税务风险是企业因没有遵循税法可能遭受的法律制裁、财务损失或声誉损害,是企业风险管理的分支。党的十八大报告明确指出,要加快“走出去”步伐,增强企业国际化经营能力,培育一批世界水平的跨国公司。党的十九大又对推动形成全面开放新格局做了具体部署。强调促进国际产能合作,形成面向全球的贸易、投融 Tax risk is the branch of the enterprise risk management which is the legal sanction, financial loss or reputation damage that an enterprise may suffer because of not following the tax law. The report of the 18th National Congress of the CPC made it clear that it is necessary to speed up the pace of “going global”, enhance the international operation capability of enterprises, and foster a group of multinationals with world-class standards. The 19th National Congress of the Communist Party of China made concrete plans to promote the formation of a new pattern of overall opening up. Emphasize the promotion of international cooperation in capacity-building and the formation of a global trade, investment and financing