在我国企业中,国有企业和中、小企业,税务风险没有被高度重视。由于我国经济处于转型时期,相应的法律、法规、制度还不完善,企业只有在法律许可的范围内,通过对经营、投资、理财活动的事先筹划、事中、事后控制,规避纳税风险、避免税务处罚,并在不违反国家税法的前提下尽可能降低税负。本文结合我国国情,在国内外相关研究的基础上,提出从税收法制、企业税务筹划、企业财务会计和纳税人权利四个角度规避企业税务风险。 Among our enterprises, state-owned enterprises, medium and small-sized enterprises and tax risks are not highly valued. As China’s economy is in a period of transition, corresponding laws, regulations and systems are not yet perfect. Enterprises should avoid prejudice of tax risks by prior planning, handling and post-control of operations, investment and wealth management activities only within the limits permitted by law Tax penalties, and the tax does not violate the premise of the state as much as possible to reduce the tax burden. On the basis of relevant researches at home and abroad, this paper proposes to evade corporate tax risks from the perspective of tax law, corporate tax planning, corporate financial accounting and taxpayers’ rights.