企业纳税风险是企业的涉税行为因未能正确有效遵守税收法规而导致企业未来利益的可能损失,具体表现为企业涉税行为影响纳税准确性的不确定因素,结果就是企业多交了税或者少交了税。概括来讲,企业的涉税行为大致可分为三类:税收政策遵从、纳税金额核算、纳税筹划。其中税收政策遵从就是纳什么税的问题,纳税金额核算就是纳多少税的问题,纳税筹划就是如何纳最少的税的问题。 Corporate tax risk is the possible loss of the company’s future profits due to the failure of the tax-related behavior of the enterprise due to the failure to properly and effectively comply with the tax regulations. The specific manifestation is the uncertainties of the accuracy of the corporate tax-related tax payment. As a result, enterprises pay more taxes or Pay less tax. Generally speaking, the tax-related activities of enterprises can be divided into three categories: tax policy compliance, tax amount accounting, tax planning. Among them, the tax policy compliance is the question of what kind of tax is satisfied. The tax amount is the issue of how much tax is paid. Tax planning is the question of how to receive the least tax.