随着社会的不断进步,国家也在逐渐的调整各方面政策,希望我国成为一个经济制度都相当健全的完善体,而当前的税收政策改革正是其发展的一个方面。为了满足我国人民的进步需求,完善国家体制,政府在“十二五”期间确立增收增值税的新计划。但是计划的推行也是问题出现的时刻,在此期间,增值税增加所产生的一些税务风险渐渐暴露了出来。本文针对国家税收改革的税务统筹与风险问题进行分析探讨。 With the constant progress of the society, the state is also gradually adjusting various policies and hopes that our country will become a sound body with a sound economic system. The current tax policy reform is just one aspect of its development. In order to meet the improvement needs of our people and improve the state system, the government has set a new plan for increasing the value added tax during the “12th Five-Year Plan” period. However, the implementation of the plan is also a moment when the problem arises. During this period, some tax risks arising from the increase in value-added tax are gradually exposed. This article analyzes and discusses tax co-ordination and risk issues in the national tax reform.