如何在新形势下进一步加强税收风险管理,提高税收征管质量和效率,是摆在税务部门面前的一项重要任务。实行税收风险管理,有其客观必要性。一些纳税人为了实现利益最大化,通过各种方式逃避缴纳税款,造成税收流失。部分纳税人由于不熟悉相关税收法律法规,导致少缴或漏缴税款,从而形成非主观故意引发的税收风险。随着经济全球化和社会主义市场经济的深入发展,产业结构、区域结构、市场环境等发生新的变化,从而带来企业组织形式、经营方式、经营业务等重大调整、税源规模和结 How to further strengthen tax risk management in the new situation and improve the quality and efficiency of tax collection and administration is an important task for the tax department. The implementation of tax risk management, there is an objective necessity. Some taxpayers evade taxes by various means in order to maximize profits, resulting in the loss of tax revenue. Some taxpayers who are unfamiliar with relevant tax laws and regulations, thus causing less or no tax to be paid, thus creating a tax risk that is not subjectively deliberately caused. With the deepening economic globalization and the development of the socialist market economy, new changes have taken place in the industrial structure, regional structure and market environment, thereby bringing about major adjustments in the form and mode of operation of enterprises and business operations,