面对国家税收惠民政策的不断出台,本文通过对建材、家居类专业型市场的税收风险实证分析,提出了加强个体零散税收征管的应对措施,通过科学的税收风险管理流程和管理方法,控制和降低纳税人的税收遵从风险,同时防范税务机关的执法风险所带来的损失和危害。 In the face of the continuous introduction of national tax benefit policy, through the empirical analysis of the tax risk of building materials, home-based professional market, this paper puts forward the countermeasures to strengthen individual tax collection and management, through the scientific tax risk management process and management methods And reduce the taxpayer’s tax compliance risk, while preventing tax law enforcement risks caused by the loss and damage.