Research On The Tax Risks Of Corporate A Based On The Building Of The Internal Control System

With the continuous development of China’s market economy, the enterprises’ production and operation way of increasing become more and more changeable, risk identification and control has become an important part of the enterprises’survival and development. In recent years, many well-known domestic enterprises successively are embroiled into the scandal of paying tax, corporate finance and reputation are therefore affected. Based on this background, the experts in academia and practice doing more and more research on enterprises’tax risk control, but now,in the aspect of tax risk control at home and abroad research focus on macro and theories,micro and relative aspects lack of research. this article attempts to take A enterprise as an example, to study and analyze the enterprise tax risk internal control.In this paper, starting from the actual operation process of A enterprise, to take related theories of internal control and tax risk manage as base, use the tool of case analyzing or standard analyzing combing, through in-depth study and build the model, accurate identify risk point on the enterprises in the tax risk control, and try to build a set of tax risk internal control system of enterprise accord with the characteristics of the enterprise itself, practical and effective, in order to provide references for the case enterprise tax risk management, guiding the case in the future can be better control and avoid the tax risk.This paper expatiates the selected topic background is of theoretical and practical significance, the article from the tax risk, internal control, then the level of tax risk internal control combing literature both at home and abroad, for below case analysis theory. Then cut into A business case analysis, based on A company’s tax status and the main tax risk analysis and design of the questionnaire, and field investigation results by the feedback results found that company A tax risk internal control problems. Finally formed A construction scheme of company tax risk internal control system, including tax risk environment, assessment, control activities, information communication and supervision of five links with the process of evaluation, including tax risk assessment as one of the key factors and was divided into the identification, analysis, with three part, the author introduces in detail the corresponding construction scheme and construction scheme on evaluation mechanism were studied.A summary by the end of the article, it is concluded that the present situation of internal control of A company’s tax risk perfect suggestion, from improving the tax risk control environment, establish an effective tax assessment system, strengthen tax risk control activities, information communication mechanism of strengthening tax risk A company, establish A corporate tax risk internal control supervision and feedback mechanism of five aspects proposed item by item.