行(xing)(xing)(xing)(xing)業(ye)(ye)(ye)不同(tong)時(shi)期(qi)(qi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)指(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)，再結合(he)每個企(qi)(qi)(qi)業(ye)(ye)(ye)自身(shen)特性(xing)得出具體(ti)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)指(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)設(she)(she)定(ding)(ding)。3、加(jia)(jia)強稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)監(jian)(jian)控(kong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)時(shi)效(xiao)性(xing)。為(wei)了(le)(le)加(jia)(jia)強稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)監(jian)(jian)控(kong)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)力度(du)(du)，應成立專(zhuan)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)監(jian)(jian)測(ce)部門，通過大(da)數(shu)(shu)據(ju)(ju)(ju)對(dui)企(qi)(qi)(qi)業(ye)(ye)(ye)進(jin)行(xing)(xing)(xing)(xing)不定(ding)(ding)時(shi)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)抽查，制(zhi)定(ding)(ding)相關風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)篩查流程，從稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)種、申(shen)報和(he)發票(piao)管(guan)理(li)等方(fang)面入手。提(ti)取(qu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)信(xin)息后(hou)(hou)，通過識別和(he)匯(hui)總(zong)，分(fen)析存在(zai)(zai)(zai)疑(yi)點(dian)(dian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)指(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)與企(qi)(qi)(qi)業(ye)(ye)(ye)經(jing)營之間的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)相關性(xing)，對(dui)重(zhong)點(dian)(dian)問題(ti)進(jin)行(xing)(xing)(xing)(xing)實(shi)地(di)考(kao)察，完善(shan)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預警指(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)設(she)(she)定(ding)(ding)值，提(ti)高(gao)(gao)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)應對(dui)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)有(you)效(xiao)性(xing)。同(tong)一(yi)(yi)納稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)戶(hu)有(you)多個風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)點(dian)(dian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，在(zai)(zai)(zai)入戶(hu)時(shi)要(yao)統(tong)一(yi)(yi)下發，做(zuo)重(zhong)點(dian)(dian)標(biao)(biao)(biao)(biao)(biao)注，并增加(jia)(jia)入戶(hu)次數(shu)(shu)。4、加(jia)(jia)強稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)成效(xiao)管(guan)理(li)。在(zai)(zai)(zai)設(she)(she)定(ding)(ding)好風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)指(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)同(tong)時(shi)，對(dui)于(yu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)質量(liang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)檢驗也必不可少。不能(neng)(neng)簡單地(di)用有(you)涉(she)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)預警指(zhi)(zhi)標(biao)(biao)(biao)(biao)(biao)作為(wei)衡(heng)量(liang)標(biao)(biao)(biao)(biao)(biao)準(zhun)，而應當以(yi)(yi)努力提(ti)高(gao)(gao)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)法遵從度(du)(du)、進(jin)一(yi)(yi)步防(fang)范(fan)和(he)控(kong)制(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)收流失為(wei)目(mu)標(biao)(biao)(biao)(biao)(biao)。同(tong)時(shi)，考(kao)慮涉(she)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)疑(yi)點(dian)(dian)是(shi)否能(neng)(neng)夠(gou)消除、后(hou)(hou)續(xu)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)是(shi)否能(neng)(neng)實(shi)現、同(tong)一(yi)(yi)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)點(dian)(dian)是(shi)否連(lian)續(xu)出現，以(yi)(yi)此來評估(gu)(gu)企(qi)(qi)(qi)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)點(dian)(dian)。總(zong)之，在(zai)(zai)(zai)當前的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)市場(chang)化經(jing)濟(ji)中，企(qi)(qi)(qi)業(ye)(ye)(ye)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)防(fang)范(fan)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)重(zhong)要(yao)性(xing)日趨顯現。對(dui)電力企(qi)(qi)(qi)業(ye)(ye)(ye)進(jin)行(xing)(xing)(xing)(xing)有(you)效(xiao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)管(guan)理(li)是(shi)十分(fen)必要(yao)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，是(shi)時(shi)代的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)趨勢，有(you)利于(yu)對(dui)企(qi)(qi)(qi)業(ye)(ye)(ye)自身(shen)經(jing)營狀(zhuang)況的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)監(jian)(jian)測(ce)和(he)保護，降低稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)成本(ben)，提(ti)高(gao)(gao)經(jing)營效(xiao)益，維(wei)持(chi)良好的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)持(chi)續(xu)經(jing)營狀(zhuang)態。稅(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)(shui)務(wu)(wu)(wu)(wu)(wu)(wu)風(feng)(feng)(feng)(feng)(feng)險(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)(xian)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)管(guan)理(li)不是(shi)一(yi)(yi)蹴而就的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)，需(xu)要(yao)長期(qi)(qi)堅持(chi)和(he)學習，為(wei)了(le)(le)國家能(neng)(neng)源支柱產(chan)業(ye)(ye)(ye)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)持(chi)續(xu)穩(wen)定(ding)(ding)發展，需(xu)要(yao)各方(fang)的(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)(de)努力。

主要參考文獻：

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作者：林佳瑤(yao) 單位：黑龍(long)江大學