Research On Tax Risk Management In Universities From The Perspective Of Internal Control ——A Case Of University J

Under the influence of the strategy of developing the country through science and education and the policy of education reform,the development environment of China’s higher education institutions is constantly changing,and along with the full-scale marketization of the economy,the management operation and taxation activities of higher education institutions are becoming more and more complex,which brings the necessity of changing the traditional tax risk management concept.As an integral part of the internal management of universities,tax risk management is also an important part of the comprehensive risk management of universities,and how to effectively prevent and avoid tax risks in the process of university management is a problem that needs to be paid attention to and solved for the further development of universities and higher education in China.It has the typical problems of tax management of colleges and universities in China.Therefore,this paper takes the tax management risk of university J as the research object,and explores the important factors affecting the tax risk of university from the perspective of eight elements of internal control.It is hoped that this study will improve the tax risk management system and safeguard measures of J University,and at the same time provide reference for tax management of other universities in China.This paper firstly summarizes and reviews the relevant studies on internal control and tax risk management in universities at home and abroad,and defines and sorts out the internal control theory,risk management theory and related concepts involved in the study.On this basis,the current mainstream tax risk elements in the academic field and the special tax risk points in J universities are summarized by using literature analysis method and risk decomposition structure method,and the tax risk elements are finally determined.Then,through the hierarchical analysis method and fuzzy comprehensive evaluation method,combined with the actual internal control management of J university,the tax risk influencing factors of J university were identified,and the improvement and guarantee measures of tax risk management system of J university were proposed in a targeted manner.The results of this paper categorize the main tax risk management elements indicators of J university into 31 items,among which the risk indicators such as the soundness of tax risk system,tax risk target monitoring,tax risk identification mechanism,completeness of tax risk assessment system,tax risk response,tax declaration compliance,the perfection of internal communication system and performance evaluation system are the main tax risk influencing factors of J university.Based on the results of data analysis,this paper improves the tax risk management system of J university from the perspective of eight elements of internal control;and proposes guarantee measures such as implementing management system,optimizing assessment process,enhancing tax management concept,promoting information construction and improving incentives and constraints to promote the improvement of tax management quality and effectiveness of J university.