Research On Internal Control Mechanism Of "the New Three Board" Listed Company Tax Risk

On January 16, 2013, the National SME share transfer system of limited liability company formally inaugurated operation. Since then, the transfer of non-listed company’ shares wil begin gradually from small area of the pilot to officially running for the country, "The new three board "therefrom. In December 14 th of the same year, the State Council issued the "on issues related to the National SME share transfer system decision" to provide a legal basis for the transfer of shares system business rules, establish and improve business rules ", The new three board listed company which emerge as the times require.After having listed oncan solve the problem of financing difficulty for listed company, which play a role in promoting to change our country capital market "inverted pyramid" phenomenon.However, compared to the main board, small board and gem, the listing conditions of The new three board can be called "index of the listed conditions", the low barriers to entry, there are many small and medium enterprises in " the new three board ", the system is not full, and the rule of the proposed listing of companies can not completely matche the stage of "The new three board" business rules, which wil lead various risks in the process of operation in the future. In view of the current situation that focus on promoting the development of small and medium-sized enterprises,which make tax policy to promote the reform of the tax system and the impact become more and more significant, and the tax phenomena be more complex, on the one hand, listed in "The new three board" overcome certain obstacles in solving the problems of the listed companies financing difficulties, on the other hand, because of the complexity of the tax law system has become increasingly enhanced, facing the tax environment changing, the enterprise tax risk wil significantly enhance. Therefore, for identifing "The new three board" listed company tax-related risks, based on "The new three board" study of tax risk internal control mechanism of listed company, to strengthen the managemen of tax risk has more positive practical significance.Based on listed companies as the main body, by identifying the tax risk, clear the risk types and their causes, combined with their own internal control mechanism, from the aspects of management concept, organization structure, tax related duties, departments, etc., put forward to perfect the "The new three board" listed company tax risk internal control mechanism, form the effective internal control mechanism, reduce the tax risk and the loss of enterprise, enhance the overall efficiency of enterprises.