税务风险是指企业涉税行为未能正确遵守税收法规而导致企业未来利益的可能损失。企业的纳税行为不符合税法规定,应纳税而未纳税或少纳税,就会面临补税、罚款、加收滞纳金、刑事处罚以及声誉损害等风险。大企业具有集团性、跨地区、跨国界经营的特点,内部结构复杂,行业跨度大,难免会产生一些税务风险。大企业的税务风险主要来源于:法人治理层和经营管理层的纳税态度和观念错位;没有建立或落 Tax risk refers to the possible loss of the future interests of the enterprise caused by the failure of the tax-related activities of enterprises to correctly abide by the tax laws and regulations. Taxpayers do not comply with the provisions of the Tax Law. Taxpayers who fail to pay taxes or pay less will face the risks of tax refunds, fines, overdue taxes, criminal penalties and reputation damage. Large enterprises have the characteristics of group-based, trans-regional and cross-border operations. The complicated internal structure and the large-scale industry span will inevitably generate some tax risks. The tax risk of large enterprises mainly comes from: corporate governance and management of tax attitudes and misplaced; did not establish or drop