目前,我国企业依法纳税的意识正在逐步增强,税务风险的管理也越来越受到广泛的重视。而在现如今的市场经济大环境下,许多超市和商场对外销售的购物卡的过程中存在不少税务风险,如购物卡买卖环节发票开具的税务风险、购物卡买卖双方纳税申报环节中的税务风险、滋生腐败风险等,本文主要在分析购物卡税务风险的同时提出税务风险的控制策略。 At present, the awareness of Chinese enterprises paying taxes in accordance with the law is gradually increasing, and the management of tax risks has drawn more and more attention. In the current market economy environment, many supermarkets and shopping malls have a lot of tax risks in their shopping cards, such as the tax risk arising from the purchase card purchase and sale invoices, the taxation in the tax declaration section of the card buyers and sellers Risk, breed corruption risk, this article mainly analyzes the tax risk of shopping card at the same time put forward the control strategy of tax risk.