A Study On Home Appliance Retailers Internal Control Of Taxation Risk

Tax system in these years continues to develop and improve,in this context,for each enterprise,tax is a very important economic activity.Taxation has always affected the long-term development of enterprises,many well-known enterprises have been reported because of tax problems,so the reputation is damaged,it seems that the tax risk is one aspect that can not be ignored in the enterprise development process.In recent years,the appliance industry develops rapidly in the market,all the enterprises launch a fierce competition in order to improve their market share of products,but because lack of the enough attention to the internal control of tax risk,therefore influence the development of enterprises.Based on the actual situation of A Company,this paper analyzes the internal control situation and existing problems of A Company’s current tax risk by using literature research and case analysis,and puts forward the methods to improve the internal control of tax risk of the enterprise,which can provide some reference value for its future development,and also have some reference value for other home appliance retail enterprises.The article first introduces the research background,research significance and so on.Secondly,the relevant theoretical basis is introduced and combed,and the definition and characteristics of tax risk are introduced,and the internal control theory and tax risk and internal control are introduced.The internal control framework and the guidance of tax risk management of large enterprises are introduced.The case background part describes the home appliance industry chain development status and prospects,followed by the description of the A Company’s organizational structure,tax situation,operating conditions and the company’s future development strategy.The case analysis part analyzes the tax risk of A Company,including the external tax risk of the enterprise and the internal tax risk,and then on the basis of how to control the tax risk environment,tax risk assessment,tax risk control activities,whether the tax risk control information and communication are timely and effective and tax risk’s monitoring dynamics,to analyze the problems and shortcomings of A Company’s internal control of tax risk.Chapter 5 provides a countermeasure for improving the internal control of tax risk in A Company: improve the tax risk control environment,including establish the internal control consciousness of tax risk,improve the internal control mechanism of tax risk,improve the professional ability of tax staff and so on,identify the main tax risk points of the enterprise sales and the stock phase,namely,the value-added tax and the enterprise income tax risk point,strengthen the information delivery and communication of the internal control of the tax risk,and establish the reporting mechanism and monitoring mechanism of the internal control of tax risk.