Research On Internal Control Of Enterprise Tax Risk Under The Framework Of Tax Compliance Agreement

In recent years,there have been many "tax gate" events in Chinese enterprises due to the lack of awareness of tax compliance and inadequate prevention and control of tax risks.Ping An,Suning and other large listed companies have also been involved in them,and the tax risk problem has attracted great attention of enterprises.The concept of "Tax Compliance Agreement" was put forward in the regulations on tax service and management of large enterprises(Trial)issued by the State Administration of Taxation in 2011.In the traditional tax risk management,the tax management of enterprises is in a "passive management" mode.Tax Compliance Agreement enables enterprises to actively seek the help of tax authorities,and gradually change from"passive management mode" to "self-management,self-restraint" mode.Tax Compliance Agreement between tax enterprises is an internal demand of improving the level of tax risk management and control,which provides a new idea for tax risk management.Therefore,it is necessary to study the internal control of corporate tax risk from the perspective of Tax Compliance Agreement.After combing the related literature of domestic and foreign tax risk,internal control of tax risk and Tax Compliance Agreement,starting with the Tax Compliance Agreement signed between tax enterprises,based on the compliance management theory,tax risk management theory and internal control theory,this paper tries to put forward the internal control requirements for enterprises in the tax Compliance Agreement and the tax risk management index of large enterprises This paper introduces the overall design of the tax risk internal control system,divides the tax risk internal control system into five elements,constructs the enterprise tax risk internal control evaluation index system,gives weight to each index in the evaluation system by AHP method,and evaluates the effectiveness of tax risk internal control by fuzzy comprehensive evaluation method.This paper selects HD company as a case company,introduces the basic situation of HD company,analyzes its tax risk,digs out the main problems existing in the company's tax risk management,establishes the internal control system of HD company's tax risk based on the Tax Compliance Agreement,and evaluates the internal control of enterprise's tax risk by using the AHP fuzzy comprehensive evaluation model,and draws the following conclusions:HD company improved the internal control system of tax risk according to the requirements of Tax Compliance Agreement,and the internal control system of tax risk of HD company was in good condition.With the help of Tax Compliance Agreement,HD company improved the level of tax risk management and reduced the tax risk.Finally,according to the results of internal control evaluation,this paper puts forward suggestions for optimizing the internal control system of HD company's tax risk,hoping that this study can provide reference for other enterprises to establish and improve the internal control system of tax risk.