Research On The Tax Risk Management Of Qinhuangdao Port Co.,Ltd Under The Internal Control

The main purpose of this paper is the analysis of Qinhuangdao Port Co.,Ltd(referred to as "Qinhuangdao shares")of tax risk management and defects,and then from the aspects of the tax risk identification,assessment and response process designed for the part of Qinhuangdao shares the comprehensive tax risk management system.Using the theory of internal control,improve the advance of pre supervision,supervision and post supervision management process.According to the characteristics of tax risk,using literature method,inductive analysis,and quantitative analysis methods.First of all,Based on the analysis of tax risks and internal control at home and abroad,the concept of internal control and tax risk management is defined,and the internal control and comprehensive risk management theory are expounded.This paper puts forward the theoretical basis of enterprise tax risk management system.Secondly,from the internal control and tax risk management,tax laws and regulations change and implementation of our country’s tax policy and other macro aspects,improve the internal control system and enterprise,improve the tax risk management process,enhance the internal causes of business results in microcosmic aspect are analyzed;at the same time,demonstrates the impact of information asymmetry and responsibility for the tax game the tax risk management process,from the construction of tax risk management,improve the internal control system,post tax accrual system management,information communication and risk management level and actual conditions,confirmed in the state-owned enterprise tax risk management is feasible.In spite of the tax risk assessment of dynamic accuracy and fiscal policy interpretation and tax business management lag etc.there are flaws,but the tax risk management perfect process system can improve the maximum not The adverse effects of the enterpriseThirdly,provide a theoretical basis for the construction of the state-owned enterprise tax risk management system,put forward the tax risk identification,assessment and control of the business process and advance the framework of internal control and post supervision,discussed the possible mechanism of the game mode.Finally,This paper puts forward the safeguard measures to strengthen the tax risk management under the framework of practical internal control,which is based on the current situation and existing problems of the tax risk management of the shares of the Qin and Hong Kong from the institutional level and the business process level.