企业税收风险的内容在当今市场竞争越来越激烈的情况下,企业面临着诸多的生存风险。而税收风险在企业的生产和管理过程中都会存在。企业税收风险的内容包括税源监管风险、涉外税收风险、税制改革风险、税收执法风险等。1.税制改革风险一个国家的经济发展同国家的税率以及税收总量有着密切的关系。对于中国而言,经历了改革开放的几十年,中国的经济得到了迅速的发展,从当初的并不完备的税务体制,到现在的相对完善的税务体 Corporate tax risk content In today’s increasingly competitive market conditions, enterprises are faced with many risks of survival. The tax risk in the production and management of the enterprise will exist. Corporate tax risk includes tax source regulatory risk, foreign tax risk, tax reform risk, tax law enforcement risk and so on. 1. Risks of Tax Reform There is a close relationship between the economic development of a country and the national tax rate and total tax revenue. For China, after decades of reform and opening up, China’s economy has seen rapid development. From the original incomplete tax system to the current relatively complete tax body