随着依法治税和行政审批制度改革的深入推进,如何在简政放权的同时进一步强化税收风险防控成为当前税收工作面临的重点问题。税务机关受岗责设置、管理理念、人员素质等因素的限制,在有效实施自我管控、精准应对税收风险方面存在短板。笔者认为,要从健全风险防控制度、加强清册管理、强化数据管控等方面着手,筑牢税收风险防范“防火墙”。一是健全风险防控制度。制度 With the further promotion of tax administration and reform of administrative examination and approval system, how to further strengthen the prevention and control of tax risks while simplifying power and decentralization has become the key issue facing tax work. The tax authorities are limited by factors such as job responsibilities, management philosophy, and personnel qualifications. There are shortages in effectively implementing self-regulation and precise tax risk mitigation. The author believes that we should start from a sound risk prevention and control system, strengthen inventory management, and strengthen data management and control, build a strong tax risk prevention “firewall ”. First, improve the risk prevention and control system. system