纳税是企业作为市场主体应尽的义务,税收征管是税务机关肩负的责任,真正将两者连接在一起,将会为企业面临的税务风险提供解决的思路。本文在系统分析了企业税务风险和纳税评估的相关问题以后,重点研究了如何规避企业税务风险,提高纳税评估效能以及如何通过纳税评估来增强企业抵御税务风险的能力。 Taxation is the obligation of the enterprise as the main body of the market. Tax collection and administration is the responsibility of the tax authorities. Connecting the two together will provide a solution to the tax risks facing the enterprise. After systematically analyzing the problems related to corporate tax risk and tax assessment, this paper focuses on how to evade corporate tax risk, improve the efficiency of tax assessment and how to enhance the ability of enterprises to resist tax risk through tax assessment.