Research On Enterprise Internal Control Management Of Taxation Risk

Market-oriented economy is full of uncertainty, so the identification and thecontrol of risks are important to the survival and the development of the enterprises.Risk management now has become indispensable important component of theenterprise’s management system. While the tax is an important economic activity,with the background of tax policies are more and more perfect, enterprises are incompetitive market environment full of overall tax constraint. Many well-knownenterprises are in the tax scandal deeply. Obviously tax risk management shouldbecome the important issues of enterprise risk management.This article starts with the business practices of a group-G group,takes tax riskmanagement and internal control theory as a foundation, combines the methods ofnormative analysis and empirical analysis, tries to establish the enterprise’s effectiveinternal control system of tax risk which fits it’s own and gives other enterprises atemplate to conduct internal control system of tax risk which can guide otherenterprises to control and avoid the tax risks more scientifically and reasonably inmanagement activities.This article is divided into five chapters. Each chapter’s main contents are asfollows:The first chapter introduces the research background,significance of topicsand research overview.This chapter also summarizes the research methods, framestructure and the innovations. The second chapter analyses the enterprise’s internalcontrol system of tax risk basically, elaborates the design goals,design principles andthe elements should be covered of the enterprise’s internal control system of tax risk.The third chapter states the present situation of the enterprise’s internal controlsystem of tax risk of the group, introduces the business, tax and internal controlsystem,focuses on its existing tax risk management, analyses the problems ofinternal control system of tax risk. The fourth chapter reconstructs the enterprise’sinternal control system of tax risk which is also the most important. The G group taxrisk internal control system reconstruction scheme is formed by analysis of specificissues of tax risk internal control system.This chapter details components of thecontrol system of tax risk, including the basic system of internal control system oftax risk, and guidances of internal control system of tax risk which contains specificcontents under the basic system.