Tax Risk in the Context of Risk Society and Countermeasures ——Based on the thinking of International Financial Crisis

The international financial crisis is the extreme form of financial uncertainty’s concentrated release. After deeply analyzing the tax risk in the context of international financial crisis by applying the theory of risk society, the authors think that China faces such a lot of tax risks as tax revenue, tax efficiency, tax distribution, foreign-related tax, and so on. Basing on this, the authors propose that the inevitable choices to deal with tax risks are structural tax cut, timely adjustment to export tax rebate policy and improving tax system.