Study On The Construction Of Enterprise Internal Control System For Tax Risk Prevention

In the nationwide action of "tax inspect storm" in 2009,thousands of enterprises have exposed many problems in the tax. For example, the Google company occur as "the tax door" event; the dispute of Wahaha company and Danone company has exposed the event of tax evasion; as well as Gome, Suning, Skyworth, China Ping An and other famous companies have in trouble of tax matter. These events exposed that most of enterprises is weak in preventing tax risk awareness and the tax risk management has become the weak link in most of enterprises internal control.This article totally have six chapters:Chapter one is introduction and it mainly introduces the issue raising, the background of the study, the practical significance of the study, the methods and ideas of the study, and the possibility of the innovations and deficiencies. The second chapter is an overview of corporate tax risk internal controls, including an overview of COSO Internal Control-Integrated Frameworktheory overview, the definition and characteristics of tax risks, focusing on applications COSO internal control framework of the tax risk prevention. The third chapter focuses on tax risk COSO internal control framework designed based on the five elements of the model, namely the control environment, risk assessment tax, tax risk control and response mechanisms, tax information management systems and communication mechanisms, tax risk management oversight and improvement mechanisms. The fourth chapter selects the case of D Company to narrate the specific application of the tax internal risk control mechanism and introduce the basic situation of enterprises to assess the defects of D company’s tax internal risk control mechanism. The fifth chapter is according to the COSO framework, offering proposals to perfect the internal control mechanism of D company’s enterprise tax risk The sixth Chapter is conclusion.