Tax Enforcement Risk Based On Internal Control

In recent years, along with the advance of our country’s tax law enforcement, the tax system and tax administration reforming continued to deepen, the tax management of scientific, precise requirements increase, the enforcement of tax law and law enforcement functions of internal and external environment produced bigger change. How to effectively prevent and control the increasing tax law enforcement risk, has become the current tax law enforcement departments face a major task.The dissertation research how to improve tax enforcement risk of internal control by principal component analysis and AHP, in the use of questionnaires and quantitative research methods, propose the measures to improve the Jiangsu Province tax enforcement. The dissertation is organized as follows:The first chapter is the introduction, introduce the research background and significance, literature review, research ideas, methods and research framework and content, foreshadow the tax law enforcement risk based internal control in Jiangsu Province. The second chapter is theoretical analysis, on the basis of the analysis of tax law enforcement risk theory and internal control theory, introduce the concept and goals of the tax enforcement of internal control mechanisms. The third chapter used principal component analysis and AHP, the principal component analysis drop the law enforcement risk factors from 39 to 15, and sequence the 15 major factors by AHP, the top five factors are independent risks, risk of invoice management, risk of responsibilities assigned, monitoring risk and tax administrative penalties risk. The fourth chapter concludes the summary of the dissertation, propose the measures to response the five most important risk factors, including emphasis on the prevention of independent risk, establish an effective system of invoice control, establish a scientific responsibilities assigned, strengthen the supervision and tax administrative penalty.