近年来,全国税务系统充分发挥税收风险管理的导向作用,综合运用各类征管数据,建立风控模型,在信息管税方面取得了一定的成效。但面对税收新常态提出的新要求,风控建模的理念和技术还需进一步突破。笔者建议借鉴OECD风险管理的先进理念,结合先进省份税务机关风控平台的建设经验,以税务总局决策支持(风险管理)平台为基础,优化风控建模,精确制导,实现立体式、全方位、无差别的风险防控。一、目前风控平台建设存在的 In recent years, the tax system of the whole country has given full play to the guiding role of tax risk management. By comprehensively using various types of collection and management data and establishing a wind-control model, some achievements have been made in information and tax management. However, in the face of the new requirements of the new normal taxation, the concept and technology of risk control modeling still need to be further broken. Based on the advanced experience of OECD risk management and the construction experience of risk control platform of tax authorities in advanced provinces, the author proposes to optimize the risk control modeling based on the Decision Support (risk management) platform of the State Administration of Taxation, to guide accurately and achieve the three-dimensional and omni-directional , No difference in risk prevention and control. First, the current risk control platform exists