税收风险管理被税务部门认为是一种能够有效弥补征管漏洞和强化税源管理的手段,税收风险管理具有明显的纳税服务属性,在大数据化时代对纳税服务有着深远的影响。以纳税服务视角来研究税收风险管理工作,不仅可将纳税服务和税收征管活动有机结合起来,且有利于推进针对纳税人的个性化服务。 Tax risk management is regarded by the tax authorities as a means of effectively making up for the loopholes in the collection and strengthening of tax source management. Tax risk management has obvious tax service attributes and has a profound impact on tax services in the age of big data. Studying the work of tax risk management from the perspective of tax service can not only combine the tax service and tax collection activities, but also promote the personalized service for taxpayers.