Research On The Optimization Of JF's Tax Risk Internal Control System

With the deepening reform of tax collection and management system and the gradual improvement of tax system construction in China,more and more enterprises have quickened the pace of going abroad,and many new issues have emerged in tax administration to be analyzed and judged.The increasing complexity of tax issues,the intensification of International Anti-tax Avoidance and the intensification of differences in international tax systems further increase the tax risks of enterprises.At the same time,the third phase of the tax system has been put on line nationwide,and the electronic tax-related data has been greatly improved.The management and application of tax-related data by tax authorities have been greatly improved.The analysis of tax risk data is more accurate and efficient.It can be said that the advent of "Internet plus era" in tax information processing will make enterprises’ tax risks unescaped.Therefore,it is imperative to construct and improve the internal control system of tax risk in order to truly prevent and control tax risk in advance and realize the healthy development of enterprises.Based on the tax risk events of JF Company in 2017,this paper explores the theoretical methods and practical application of constructing and improving the internal control system of tax risk with the support of tax risk and internal control theory.Firstly,based on the five elements theory of internal control framework,the relationship among the five elements of internal control of tax risk is clarified.Secondly,according to JF company’s basic situation,tax-related situation and internal control situation,the data ratio analysis method is used to draw the conclusion that there are tax risk loopholes in enterprises,and the internal tax risk of JF company is designed.The internal control system of tax risk of JF company is in the middle and lower level through the evaluation of questionnaire scoring.The causes of the problems are analyzed from five aspects: internal environment of tax risk,risk assessment,control activities,information and communication,and internal supervision.Finally,the production and operation of JF company are combined.Characteristic,tax laws and regulations,identify,analyze and deal with tax risk of JF company,establish enterprise tax risk database and tax risk early warning index system,and at the same time put forward to improve the internal environment of tax risk,establish an effective tax risk assessment system,strengthen tax risk controlactivities,strengthen tax information and tax risk early warning index system.Communication management,optimization of tax risk supervision and feedback mechanism optimization suggestions.The research perspective of this paper is relatively new.Tax risk is mainly a concept introduced after 2000.At present,domestic scholars focus more on tax planning.In this paper,starting from the internal control theory,the enterprise tax risk management is integrated into the internal control system.Through theoretical research and combining with the actual situation of the enterprise,the paper puts forward the optimization suggestions for JF company to build and improve the internal control system of tax risk,and can be used as a reference for enterprises outside JF company to prevent tax risk.