| In recent years, many well-known domestic enterprises have suffered taxationcontroversy. Therefore, the financial and reputation of the enterprise have been greatlyaffected. Domestic corporate management urgently hoped to establish the taxation riskmanagement mechanisms, in order to discover and effectively avoid the taxation risk thatcan be easily overlooked in the past. This thesis is based on such background; try toexplore how to improve the corporate taxation risk management issues from theperspective of internal control.This thesis reviews the theoretical researches of internal control and taxation riskmanagement at first, then put forward the definition of taxation risk and taxation riskmanagement on the basis of the researches, clarifies the relationship among the internalcontrol, risk management and taxation risk, summarizes the objectives and six principlesthat should be followed of the internal control of taxation risk. The second chapter outlinesthe basic elements of the internal control of the taxation risk, taxation risk assessment as akey element of which has been further subdivided into three components, taxation riskidentification, taxation risk analysis and taxation risk response. The author details themajor methods and means of taxation risk identification and analysis. Then the thirdchapter presents the case enterprise (Company A), introducing the production andoperation situation, organizational structure and other aspects of Company A preliminary,describing the current status of the internal control of taxation risk. The fourth chapterusing the main method that introduced before conducts a comprehensive analysis ofCompany A’s taxation risk and summarizes the main causes of the taxation risk. Finally,the thesis lists the major defects related to Company A’s internal control of taxation riskand presents the corresponding improvement measures. First, the innovation of this paperis to study the taxation risk issues through the perspective of internal controls; addition, thecase enterprise (Company A) has the typical characteristics of the domestic pharmaceutical enterprises, through the Company A’s case study can be played on other pharmaceuticalcompanies taxation risk internal control certain significance. |
