近年来,风险管理理论逐渐被现代企业所重视和接受,并将其逐渐运用到现代企业的管理中。作为风险管理中的一个重要组成内容,对纳税风险的管理成为企业风险管理中的重头戏。纳税风险对企业而言具有设计的环节多、隐蔽性强、危害性较大的特点,必须引起企业的高度重视。本文将就如何识别我国现代企业所得税纳税风险进行分析,并找出相应的对策。 In recent years, the risk management theory has gradually been valued and accepted by modern enterprises, and gradually applied to the management of modern enterprises. As an important part of risk management, the management of tax risk becomes the highlight of enterprise risk management. Tax risk for enterprises with more aspects of the design, concealed, harmful to the larger features, must attract the enterprises attach great importance. This article will analyze how to identify the tax risk of our country’s modern enterprise income tax and find the corresponding countermeasures.