Based On The Enterprise Tax Study On Internal Accounting Control Of SD Coal Group Company

A large business service platform of the State Administration of Taxation issued 《large corporations tax risk management guidelines》 on May 2009. The guidelines declare in system that tax risks influence enterprise development directly and business tax administration should be institutionalized which also should be important in business management. This was the first time that the State Administration of Taxation propose "corporate tax risk" in official documents. The guidelines concern about the business tax administration work, guide large enterprises to control the tax risks reasonably, and fulfill tax obligations according to the law to avoid subjecting to legal sanctions, financial loss or damage to reputation because of failure to comply, from the enterprise risk management, corporate strategic management, the competitiveness of enterprises and other sectors, which has a very important significance on the prevention of the corporate tax risk. Compared with other taxes, enterprise income tax is more closely linked with all aspects of production and management of the enterprise. Every economic behavior of enterprises may lead to income tax issues, which will affect the production and operation of enterprises. Therefore, the tax risk of enterprise income tax which happens with higher probability and brings greater danger is the main tax risk that the enterprises have to faces. As the enterprise income tax policies and regulations are complicated, adjusted frequently, the enterprise income tax is paid highly attention to by the tax department and needs high requirements on accounting and is difficult to identify and assess. Therefore, immediate identification and assessment of the tax risk of the enterprise income tax is crucial for the enterprises to set up the risk prevention strategies and guard against the tax risk effectively.The relation between enterprise income tax and internal accounting control is essentially a bidirectional interactive relation that influence, promote each other. Whether internal accounting control system has designed measures to control enterprise income tax will influence the effect of tax risk management. If enterprises can manage the tax risk by perfecting internal accounting control, enterprises will be able to prevent most of tax risks effectively and enhance the management level further. The paper studies perfecting internalaccounting control in the view of prevention of the corporate tax risk. This paper puts forward that internal accounting control system not only meet the requirements of 《Internal Accounting Control Rule-Basic Rule》,but also manage the tax risk using the internal accounting control system in order to prevent tax risk effectively. On that basis of related theory and analysis of the relationship between internal accounting control and tax risk, the paper suggests orientation, objects and principles of accounting control under tax risk, specifying how to design accounting control under tax risk, in order to provide reference for managing tax risk and perfecting internal accounting control system.