自2009年国税总局要求150家大型企业进行税务自查提供税务验证报告至今,国内诸多大型企业频遭纳税风波,财务和声誉遭受重创,因此,税务风险管理,现在已经是企业必须重视的问题了。本文通过对国内外的税务风险、税务风险管理研究现状进行了整理、分析、归纳总结,展望了企业内部税务风险控制的未来研究方式 Since 2009, the State Administration of Taxation asked 150 large-scale enterprises to carry out tax self-examination to provide tax verification report so far, many large-scale domestic enterprises have been taxpayers, financial and reputation suffered heavy losses, therefore, tax risk management, is now the business must pay attention to the problem . In this paper, we summarize and analyze the current situation of tax risk and tax risk management at home and abroad, summarize and prospect the future research methods of tax risk control in the enterprise