金税四期背景下中小企业税务风险管理：影响、困境与优化路径

Tax Risk Management of Small and Medium-Sized Enterprises under the Background of Golden Tax Phase IV: Impact, Challenges and Optimization Pathways

摘要: 随着金税四期的全面推行，我国税收征管正式迈入“以数治税”新阶段。中小企业在享受数字化征管便利的同时，也面临着前所未有的税务合规压力。本文系统分析了金税四期对中小企业税务管理的核心影响，梳理出企业在组织管理、信息管理、风险管控、实操运营等方面的现实困境，并基于资源基础观与制度理论从企业内部、政策征管、外部支撑、技术环境四个维度剖析了困境形成的深层成因。在此基础上，从企业、政府、中介机构、行业协会四大主体出发，提出构建“企业内生防控、外部协同支撑”的税务风险管理体系。通过优化政策征管生态、打造专业普惠服务、凝聚行业合规合力等协同路径，助力中小企业提升税务风险管理能力与数字化适配能力，实现税务合规经营与可持续发展的有机融合，同时为完善我国税收治理体系、构建公平竞争的市场环境提供实践参考。

Abstract: With the full implementation of Golden Tax Phase IV, China’s tax administration has officially entered a new era of “data‑driven tax governance”. While small and medium-sized enterprises (SMEs) benefit from digital tax management systems, they also face unprecedented compliance pressures. This study systematically analyzes the core impacts of Golden Tax Phase IV on SMEs’ tax management, identifies practical challenges in organizational management, information systems, risk control, and operational practices, and examines underlying causes through four dimensions: internal organizational structures, policy enforcement mechanisms, external support systems, and technological environments, grounded in resource-based view and institutional theory frameworks. Building on this analysis, the paper proposes establishing a tax risk management system featuring “intrinsic corporate safeguards and external collaborative support” through four key stakeholders: enterprises, government agencies, intermediary institutions, and industry associations. By optimizing policy enforcement ecosystems, delivering professional inclusive services, and fostering industry-wide compliance synergy, the study aims to enhance SMEs’ tax risk management capabilities and digital adaptation capacity, achieving organic integration of tax compliance operations and sustainable development. These insights provide practical references for improving China’s tax governance framework and fostering a fair competitive market environment.