Compliance risk refers to the uncertain factors that lead to the loss of future interests due to the failure to effectively use tax policies in the business activities of enterprises. For example: (1) The enterprise failed to update the latest applicable tax policy system in time. (two) the enterprise failed to make a judgment on the application of tax policies to the new changes that have taken place within it. (3) Enterprises lack the guidance of external institutions to re-examine their tax obligations. The occurrence of compliance risk may have the following effects: (1) After several years of production and operation, an enterprise finds that it should have enjoyed preferential treatment at a low tax rate but did not enjoy it, resulting in paying enterprise income tax at a high tax rate for many years. (2) Enterprises provide services that should pay business tax, but pay value-added tax wrongly, resulting in the need to pay business tax and fines, and need to coordinate with tax authorities to solve the problem of overpayment of value-added tax. (3) The enterprise pays the expert fee and fails to withhold personal income tax, resulting in the payment of a fine. Compliance risk is the biggest tax risk in all enterprises.