本文对企业税务风险内部控制体系设计展开研究。首先阐述税务风险、税务风险管理及内部控制等有关理论,然后分析当前企业税务风险在内部控制方面存在的问题,然后依据基础理论论述构建税务风险内部控制体系的税务风险识别、评估及控制等三个核心内容。 This article studies the design of the internal control system of corporate tax risk. First of all, it elaborates the related theories of tax risk, tax risk management and internal control, and then analyzes the existing problems in the internal control of corporate tax risk, and then constructs the tax risk identification, assessment and control of the tax risk internal control system based on the basic theory. A core content.