税收风险管理是税源专业化管理的核心。近年来,各地税务机关不断健全税收风险管理,行政效能和纳税遵从度显著提高。但随着改革的不断深入,税收风险管理在数据质量、体制机制、后续监管等方面存在的问题也逐渐显露。笔者认为,要从数据质量、模型建设、流程管理、技术支撑等方面着手,促进税收风险管理向纵深拓展。加强数据质量管理。数据质量是风险管理的生命线,有效的风险管理必须依赖全面而可靠的数据, Tax risk management is the core of tax source specialized management. In recent years, tax authorities around the country have continuously improved their tax risk management, and their administrative efficiency and compliance with tax compliance have risen significantly. However, with the continuous deepening of reform, the problems of tax risk management in terms of data quality, system and mechanism, and follow-up supervision are gradually revealed. The author believes that from the data quality, model building, process management, technical support, etc., to promote tax risk management to expand in depth. Strengthen data quality management. Data quality is the lifeblood of risk management and effective risk management must rely on comprehensive and reliable data,