企业在实现扩张和强大之后,应当缴纳的税款充分缴纳了么?今后是否会由于偷逃税款而被惩罚?应当使用的优惠政策充分使用了么?是否缴纳了多余的税款?无论是公司亦或是税务机构,都应当意识到税收规划更加深层的含义是纳税风险管理,也就是掌控自身的纳税风险,降低税款缴纳过多或是不足的发生概率。本文针对税收风险含义和怎样展开纳税风险管理表明了本人的观点。 After the expansion and strengthening of the enterprise, should the tax payment be fully paid? Whether it will be punished for tax evasion in the future? Should the preferential policies used be fully used? And if any excess tax has been paid? Whether the company Or tax agencies, should realize that the deeper meaning of tax planning is tax risk management, that is, to control their own tax risks and reduce the probability of over or under-payment of taxes. This article shows my point of view on the meaning of tax risk and how to carry out tax risk management.