Research On Internal Control Of Tax Risks Of A Growing Start-Up Company

From the trial implementation of VAT in 1979 to the full implementation of "replacing business tax with VAT" in 2016,from the interim Regulations of the People’s Republic of China on Personal Income Regulatory Tax in 1986 to the increase of personal income tax threshold in 2018,the state tax policies have been constantly updated and improved.Enterprises enjoy more convenient tax handling conditions and more preferential tax policies,but also face more tax risks.Under the continuous improvement of the national tax system,there are still most enterprises with fluke mentality,ignoring tax risks and arbitrarily breaking the red line of the tax law,leading to heavy losses of property and reputation.Paper with A growth company in industry as the research object,starting from the real case,according to the theory of tax risk management and internal control theory as the foundation,in interviews,data analysis,research methods,such as the combination of quantitative and qualitative analysis,under the support of tax risk to A company’s internal control present situation,the exposed problems are analyzed,and starting from the reality of A company,based on the production and operation environment,control of production and operation activities,identify and risk control,information unicom and internal supervision of the five perspectives,put forward the method of improving the internal control mechanism,at the same time hope to homogenous company with company A perfect tax risk internal control for reference.