风险,是指生产目的与劳动成果之间的不确定性,可能会带来的成本损失或收益获利。2007年爆发的世界金融危机,就是由于金融机构内部控制缺失、风险防范失控所引发的经济灾难。自此,全球范围内各行各业对风险的管理和防控都给予了高度关注。对于税务机关来说,由于税收工作具有财政职能、经济职能和监督职能,所肩负的职责及行使的权力与经济利益分配息息相关,因此时刻面临着各类风险,按照性质来划分主要包括税收风 Risk refers to the uncertainty between the purpose of production and the result of labor, which may bring about cost loss or profit-taking. The world financial crisis that broke out in 2007 was due to the economic disaster caused by the lack of internal control over financial institutions and the loss of risk prevention. Since then, all walks of life worldwide have given high priority to the management and prevention of risks. For the tax authorities, due to the financial functions, economic functions and supervisory functions of the tax work, the duties and powers exercised and the distribution of economic benefits, the tax authorities are always faced with all kinds of risks,