Research On Enterprise Internal Control Of Taxation Risk In JH Cement Company

In recent years,with the development of society and economic competition,Chinese enterprises are increasingly complex and diversified.At the same time,with the continuous improvement of tax laws and regulations,the development of the Internet has given birth to the application of "Internet + tax" and the cloud platform for large enterprise tax management,and the analysis and response of enterprise tax risk management by tax authorities is more scientific and standardized.Tax-related behavior of enterprises has been increasingly strictly regulated.From the current disclosed situation,the tax-related problems of Chinese enterprises occur frequent,and some have even seriously affected the sustainable development of enterprises and the public image.Therefore,for many enterprises,to strengthen tax risk management has been the top priority of the current enterprise management.In recent years,more and more research on internal control of corporate tax risks at home and abroad,but most scholars are more focused on tax planning and macro theoretical direction.With JH Cement as the research object,using literature review and case analysis in the combination of theory and case analysis.This paper summarizes the research on internal control,tax risk and tax risk management at home and abroad,According to the existing relevant theories and concepts,Combined with the basic situation of the company,production and operation situation,tax-related situation,tax risk management status,And with its 2019 tax assessment case that occurred as the entry point,On the tax risk points and internal control,Find problems with internal control of tax risks,And the causes of these problems,And from the enterprise internal control of the environment,tax risk assessment,risk control activities,information communication and management,tax-related matters supervision and management and other five aspects,To put forward targeted suggestions to optimize the existing internal tax risk control system of enterprises.The conclusion shows that the optimization of the internal tax risk control system of JH Cement Company can be carried out from five aspects: improving the enterprise internal control environment,constructing tax risk assessment system,strengthening tax risk control activities,strengthening tax information communication and management,and establishing the supervision and management mechanism of tax-related matters combining inside and outside.It is expected to strengthen the tax risk management of enterprises,truly help the long-term development of enterprises,and then affect the attention and improvement of the tax risk to the internal control system of the whole industry.