Research On Internal Control And Prevention Of Enterprise Tax Risk

Because of the uncertainty of market economy environment,identifying and preventing tax risk has become the focus of enterprises.In recent years,many well-known domestic enterprises have fallen into scandals due to tax problems.In the academic circles of our country,there are many documents specializing in tax prevention and control.The main means is to strengthen the internal control of enterprises.In the domestic and foreign research,there are still pure theoretical ways to analyze the tax risk of enterprises by using macro-exploration,but at the micro level,there are few companies with a single unit as the object of analysis.In such a background environment,the author chooses State Grid A Power Company as the object of case study,standing in the perspective of tax risk,to study the internal control of enterprises in a micro way.The first part is the introduction,which introduces the research background and significance of this paper.It combs the research situation of tax risk,internal control and tax risk and internal control at home and abroad.The second part elaborates the related concepts and analysis framework,mainly the related concepts of tax risk and internal control,and combines tax risk with internal control.On the basis of the four elements of COSO,this paper establishes the framework of "internal control based on tax risk" and puts forward concrete measures to optimize the overall internal control of Taxation in an all-round way.The third part is the introduction of the internal situation of A Power Company.Firstly,it gives a brief introduction of A Power Company and its operation.The fourth part is the introduction of A Power Company.Secondly,it introduces the main tax risks existing in A Electric Power Company.From the perspective of tax risks,it introduces the status quo of internal control,internal control construction,organization system and management of A Electric Power Company.Secondly,it focuses on the problems of A Electric Power Company,the construction of internal control and management aspects,which are based on tax risks.The optimized framework of internal control is used to analyze the problems existing in the internal control of A Power Company and elaborate from the four elements of internal control.The fifth part carries on the countermeasure analysis according to the foregoing frame,optimizes the internal control structure of the electric power industry based on tax risk from four aspects.Firstly,through setting upindependent internal control positions,strengthening the team construction of tax risk managers,establishing scientific performance appraisal and incentive mechanism,and improving staff training system,the tax risk control environment of Company A is strengthened.Secondly,to improve the ability of A company to identify risks,tax risk analysis and coping aspects of enterprises need to be constantly improved,A power company’s risk assessment system should be in place;thirdly,through optimizing the company’s tax workflow,strengthening the awareness of internal tax risk,strengthening the tax risk control activities of A company;finally,to establish an effective information system and communication mechanism.The sixth part is the conclusion of this paper.Under a good internal control system of tax risk,enterprises can help them avoid tax risk.Through the establishment of an effective internal control system,it plays an important role in the prevention of enterprise tax risk.