一、税务风险防范现状 (一)防范风险技术不娴熟。 1.税务风险防范的针对性不强。国家税收政策因不同地区、不同行业、不同部门、不同生产经营规模、不同销售途径等而有所差异,所以纳税人在防范税务风险过程中,看问题的思路、角度及采取的防范措施、步骤也不尽相同。如税法规定,纳税人自产的应税消费品用于换取生产资料和消费资料, First, the current situation of tax risk prevention (A) to guard against risks Unskilled. 1. Tax risk prevention is not targeted. The tax policy of the state varies according to different regions, industries, departments, production and management scale, and different sales channels. Therefore, in the process of tax risk prevention, taxpayers should look at the train of thought and perspective and the preventive measures and steps Not the same. Such as tax law, taxpayers produce taxable consumer goods used in exchange for means of production and consumption data,