近年来在我国的税收征管改革实践中,无论是税务IT外包的全面展开,还是税收征管流程外包的不断探索,服务外包已成为税务系统应对复杂征管形势的重要策略选择。本文探讨服务外包在税收信息化建设与征管流程塑建中潜在的风险因素,提出风险应对策略建议,以更好地将服务外包运用于税收征管。 In recent years, in the practice of tax collection and administration reform in our country, whether it is the full development of tax IT outsourcing or the continuous exploration of tax collection and outsourcing process, service outsourcing has become an important strategy choice for the tax system to cope with complicated collection and management. This article explores the potential risk factors of service outsourcing in the construction of tax information and the process of tax collection and management, and puts forward the suggestions of risk coping strategies in order to better apply the service outsourcing to tax collection and management.