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《税收执法风险防范与控制》通过梳理现行税收法律及政策的主要规定和实际税收执法中的难点问题症结与风险因素，深刻分析表现形式和成因，研究建立税收执法风险提示、防范、控制机制和落实措施，积极探索建立重大税收执法风险指标体系，具有较强的务实性、针对性，是规范税收执法、有效防范执法风险的操作指南，对各级国税执法人员具有很好的参考作用，也对税收执法工作具有普遍的指导意义，值得广大国税干部学习、借鉴
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