Based On The Tax Risk Of Enterprise Internal Control Research

Internal control is legal,compliance,rigorous,is an important content of enterprise group risk prevention,is the basis for the survival and development of large-scale enterprise groups,which is the internal control of tax-related issues,the enterprise group must attach great importance to and control of the major risk.In recent years,a lot of tax audit cases have occurred,are based on corporate tax risk awareness of internal control to talk about thin,which led to the tax treatment and tax law of the violation.Until the consequences of the risk have occurred,many companies are eager to find a solution to the corresponding method.In this case,the enterprise groups to develop tax control measures will inevitably lack the effectiveness,system and continuity,and lagging response measures,but also to make the tax risk control effect greatly reduced.The internal control research for group tax risk,if only focused on solving the current tax-related aspects of the enterprise,can only be part-time light,the most important is the enterprise's potential,qualitative control environment,tax information communication and tax control Activities and other factors that may affect the risk of tax risk to be actively concerned about and prevent and improve the theoretical system of internal control.Based on the theory of internal control at home and abroad,this paper analyzes the failure of GD enterprise group in tax risk management,from accounting control,related party transactions,enterprise acquisition(mergers and acquisitions),tax planning,Corporate governance,social responsibility and so on,to build the enterprise's internal control system,from the source control of enterprise groups may have the tax risk.And hope that through this type of case,in the tax risk internal control in this area can also bring the same type of group enterprises to think,enlightenment,reference and reference.On the basis of summing up the lessons learned from the case,I made the following recommendations:First of all,enterprise groups should improve the governance environment of tax risk internal control in the aspects of tax risk management corporate culture,internal accounting control environment,tax risk management organization,business structure reorganization,internal control system construction,organizational training and learning.Secondly,on the basis of tax risk management environment,we should pay attention to the tax risk assessment,carry out the design of tax risk control system,strengthen the information communication mechanism and constantly improve the supervision andfeedback mechanism of tax internal control.