随着我国税收征管工作的进一步科学化和精细化,我国企业的依法纳税意识和纳税行为得到了显著加强,但是从现实来看,我国企业的纳税现状还不尽如人意,有不少企业依然存在着诸如偷税、漏税、逃税等严重违法税法的不法行为,这和我国纳税风险管理不足、风险控制评估缺失有很大关系,因此加强企业纳税风险控制研究既是加强税收征管工作的现实需要,也是促进我国企业税收风险控制理论发展的重要举措。 With the further scientification and elaboration of the tax collection and administration in our country, the tax awareness and tax payment in accordance with the law of our country have been significantly strengthened. However, from the realistic point of view, the tax payment status of our country’s enterprises is not satisfactory, and many enterprises still There are illegal acts such as tax evasion, tax evasion, tax evasion and other serious unlawful tax laws, which have a great relationship with the lack of tax risk management in our country and the lack of risk control assessment. Therefore, strengthening the research on tax risk control of enterprises is not only a practical need to strengthen tax administration but also Promote the development of China’s corporate tax risk control theory important measure.