税务风险是企业在经营、财税工作中面临的主要风险,在内部控制体系中建立税务风险防范机制是当前企业适应市场经济的核心举措。本研究从税务风险的行业认知入手,探究了企业进行税务风险管理的意义,分析了企业税务工作中风险的主要来源,提供了从体制建设、信息交流、风险评估和内部监督工作入手,依靠内部控制体系,建立防范企业税务风险的管理措施,希望对防控企业税务风险,提高企业内部控制体系建设质量有所启迪。 Tax risk is the major risk that an enterprise faces in its operation and taxation. The establishment of a tax risk prevention mechanism in the internal control system is the core measure for the current enterprise to adapt to the market economy. This research starts with the industry cognition of tax risk, explores the significance of tax risk management in enterprises, analyzes the main sources of risk in taxation of enterprises, and provides some suggestions on how to start the tax management from the aspects of system construction, information exchange, risk assessment and internal supervision, Internal control system and establish management measures to guard against corporate tax risks. We hope that it will give some inspiration to the prevention and control of corporate tax risks and the quality of the enterprise’s internal control system.