A Study On Enterprises' Taxation Risk Control System

With the rapid development of the global economy and the increasingly complex external economic environment,enterprises are facing more and more risks in the process of development,and more and more complex.It is of great significance for the healthy development of enterprises to implement effective risk control activities.Tax risk is one of the many risks faced by enterprises,which runs through the whole process of production and management activities.With the adjustment of the tax policy and strengthening the tax administration,such as the national "replacing business tax with value-added tax(VAT)" full implementation,three golden tax project popularization,tax inspection efforts,enterprises are facing opportunities at the same time,is also facing the risk.Due to the internal and external factors,tax risk is increasing day by day.If the control is ineffective,it will affect the enterprise's business activities,strategic control and long-term development.Therefore,enterprises should attach great importance to the control of tax risk,maintain the safety of the operating environment,enhance the market competitive advantage,and promote the healthy development of enterprises.Based on this,it is necessary for enterprises to build a set of effective tax risk control system.From the perspective of tax risk control system,this paper makes a research and analysis.Referring to the related theories of risk management and internal control at home and abroad,and combining with the current situation of enterprise tax risk control,the enterprise tax risk control system is constructed.This paper is divided into four parts.The first part is an introduction.This paper introduces the research background and significance,literature review at home and abroad,as well as the research content,research methods,innovation and shortcomings.The second part is the theoretical analysis of tax risk control system.What is this part of the tax risk,risk management,internal control and tax risk control system;using the information asymmetry theory and game theory.expounds the reasons of tax risk;from the comprehensive risk management theory and internal control theory,expounds the main contents of tax risk control system;and the necessity of establishing tax risk control system from five aspects of the.The third part of the enterprise tax risk control system of reality analysis.The first part is based on the reality of the perspective of risk of tax inspection,analysis of the reality of realistic factors affecting the produce tax risk and tax risk;and then analyzes the construction of tax risk control system and operation condition.Mainly from the construction of tax risk management system,and personnel positions with three aspects of tax risk control system to analyze the situation,from three aspects of tax risk consciousness,enterprise personnel communication and supervision mechanism analysis system for poor performance.The fourth part is the basic idea of constructing tax risk control system.This part uses the main content and method of internal control framework for reference,combined with the relevant policies issued by the state,and puts forward some suggestions and Thoughts on the construction of tax risk control system according to the current reality of the system.First of all,the aim of tax risk control is expounded,and the direction of system construction is pointed out.Secondly,based on the particularity of tax risk and internal control theory,the design principle of tax risk control system is put forward to provide behavioral guidelines for the construction of the system.Finally,from five aspects of the specific design of tax risk control system put forward some concrete suggestions and thinking.In this paper,the tax risk control system is put into the framework of internal control,focusing on the construction of tax risk control system,mechanism construction and coordinated operation.The research contents and conclusions have practical significance and practical application value,which can be applied to the tax risk control of all enterprises.Due to the limitation of experience,the application of this research method is not enough,and the actual data needs to be further excavated.