A Study On The Construction Of Internal Control System Of Tax Risk Management In Large Enterprises-- Taking XX City As An Example

In recent years, with the rapid development of China’s economic and social development, the task of tax revenue is increasing, especially in the economic and social development, the establishment of a modern tax management system based on risk management has become the inevitable choice to adapt to the new economic and social development. The importance of tax risk management in large enterprises has become increasingly prominent, in such a big background, as the most important part of the tax law enforcement of corporate tax law enforcement risk faced by the most prominent. Therefore, in order to prevent the illegal or improper behavior in the process of tax law enforcement, improve the integrity and effectiveness of the tax law enforcement, it is an urgent task to improve the management level of tax risk management in large enterprises.In the background, significance and the main research methods, the paper discusses the importance and necessity of building the internal control mechanism of tax risk management in the relevant research documents. Secondly, the paper builds up the theoretical support, including tax theory, internal control theory, empirical analysis of the internal control system construction. Fourth is the problem of the internal control system of the internal control system. The external environment and internal conditions of the two aspects, the last, this paper is based on the theory of the above, the general mode of the internal control mechanism of the internal control system of the national tax department of our country.This paper argues that the current tax risk control and management of large enterprises has been difficult to meet the actual needs of the increasingly heavy tax law enforcement work, the research work is necessary and inevitable. Building the internal control system of tax risk management of large enterprises in the national tax department should first make a detailed grasp of the actual situation and future work needs of the tax department, and then carry out the construction work reasonably. At the same time, it is a complex systematic problem, which is a complicated systematic problem, so it is necessary to guide the internal control system of the large enterprise tax risk management.