本文以税收实践为基础,首先,从理论和制度的视角系统分析了现行推定课税制度引发的纳税人遵从风险、税务机关执法风险以及税收负担不公平风险等一系列税收风险;其次,剖析了税收风险产生的理论与制度根源;最后,提出了完善推定课税制度、防范税收风险的政策建议,包括以下几个方面:完善推定课税适用条件的法律规定,科学合理地确定推定课税方法,实施标准化推定课税程序,加强对推定课税的监督。 Based on the practice of taxation, this paper first systematically analyzes a series of tax risks such as compliance risk of taxpayers, law enforcement risk of tax authorities and unfair tax burden arising from the current system of estimating taxation from the perspective of theory and system. Secondly, Finally, it puts forward some suggestions on how to improve the presumed tax system and prevent the tax risk. It includes the following aspects: perfecting the legal provisions of presumed taxable conditions, and determining the presumed taxable methods scientifically and reasonably , The implementation of standardized presumed tax procedures, to strengthen the supervision of the presumed tax.