纳税管理是企业以国家税法为依据,根据自身所从事的涉税活动,对纳税活动的全过程进行管理,以依法履行法定纳税义务,不违法地减轻自身税收负担和税收缴纳费用,以充分保护企业合法权益的一种管理活动。企业面临的主要纳税风险有税收法律适用风险、企业内部涉税管理风险和纳税信用风险等几种。文章阐述了财务人员纳税承担的法律责任,并分析了其风险形成的原因,并在此基础上提出了降低纳税风险的应对措施。 Tax administration is based on the state tax law, according to their own tax-related activities, the whole process of tax administration to manage the statutory tax obligations according to the law, not to reduce their own tax burden and tax payment costs, in order to fully protect A kind of management activity of legitimate rights and interests of enterprises. The main tax risks faced by enterprises are the risk of applicable tax laws, the tax-related management risks in the enterprise and the credit risk of taxation. The article elaborates the legal responsibility of financial officers in tax payment and analyzes the causes of its formation. On this basis, it puts forward some countermeasures to reduce the tax risk.