税收风险，是指在征税过程中，由于制度方面的缺陷，政策、管理方面的失误，以及种种不可预知和控制的因素所引起的税源状况恶化、税收调节功能减弱、税收增长乏力、最终导致税收收入不能满足政府实现职能需要的一种可能性。税收风险是客观存在的，尽管其尚未完全为人们所认识 Tax risk refers to the tax revenue in the process, due to institutional shortcomings, policies, management errors, as well as unpredictable and control factors caused by deterioration of tax sources, tax regulatory functions weaken, weak tax growth, and ultimately lead Tax revenue can not meet the government needs to achieve a functional possibility. Tax risk is an objective reality, although it is not yet fully understood