| With the improvement of the market economy system and the increasing globalization of the economy,different industries are booming,the number of products and services is increasing day by day,the market competition has become very fierce,and the tax risks faced by enterprises are also increasing.At the same time,the national taxation system has been improved,the more comprehensive and systematic "Golden Tax IV" project has been launched,the tax control and anti-counterfeiting system has been replaced and upgraded,and various taxation policies are changing day by day,all of which may affect the development of enterprises and increase the possibility of tax risks.However,at present,Chinese enterprises do not have a high degree of awareness of tax risks and do not pay sufficient attention to tax risks,so they often fall into passivity when facing tax risks.For this reason,enterprises must develop a set of effective tax risk internal control plan.This paper combines the specific situation of Midea Group,a typical representative of the home appliance industry,with an analysis of Midea’s current tax risk and internal control status,and puts forward suggestions for optimizing the enterprise.The internal control methods of tax risks proposed in the paper are important for the future development of Midea Group and the internal control of other household appliance companies in this field.This paper combines the literature research method and with the case study method,based on the theory of corporate tax risk management and internal control,and analyzes the tax risk in the home appliance industry,while referring to the internal control implemented by the COSO Committee in the United States and the "Tax Risk Management Guidelines for Large Enterprises(for Trial Implementation)" issued by the General Administration of Taxation in China.The case section firstly illustrates the basic situation of the home appliance industry,the changes of tax burden,the main tax risks in the home appliance industry and the links that may generate risks.Secondly,it introduces the basic information,organizational structure,operation and taxation situation of Midea Group,a specific enterprise.Next,the tax risks of Midea Group are analyzed from the perspective of internal control,including internal environment,risk assessment,tax risk control,information and communication,and risk internal oversight analysis related to tax risks.Through the analysis of the above perspectives,the risk prevention strategy based on internal control is proposed for Midea Group,and the optimized tax risk management plan of Midea Group is formed,and targeted countermeasure suggestions are proposed,which also provide reference for other home appliance industries. |
