近年来,企业的内部控制越来越受到企业自身及其管理部门的关注。作为税务部门,必须建立在企业提供的真实可信的信息之上才能对其实行有效的管理。跨国企业一般具有较好的纳税遵从度,具备基本的内控制度,因此以跨国企业为对象,本文作了将企业内控评价纳入跨国企业税收管理体系的思考与探讨。 In recent years, the internal control of enterprises has drawn more and more attention from the enterprises themselves and their management departments. As a tax department, it must be based on the real and credible information provided by the enterprise in order to effectively manage it. Multinational corporations generally have a good degree of compliance with tax compliance and a basic internal control system. Therefore, taking multinationals as an example, this paper makes the thinking and discussion about incorporating internal control evaluation into the multinational tax management system.