Study On Internal Control Of Tax Risks Of Nine Stars Printing

The daily business activities of enterprises are closely relevant to taxation,and every enterprise must pay taxes according to law and in good faith.The report of the 19 th CPC national congress clearly pointed out the need to deepen the reform of the tax system and improve the local tax system.With the development of information technology and by means of information methods,tax authorities are vigorously boosting the use of information to determine and administer taxes,which has improved the tax levy system,and strengthened tax administration by law.Amid the continuous improvement of tax levy and tax system,tax issues have brought more and more impact on business performance,reputation and even survival and development of enterprises.So it has become urgent to strengthen tax management and prevent tax risks,and tax risks have become a very important aspect of enterprise risk management.The present paper takes Shenzhen Nine Stars Printing & Packaging Group Co.,Ltd(hereinafter referred to as Nine Stars Printing)as the research object,its main business is printing & packaging and trading,the core products contain folded cartons,corrugated cartons and handbags,the product range is involved in middle and top grade pharmaceutical,electronics,tobacco,cosmetic,clothing,food and many other fields.Furthermore,Nine Stars Printing is a wholly-owned subsidiary of China Resources Sanjiu Medical & Pharmaceutical Co.,Ltd,which is also a state-owned enterprise affiliated to China Resources Group.By analyzing Nine Stars Printing's current problem of tax risk management,based on the theories related to tax risk management,internal control,crisis management and taxation adjustment,and combined with the business and development strategy of Nine Stars Printing,the author proposes to add tax risk internal control in its internal control management system,and establish tax strategy;to establish standardized workflows and workbooks;to establish the tax risk tracing system for loss liability and compensation,reward system for no tax risks;to establish tax risk management union;finally,a multidimensional and comprehensive tax risk control system will be formed,so as to comprehensively control the company's business risks and professional compliance risks.This paper aims to enhance the risk management of Nine Stars Printing,to build up ideas and concrete measures for improving its tax risk internal control system,and to increase tax risk management level of the enterprise,which will help to avoid tax risks,so as to promote the achievement of strategic objectives,and ensure the sustainable development of the enterprise.