近年来,我国税务系统推进以风险为导向的征管改革,创建税务风险识别模型,借助信息化技术手段,实现风险点的识别、推送、应对,降低纳税人涉税风险,净化纳税环境,提高纳税人税法遵从度。顺应这一改革思路,本文探讨了纳税人涉税风险点自助消除新模式。一、以风险管理为导向的征管改革实践中出 In recent years, China’s taxation system has promoted the risk-based reform of tax collection and management, created a tax risk identification model, and implemented information technology to identify, push and deal with risk points, reduce tax-related tax risks for taxpayers, purify the tax environment, Human tax law compliance. Complying with this reform mentality, this article explores a new mode of self-help elimination for taxpayers’ tax-related risk points. First, the risk management-oriented reform in the collection and management out