Research On The Construction Of Internal Control Mechanism Of Taxation In Large Enterprises

In recent years,China's market economy has developed rapidly,and many large enterprises have emerged.While large enterprises are rapidly developing and expanding,they also have various tax risks due to the complexity of their own governance structure and business operations.How to prevent and control tax risks has become an important factor affecting the success or failure of large enterprises.Based on the risk internal control theory,this paper analyzes the main problems existing in the construction of the internal risk management mechanism of large enterprises through questionnaires.Based on the five elements of the Basic Rules for Enterprise Internal Control,the paper builds a basic framework for internal control that meets the actual needs of China's large enterprise tax risk management.On this basis,this paper combines empirical research to analyze and evaluate the level of the H company's tax risk management,and based on the basic framework,gives some adjustment methods and sound countermeasures to the H company's tax risk internal control mechanism,and enhances the actual value of the paper.The paper proposes that due to the lack of supporting system,the lack of understanding of tax risk by enterprise decision-making level,and the imperfect enterprise tax risk management institutions,the internal control mechanism of taxation risk of large enterprises in China is generally backward,and it is impossible to effectively prevent and control tax risks.This paper constructs the basic framework for the construction of internal risk control mechanism for large enterprises.To build and improve the internal control system of tax risk,large enterprises should establish a risk assessment and analysis system that conforms to their own characteristics and establish effective tax risks.Internal control measures to comprehensively control tax risks,in addition to internal and external information exchange and communication,to ensure the efficient operation of internal control of tax risks,and to continuously monitor,evaluate and improve the operation of the internal mechanism of tax risks to ensure the internal control mechanism operates effectively for a long time.The conclusions of this paper can provide reference and reference for the tax risk management of large enterprises and help to promote the research and development of the internal control system of tax risks.