税务稽查是保障国家税收收入,打击偷税、漏税、逃税、骗税等违法行为的有效手段。鉴于税务稽查对保障国家税收的重要作用,必须高度重视税务稽查工作中显现的执法风险,针对税务稽查执法风险产生的原因,本文提出一些有效防范及化解税务稽查执法风险的对策。 Tax inspection is to protect the national tax revenue, combat tax evasion, tax evasion, tax evasion, tax fraud and other illegal means of effective means. In view of the important role of tax audit on the protection of state tax revenue, we must attach great importance to the risk of law enforcement in the tax inspection work. In view of the causes of tax inspection and law enforcement risks, this paper puts forward some countermeasures to effectively prevent and resolve the risk of tax inspection law enforcement.