税务风险管理作为企业风险管理的组成部分,在企业的生产销售活动中扮演着十分重要的角色。基于契约理论来看当前企业的税务风险管理问题,在实事求是的基础上思考企业税务风险管理的办法,是十分有价值的。 Tax risk management, as an integral part of enterprise risk management, plays a very important role in the production and sales activities of enterprises. Based on the theory of contract, it is of great value to think about the tax risk management of the current enterprise and to think about the tax risk management of the enterprise on the basis of seeking truth from facts.