Construction Of Internal Control System Of Tax Risk Under The Principle Of Tax Law Compliance

The tax risk,together with the operation risk and the financial risk,constitutes the risk system of the enterprise.The tax risk caused by non-compliance of tax law has always been concerned by the theorists and practitioners.The compliance degree of tax law is closely related to the internal control of tax risk of the enterprise.In recent years,with the social legal system to enhance the level of the tax law and the concept of enhanced taxpayer consciousness of tax increases,the macro level of tax compliance has improved;at the same time as the complexity of the diversified enterprises in the form of tax and economic behavior,and constantly update the tax policy,the slightest mistake will cause the taxpayer fails to pay taxes in full.The formation of the enterprise tax risk.Based on the principle of tax compliance,this paper studies the construction of internal control system of enterprise tax risk,which helps enterprises to reduce tax compliance costs and reduce tax risks.Theoretically,in the research of enterprise tax risk,there are many combinations with internal control,but not from the perspective of tax law compliance.In fact,enterprises also pay more attention to operational risk and financial risk,and do not pay enough attention to tax risk.In view of the above background,the construction of the internal control system of tax risk under the principle of tax compliance is of great significance to prevent the tax risk of enterprises.This paper applies the method of literature research and case analysis to study the selected courses and combines field investigation.First of all,it expounds the relevance of tax law compliance,tax risk theory,tax risk and internal control theory,and provides theoretical support for the latter.The tax law is introduced to observe the tax risk of enterprises.The tax risk generated by the principle of tax compliance is the object of internal control,and internal control is the control means to prevent and reduce tax risks.After the introduction of M in the case group,signed a cooperation agreement with the company to comply with tax law case,understand the group’s business process and tax situation,starting from the entire business process,the analysis of the group’s tax risk and internal control deficiencies,and then based on foot from the control environment,risk assessment,control activities,information and communication and supervision of the five elements to establish and optimize the internal control system construction and put forward the corresponding path,creating a favorable tax risk control environment,establish an effective and reasonable tax risk assessment system,strengthen the deepening of tax risk control activities,improve the tax risk communication channels and establishing tax risk internal control supervision and feedback mechanism five specific recommendations,and constantly improve the enterprise adoption in practice.