Study On Optimization Of Internal Control System For Tax Management Of Group L

With the current wave of economic globalization and China’s rapid economic development,there has been an increase in various new industries,leading to heightened market competition.Large state-owned enterprises,in particular,have faced challenges due to weak internal control and low management levels resulting in distorted financial information and other issues.As a result,these enterprises are increasingly exposed to significant tax risk challenges.Furthermore,the full implementation of the "camp reform and increase" policy,official launch of the "Golden Tax Phase III" project,upgrade management of the anti-counterfeit tax control system,and rapid changes in tax policies,all suggest that enterprises are at an elevated risk of tax-related issues.Additionally,the unique nature of tax risk makes it a hidden danger for businesses,making it imperative to establish an effective tax management system to control tax risk.Tax management is an indispensable part of modern enterprise management,playing a crucial role in reducing enterprise operational risks.The quality of tax risk management directly affects the enterprise’s ability to operate normally and its overall performance.As such,it is crucial for businesses to establish an effective tax management system to control tax risk and ensure their long-term success.The national tax law and regulation system is in a state of constant reform and adjustment.As a result,the requirements for enterprise tax management levels are constantly rising,and the establishment of an effective enterprise tax management mechanism becomes a problem that modern enterprises must solve.From the perspective of internal control,a sound enterprise tax management framework is highly operable,which helps enterprises prevent and avoid tax risks,strengthen the production and operation environment,optimize tax costs,and maximize enterprise value,thereby achieving sustainable development.This is of great practical significance to enterprises.In this thesis,we aim to analyze and summarize the current research status of domestic and foreign scholars on enterprise tax management,based on the concept of internal control and its components.We use a combination of literature research and case study methods to achieve our goal.Through this approach,we expand the research horizon for the theoretical academic community and combine the detailed analysis of enterprise cases in a targeted manner,thereby further improving and enriching the existing theoretical research results.This thesis focuses on L Group,a member of the Thousand Group Enterprises of the State Administration of Taxation,and utilizes the COSO Internal Control Framework as an analytical tool to examine the relationship between tax management and internal control.The study utilizes a combination of literature induction,qualitative analysis,and case study to examine the risks and problems of L Group’s tax management internal control system.Through theoretical analysis,qualitative and quantitative research methods,the study highlights the shortcomings and defects in L Group’s internal control mechanism and proposes suggestions for improving the internal control system of tax management.These measures include improving the tax management environment,optimizing the tax risk control process,establishing a tax information communication system,and implementing a risk supervision and inspection mechanism.The purpose of this study is to enhance enterprise tax management from an internal control perspective,and to encourage enterprises to identify and address issues in their internal control mechanisms.Overall,this thesis provides a valuable contribution to the field of enterprise tax management by utilizing the COSO Internal Control Framework as an analytical tool to examine the relationship between tax management and internal control.The proposed measures for improving L Group’s internal control system of tax management can also be applicable to other companies,making this research beneficial and informative.