一、引言企业税务风险是商业风险的一种,它存在于企业经营活动和业务流程的各个环节,与纳税人朝夕相处。当越来越繁杂的税收政策体系、越来越严格的税务机关征管措施和越来越复杂的市场交易行为,使纳税问题也变得越来越令纳税人头疼。稍有不慎,企业税务风险将吞噬企业利润,甚至阻碍企业商业目标的实现,其危害性之大,令纳税人不得不防。再生资源的回收利用是解决当前和今后资源短缺矛盾、保护生态环境、容纳大量就业的重要途径之一。我国再生资源产业发展起步于20世纪50年代,改革开放后,再生资源回收行业发生重大变化,个体商业形式从无到 First, the introduction of corporate tax risk is a kind of business risk, it exists in all aspects of business activities and business processes, and taxpayers get along day and night. As more complicated tax policy systems, more stringent tax administration measures and more and more complex market transactions make taxpayers more and more taxpayer headache. Slight carelessness, corporate tax risk will swallow the profits of enterprises, and even hinder the realization of business goals, its harmfulness, so taxpayers have to prevent. Recycling of renewable resources is one of the important ways to solve the current and future resource shortage conflicts, protect the ecological environment and accommodate a large number of jobs. The development of China’s renewable resource industry started in the 1950s. After the reform and opening up, significant changes have taken place in the renewable resource recycling industry.