企业集团基于税务风险的内部控制体系设计

Enterprise Inner Control System Design Based on Tax Risk

当前我国大多数企业都未设计完整且有效的内部控制体系和税务风险管理机制,企业税务风险的预防和控制意识非常薄弱,制定的税务风险控制措施缺乏系统性和有效性,税务风险的控制效果不理想。从企业集团税务风险的角度出发,研究企业内部控制体系的设计,可以让企业集团的内部控制发挥最大的作用,同时也能达到有效地进行税务风险管理的目的。

The complete and effective inner control system and tax risk management system are not found in most of the enterprises in China, who are very careless about preventing and controlling the tax risks. Their measures are not systematic or effective, coming up with unsuccessful results. The inner control system helps to maximize the function of the enterprise and manage the risk more effectively.