Research On Enterprise Tax Risk Management From The Perspective Of COSO Internal Control

In the context of the rapid development of data informatization,while simplifying administration and delegating powers and optimizing tax service,the state tax authorities are making great efforts to build a new type of tax risk management that deals with tax by numbers,using the information means mainly based on big data,cloud computing and blockchain to realize data sharing among all parties,improve the risk coping mode of all kinds of taxes and processes,effectively prevent the occurrence of tax-related crimes,and strengthen the strike force,in order to encourage and guide taxpayers to enhance the sense of good faith tax payment.How to keep up with the pace of the development of the Times,spend a certain amount of cost and time and energy to carefully analyze and judge the current tax environment,and speed up the establishment of a tax risk management system suitable for their own business characteristics,thus reducing the probability of tax risk,to avoid causing significant losses to enterprises,has become a new issue in front of contemporary enterprises.This thesis,after consulting a great many books and relevant literature,tries to expound the related concepts of tax risk and tax risk management on the basis of the framework of the five elements of Coso internal control,in order to fully integrate the three elements,at the same time,it introduces a specific case of logistics company Y to discuss and analyze the main tax risks faced by company Y from the aspects of invoice management,invoice issuing,declaration of key tax categories,etc.,based on the analysis of the five elements of Control Environment,risk assessment,control activities,information and communication,and monitoring activities,this paper puts forward the corresponding optimization plan,and suggests that company Y should combine its own development with the actual situation,gradually improve the internal control and management system of tax risk.Through the actual case study,it is helpful for other enterprises,especially logistics enterprises,to find their own system deficiencies and learn from practical experience in the management of tax risk.