大力推进以风险管理为导向的现代税收征管体系建设是“十二五”期间税收征管工作的一个基本目标。本文从基层税源专业化管理视角.探索“数码内控链”模式在中小专用设备制造企业税收风险管理中的应用,设定税源管理的主要运行环节和主要防范要点,达到优化基层税源管理内控运行效能、深化税收风险管理的目的。 Vigorously promoting the construction of modern tax collection and management system guided by risk management is a basic goal of tax collection and administration during the “12th Five-Year Plan” period. This paper from the perspective of grassroots tax sources specialized management explore the “digital internal control chain” mode in small and medium-sized special equipment manufacturing enterprises tax risk management application, set the main operation of tax source management and major preventive elements to achieve optimization of grassroots tax source management internal control Operational efficiency, deepen the purpose of tax risk management.