Internal Control System Design Based On The Enterprise Tax Planning

The most fundamental business objective is to maximize the value of enterprises. In the process of production and operation, the enterprises not only land income, but also inevitably have to bear all the costs; the tax burden is a very important part. Tax Planning is a positive fiscal awareness in modern enterprise, through legitimate means to control the tax burden at a reasonable level is helpful to maximize the value of enterprise. There are many ways of tax planning, such as from the financial management perspective, from the perspective of the preferential tax policy, this article will suggest a new way of thinking - with the purpose of enterprise tax planning, making internal control system design.Internal control system of modern enterprise is an important means to management. Constantly improving their internal control system plays a positive role for the effective tax planning of enterprise and for increasing the profitability of capital. So to enterprises, for the purpose of tax planning, the internal control system design is a very important theoretical and practical significance.The article briefly introduces the concept of the tax planning and internal control system, the link and their presentation. From the design of the internal environment of enterprises, the normal business circle and exploring business circle, the text explains how to find planning space, the internal control system, make the internal control system for the purpose of the tax planning . Take Q Company as an example for the internal control system of taxation. On the conclusion, the article also proposes some limitation of the internal control.