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Tax payment preparation risk analysis The tax revenue preparation is the taxpayer through to investspolicy-making, the management management and the accounting methodreasonable arrangement, achieved legitimately enjoys the tax revenuepreferential benefit, reduces the company tax burden, reduces the taxcharge, increases own benefit, the realization company valuemaximization one kind manages finances the behavior. The tax revenuepreparation may enhance the enterprise the economic efficiency, butsimultaneously it also has the very high risk, if controls is notgood, without doubt can greatly increase its cost. Therefore muststrengthen to the tax revenue preparation risk management canguarantee its effectiveness the maximization. This article 从从 taxrevenue preparation risk definition and the characteristic obtain,thoroughly analyzed the reason which the tax revenue preparation riskproduces, the manifestation and should to the measure. Key word: Tax revenue preparation; Risk; Guard