Study On Tax Risk Of China 's Listed Companies From The Perspective Of Internal Control

In recent years, Chinese listed company is expending, its operation system and structure has improved and upgraded constantly. Although the listed company has developed so fast, the organization of the listed company is very huge, more and more listed company engaged in different industries and develop their oversea business, there are lots of kind of tax the listed company should undertake, the risk of tax increased accordingly. Compared with the other company, the listed company’s operation system is advanced, it should be the model of pay tax in accordance with law and the control of tax.The thesis study the risk of tax with the help of internal control, base on the research of the related scholar, classify the tax risk according to its nature, origin and management process. Second, study the present situation of tax and the cause of tax risk. There are two reasons cause the risk of tax, one is the systematic risk, and the other is internal risk, the listed company can cover it by itself. In order to identify and assess the tax risk, the third chapter studies the identification and evaluation method of the tax risk. In the last chapter, an application of the method will be used to a reality listed company, and put forward the corresponding controls.