企业集团一般具有较大的组织架构、较广的经营区域,且涉及较多行业、内部关联交易等。企业集团税务风险涉及企业生产经营各环节,其税务风险远高于中小企业。企业集团税务管理的主要目标为:实行税务一体化管理、降低税务成本、控制税务风险,防范成员企业产生税务风险而殃及整个企业集团。基于此,本文就企业集团税务风险产生进行了简要分析,并对如何完善内部控制管理提出了一些建议,以供参考。 Enterprise groups generally have a larger organizational structure, a wider area of ​​operation, and involves more industries, internal related party transactions. Tax risks of enterprise groups involve all aspects of production and operation of enterprises, and their tax risks are much higher than those of small and medium-sized enterprises. The main objectives of enterprise group tax administration are to implement integrated tax administration, reduce tax costs, control tax risks, and prevent member enterprises from tax risks, which will bring disaster to the entire enterprise group. Based on this, this article makes a brief analysis on the tax risk generation of enterprise groups, and puts forward some suggestions on how to improve the internal control management for reference.