Research On Optimization Tax Risk Internal Control System Of Y Company

China’s economy has been developing since the reform and opening up,under this background,the scale and quantity of large enterprises are increasingly expanding,and they have gradually become the main pillar of the national economy and the main source of national tax revenue.However,due to the complex tax-related business of large enterprises,the wide range of influence,and the difficulty of tax risk management,large enterprises are still facing rather high tax risks.In the same time,as tax collection and management system keep improving,tax departments continue to carry out risk analysis by virtue of their data advantages in order to establish a risk-oriented modern tax collection and management system.Under the increasingly severe internal and external environment,preventing and managing tax risks has become a prominent issue,and it is urgent for enterprises to establish and optimize the internal control system of tax risks.This paper firstly sorts out the relevant literature about tax risk,tax risk management and internal control at home and abroad by adopting the method of literature analysis,and builds the internal control system framework of enterprise tax risk based on the five elements of "Guidelines for Tax Risk Management of Large Enterprises(Trial)" and "Basic Standards for Internal Control of Enterprises".Secondly,the author uses case analysis method,taking Y Company as an example,summarizes the basic situation of the enterprise,and then analyzes the current situation of tax risk of Y Company with financial indicators,non-financial indicators and key processes and important links of production and operation as the breakthrough point.Thirdly,based on the questionnaire results,comprehensive evaluation is conducted on Y Company’s tax risk internal control system,and the problems and causes of the internal control system of tax risk of Y Company are further sorted out and analyzed.Finally,the paper puts forward some suggestions to optimize the tax risk internal control system of Y Company,that is to optimize the tax risk control environment system,to improve the tax risk assessment system,to perfect the tax risk control activities,to strengthen the tax risk information exchange and communication system,and to set up the tax risk control supervision and feedback system.In order to ensure the effective operation of the tax risk internal control system,this paper further puts forward three safeguard measures: improving ideological understanding,perfecting rules and regulations,and building an intelligent platform.Considering that Y Company is a large-scale enterprise with comprehensive business processes,complex economic business,long income accounting cycle,and high tax-related violation cost,who still faces high tax risks,the author takes Y Company as an example to conduct the research in this paper.Based on the current situation of Y Company,this paper puts forward the corresponding improvement suggestions,that is,to optimize its tax risk internal control system,to enhance the tax risk management ability,so that it can enhance its core competitiveness in the complex competitive environment.Meanwhile,the research of this paper also provides some reference for other enterprises in optimizing the tax risk internal control system.