| In recent years, a number of tax-related cases have sounded the alarm to enterprises,tax risk is increasingly becoming an important factor affecting sustainable development of enterprises. In May 2009, the State Administration of Taxation issued the "big corporate tax risk management guidelines", which provided the framework for large-scale enterprises to establish a comprehensive tax risk management system, and also further improved the comprehensive risk management system in China.China's economic development has entered a new normal period, fiscal and tax reform is considered as the highlight of the deepening reform during the period of 13 th Five-Year. From the implementation of the new Enterprise Income Tax Law on January 1st,2008 and the Value-Added Tax system transform nationwide on January 1st,2009 to the pilot reform of replacing business tax with Value-Added Tax throughout the country on May 1st, 2016, tax reform has been constantly promoted, which increasingly improving the modern tax system. However, it will also be more prominent for enterprises involved in tax risk issues. Therefore, it is particularly important for the development of modern enterprises to establish and improve the tax risk management system and effectively identify tax risk as well as control it.Although recent studies on tax risk have gradually increased at home and abroad, but most focus on the theoretical study of tax risk or how to evade tax risk by tax planning. The innovation of this paper lies in taking the designated contact enterprise Huamei(Liaoyang) Corporation as an example, applies the theoretical framework of the "big corporate tax risk management guidelines" to the concrete case, identifies and evaluates tax risk, studies and analyses problems existed in tax risk management in Huamei(Liaoyang)corporation, discusses how to establish internal controls of enterprise tax risk and improves enterprise-wide risk management system. In this paper, it states to establish tax risk internal controls system in several aspects in detail, such as improving tax risk control environment, constructing tax risk control measures and improving information communication and supervisory mechanism, etc. It also sets forth some improvement measures, for instance, sets up internal audit service and tax department, improves professional competence of related staff, establishes tax risk pre-warning mechanism and tax risk control measures in business processes, improves information communication inside and outside and supervisory mechanism of internal controls of tax risk, etc. Based on the study and analysis of identification, assessment and control of tax risk of Huamei(Liaoyang) corporation, this article aims to provide thinking and measures of establishing internal controls of tax risk and improving comprehensive tax risk management system, which will contribute the corporation to control tax risk and realize sustainable development and also play a certain reference significance for those enterprises only have theory without practice to find approach and methods of control of tax risk.This paper consists of four chapters. Chapter one is introduction, which briefly introduces the background and the significance of the research, the literature review about tax risk and internal control at home and abroad as well as its purpose and methods. Chapter two briefly introduces the nature and scale, the production and operation of Huamei(Liaoyang) corporation, analyzes the causes of the formation of tax risk, teases the identified tax risk points that may exist and lists them by tax categories. Chapter three is to analyze the datum through the tax risk assessment model, evaluates the possible tax risk in Huamei(Liaoyang) corporation, and also comprehensively evaluates tax risk internal and external environment. Chapter four is based on the above theoretical research and empirical analysis of tax risk, offers proposals to improve the construction of tax risk control system. And the last part is the conclusion of the paper. |
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