随着钢铁企业利润水平的不断降低,导致各项税收指标的下降,而钢铁做为国家和一些地方财政支柱产业地位并未改变,税务风险越来越明显。本文从钢铁企业的特点和税务风险现状入手,阐述了钢铁企业内控制度设计是防范企业税务风险的有效方法。 With the continuous decrease of the profits of iron and steel enterprises, leading to the decline of various tax indicators, while the status of steel as a pillar of finance of the country and some localities has not changed, the tax risk becomes more and more obvious. This article starts with the characteristics of steel enterprises and the status quo of tax risks, and expounds that the design of internal control system of steel enterprises is an effective way to prevent the tax risk of enterprises.