税收风险按形成的原因可分为固有风险、制度风险和管理风险;评估税收风险有定量分析评价、定性分析评价和综合评价三种方法;而抵御和化解税收风险则需要采用投入产出分析、关键物件控制法等,同时应提高执法者的素质,做好部门协作等相关的配套措施。 Tax risk can be divided into inherent risk, institutional risk and management risk according to the reasons for its formation. There are three methods for assessing tax risk such as quantitative analysis, qualitative analysis and evaluation and comprehensive evaluation. To resist and dissolve tax risks, we need to adopt input- Key object control law, etc., at the same time should improve the quality of law-enforcers, and do a good job departmental cooperation and other related measures.