A Research On Internal Control System Of Tax Risk For A Group Enterprises

In recent years,with the booming of China's economy and society,the tax environment has undergone tremendous changes and improvements.The tax burden of most enterprises has been declining year by year.This situation has greatly improved the actual economic benefits of enterprises while greatly improving the development of enterprises.Enthusiasm.However,how to seize this opportunity for development requires enterprises to be prepared on their own,reduce their own tax risks,and truly improve their development potential.To reduce the tax risk of enterprises,it is inseparable to improve the internal control system of enterprises.As the main contributor to China's tax revenue,the group company's development affects the health of the Chinese market,so the internal control of tax risk plays a particularly important role in the group company.This paper first introduces the research results of tax risk and internal control of enterprises at home and abroad.By analyzing the correlation between tax risk and internal control,it is concluded that it is inseparable from good internal control to control corporate tax risk.At the same time,the theoretical basis of this paper is introduced in detail: definition analysis includes tax risk and definition of internal control;correlation analysis includes the correlation between the two;system construction analysis includes five elements analysis of internal control.Then combined with the case of this article-A Group,based on the actual data of Group A,based on the five elements of internal control,the paper analyzes the implementation status of A-group tax risk internal control,and analyzes the status quo from the implementation status of Group A tax risk prevention and internal control.There are problems.Finally,in view of the tax risks and internal control problems of Group A,the five elements of internal control including tax risk are analyzed item by item,and the internal and external causes of Group A's problems are explored,and the Group A tax is targeted in combination with the actual improvement plan.Risk internal control proposes effective recommendations and improvements.