1. The concept of tax inspection risk. The tax authorities also have risks in the process of tax inspection and treatment of taxpayers and withholding agents in fulfilling their tax obligations and withholding obligations according to law. In view of the fact that the duty of tax inspection is to supervise taxpayers and withholding agents to fulfill their tax obligations and withholding obligations according to law, and whether the tax collection and management behavior of tax personnel conforms to national tax laws, regulations and rules, tax inspection institutions and tax inspectors are responsible for the fairness of their tax inspection conclusions and tax treatment opinions. If the tax inspector's tax treatment decision is not objective and fair, and the tax treatment opinion is wrong, then he must bear the corresponding inspection risks and legal responsibilities. Broadly speaking, tax inspection risk refers to the risks faced by tax inspectors when they perform the whole tax inspection task, including the risk of misjudgment by tax inspectors and the possibility of losses or disadvantages caused by the inspected objects and environmental factors. In a narrow sense, the risk of tax inspection refers to the possibility that the audited object has tax violations, and its accounting statements and tax returns have major misstatements or omissions, and the tax inspectors may issue inappropriate tax inspection opinions after inspection, including inherent risks, control risks and inspection risks. 2. Types of tax inspection risks There are four main types of tax inspection risks: (1) The inspected object has tax violations, but the inspectors failed to find them during the inspection, thus causing the risk of improper tax inspection opinions. (2) Being restricted by the level of inspectors and the efficiency of inspection cost, which affects the correctness of tax inspection judgment and evaluation, or the inspection agency thinks that the evidence for making inspection opinions is sufficient and reliable, but there is a gap with the evidence requirements in administrative reconsideration and administrative litigation. (3) tax inspectors are influenced by environmental factors and restricted by their own quality, such as dereliction of duty or malpractice, and turn a blind eye to the tax-related illegal acts of the inspected object, resulting in not paying less tax, and finally being investigated for criminal responsibility. (4) After the tax inspection, due to the lack of supervision and management, taxpayers did not make correct accounting adjustments to the inspection results, which led enterprises to evade taxes again. The risk of tax inspection potentially exists in every link of the inspection process, and it is easy for inspectors to unconsciously put forward inappropriate inspection opinions, thus generating inspection risks. Therefore, it is necessary to take some targeted measures, such as improving the risk awareness of inspectors, standardizing inspection procedures, and collecting sufficient and reliable inspection evidence, so as to minimize the risk of tax inspection.