This paper Outlines in tax revenue, risk analysis, risk meaning of national tax risk formation, establish tax assessment of the risks of system and early warning mechanism, analyze the causes of Chinese tax risk, and puts forward the preventing and controlling measures tax risk in China's tax risk, the systematic research problems. Firstly, the meaning of tax risk is discussed, and expounds the risk dependency, taxation and concealment. Accumulating Secondly, this paper analyzes the causes of tax risk. Tax evasion is the direct cause of formation tax risk, meanwhile taxes low efficiency of tax collection and management, the poor and the tax system is not sound is the main inducement tax risk. Finally, this paper put forward the countermeasures of tax risk from the tax system, and optimize system, optimize the tax collection and management system, Starting from the government agencies, optimizing the structure of fiscal expenditure, improve the efficiency of tax, Starting from the tax environment, through the market economic system reform, economic, social, environmental purification, as a way to create social fairness, efficiency of tax economic environment, etc.
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