中小企业税务风险管理作为减少企业外部成本的有效途径之一,对企业的发展有重要作用。通过对延吉市中小企业内部税务相关情况、税收优惠政策等方面的调查,对中小企业税务风险有了进一步了解。问卷所调查企业普遍存在税务会计基础薄弱、税收优惠政策利用不当、筹划不完善等问题。本文以调查报告为依据,针对反映出的问题进一步研究延吉市中小企业税务风险管理。 Tax risk management of SMEs as one of the effective ways to reduce the external cost of an enterprise plays an important role in the development of an enterprise. Through the investigation of the internal tax situation and tax preferential policies of small and medium-sized enterprises in Yanji City, the tax risks of SMEs have been further studied. Questionnaires surveyed companies generally weak tax accounting basis, the tax preferential policies used improperly, planning imperfections and other issues. Based on the investigation report, this article further studies the tax risk management of SMEs in Yanji for the problems reflected.