Research On Internal Control System Of Tax Risk In Pharmaceutical Enterprises

With the gradual standardization and perfection of the national tax policy,enterprises are facing more and more complex competitive business environment.Meanwhile,tax risk has gradually become the main risk in the development of enterprises.The establishment of an effective internal control system for tax risks is of great importance to the invincible position of the enterprise in the market competition.Based on the analysis of domestic and international tax risk management and internal control related research results,using questionnaire survey and statistical analysis of the results,systematically analyzed the reason of the main problems of pharmaceutical enterprises tax risk management and internal control and its process analysis method to identify the main risk points of pharmaceutical enterprises based on the construction of the medical enterprise tax risk the control index system,using the weight of every index system AHP,fuzzy comprehensive evaluation rating from pharmaceutical enterprise tax risk control status;finally,according to the pharmaceutical enterprise risk identification and fuzzy comprehensive evaluation results,feedback from pharmaceutical enterprise tax risk internal control environment protection and tax risk internal control system and control mechanism from the perspective of the medicine the enterprise tax risk internal control system implementation of the security system.The conclusions can be used for reference to the design of tax risk control and guarantee system for pharmaceutical enterprises.