Tax risk management is a branch of enterprise risk management, because all activities of enterprises will lead to corresponding accounting, and accounting methods will directly lead to enterprise tax accounting. Therefore, tax risk management is also the tax management in enterprise internal control. Tax risks are manifested as possible legal sanctions, financial losses or reputation damage due to non-compliance with tax laws. The tax risks of enterprises mainly include two aspects. On the one hand, the tax payment behavior of enterprises does not conform to the provisions of tax laws and regulations, and they should pay taxes without paying taxes or paying less taxes, thus facing risks such as overdue taxes, fines, late fees, fines and reputation damage; On the other hand, the application of the tax law to the business activities of enterprises is inaccurate, the relevant preferential policies are not fully utilized, the tax is overpaid, and the unnecessary tax burden is borne.