纳税策略及风险管理是财务管理决策中的一个重要的组成部分,但是决策有成功也有失败。因此,纳税策略在为企业带来收益的同时,由于一些因素的影响,其结果有其不确定性,也就是说,纳税策略还存在着风险。如果忽视这些风险,企业就会遭受更大的损失。这样,不但没有达到纳税筹划的目的,反而有可能触犯相关的法律,这样在浪费货币、时间等筹划成本的同时,还会损害企业自身的信誉,对其长远发展造成不利的影响。因此,对企业纳税策略及其风险管理的研究至关重要。本文就企业纳税策略及风险管理时应该注意的问题进行探讨。 Tax policy and risk management are an important part of the financial management decision-making, but the success or failure of the decision-making. Therefore, the tax strategy brings benefits to the enterprise at the same time, due to a number of factors, the result has its uncertainty, that is to say, there are still tax risks. If you ignore these risks, companies will suffer even greater losses. In this way, not only failing to achieve the purpose of tax planning, but may violate the relevant laws, so that while wasting money and time planning costs, it will also damage the enterprise’s own credibility and adversely affect its long-term development. Therefore, the research on corporate tax policy and its risk management is of crucial importance. This article discusses the tax issues and risk management should pay attention to.