基于内控视角的A公司税务风险管理研究

来源 :广东财经大学 | 被引量 : 2次 | 上传用户:tsks1848
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For modern companies,risk management has become an integral part of corporate management.With the development of our country’s economy and the continuous improvement of the tax system,the importance of tax risk management has become increasingly prominent,especially for “going out” companies.Paying taxes in accordance with the law is a manifestation of the good social responsibility of each company.In recent years,the tax-related incidents of many well-known companies have attracted a lot of attention,and a good social image has been destroyed,resulting in irreparable losses.This shows that in the current economic environment,the good operation of an enterprise cannot be separated from the management of tax risks.In 2009,the State Administration of Taxation promulgated the "Guidelines for Tax Risk Management of Large Companies(Trial)",which has caused an upsurge in the study of corporate tax risk management.However,most of the theoretical studies on tax risk management are based on this document and are relatively macroscopic.It is rarely applied to corporate practice.Based on the overall framework of COSO’s internal control,this paper examines the status quo and existing problems of the company’s tax risk management from the perspective of internal control,and puts forward suggestions for strengthening the internal control of A company’s tax risk management.In this work,the related theories of internal control and tax risk management have been analysed firstly,this paper analyzes the existing tax risks and internal control of A company.The financial indicators were used to analyze the effect of Company A’s internal tax control.Based on the analysis of Company A’s existing tax risks,the Company found the inadequacies of Company A’s internal control of tax risks.From the aspects of strengthening the internal control environment construction,constructing a risk assessment system,improving internal control capabilities,and establishing an internal control informatization system,etc.,proposals for improving the internal tax control of Company A are proposed.
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