Research On Tax Risk Management Of PH Company From The Perspective Of Internal Control

In recent years,more and more attention has been paid to the research on how to make the large-scale enterprises carry out the prior management and control in terms of tax law compliance.In order to standardize and guide the large-scale enterprises to carry out tax compliance risk control,the State Administration of Taxation has issued a series of documents,such as the guidelines for tax risk management of large enterprises.The tax management department of large enterprises promotes local branches to set up large enterprise sub bureaus,and brings enterprises with a certain scale of tax payment into the "thousand family group" management.This series of measures are aimed at standardizing the tax risk management organization,helping enterprises to identify and assess tax risk,and guiding enterprises to increase the construction of internal system in tax management.With the full implementation of the "replacing business tax with value-added tax"in May-2016,enterprises need to move forward the tax link,and gradually replace the leakage detection and tax supplement after the event with prevention in advance.After the "golden three system" was launched,the State Administration of Taxation has gradually enhanced the information monitoring of enterprise tax information,and has more powerful supervision over enterprise tax related behavior,which also puts forward higher requirements for enterprises to comply with tax payment.However,the State Administration of taxation can only carry out simple tax liaison training for large enterprises in the year.There are no relevant measures on how to guide and standardize enterprises to establish a sound tax management process and tax risk management system.The possibility of making up tax and fine of overdue fine is increasing day by day.Therefore,it is necessary to study enterprise tax risk and formulate prevention and control mechanism from the perspective of internal control.In the introduction part,this paper reviews the research on internal control and tax risk at home and abroad;the second part introduces the concepts of internal control and tax risk management;then,based on the theme of PH,this paper makes a case study,through the analysis of the actual situation of internal control of tax risk in PH,from the perspective of internal control of tax risk,this paper analyzes the tax risk management problems of PH from the perspective of internal control from five aspects:control environment,tax risk assessment,tax risk internal control activities,tax risk information communication,tax risk feedback and control mechanism.Finally,based on the problems of PH,it puts forward suggestions on the construction of tax risk management from the perspective of internal control,including the tax risk control environment In order to prevent the tax risk of PH in many aspects,the construction of PH's tax risk daily assessment,the implementation of tax risk control activities,the establishment of tax risk information communication and exchange platform,the supervision and feedback of tax risk internal control.It is hoped that the countermeasures and suggestions put forward in this paper on the tax risk management research of PH from the perspective of internal control can provide some reference for the relevant industries and enterprises to establish the internal control system of tax risk,and make the majority of enterprises better comply with the tax law,avoid the tax risk,and make the internal control play a key role.