Research On Internal Control Of T Company's Tax Risk

Tax risk is a kind of common enterprise management risk,and is easily affected by internal and external factors.Fiscal and taxation system reform in our country,from January 1,2008 the implementation of the new enterprise income tax law,to January 1,2009 began the implementation of the VAT reform,and then to the beginning of January 1,2012,replacing business tax with value-added tax(VAT)"pilot,eventually to May 1,2016" replacing business tax with value-added tax(VAT)"to expand the scope of the symbol of the modern tax system in our country is increasingly perfect,but at the same time a series of tax laws and regulations update,not only brought the opportunity to the enterprise,it also brings potential tax risks.The lack of internal tax risk consciousness,lack of the management system and capacity limitations of the tax officers,are as internal cause more or less tax risk,some outstanding tax risk can even bring serious economic losses and legal sanctions.Then,the majority of enterprises in our country lack of control and management mechanism,to tax risk so that enterprises should attach great importance to tax risk management,the internal control means to prevent the expansion of the tax risk.This paper takes the case of the real T company based on the research and verification,how to construct the tax risk internal control system effective research enterprise,as formulated by the Ministry of finance "basic norms of internal control”and "internal control guidelines" as the theoretical basis,and the selection of tax risk management guidelines issued by the State Administration of Taxation of large enterprises "(Trial)" related content in the T company,with the company's tax risk internal control combining the status analysis of existing tax risk,tax risk cause analysis and feasibility of tax risk internal control.To explore the use of COSO five elements,through the improvement of the tax risk internal control environment,improve the tax risk assessment system,the implementation of effective tax risk control activities,the establishment of information and communication mechanism,establish internal and external supervision mechanism as the combination scheme,construction of tax risk internal control system.Hope to provide new ideas for the research on the internal control of tax risk,and bring some reference to related industries and enterprises.