风险基础法下税务内部控制有效性评价初探

Preliminary Study on the Internal Control Effectiveness Assessment over Tax under Risk Based Approach

随着经济的发展,越来越多的企业开始意识到实施内部控制的重要性,如何有效地对内部控制系统进行评价,成为当前学术界和实务界都关注的重点。尽管《企业内部控制基本规范》没有单独形成税务内部控制的相关内容,但是由于税务内部控制在保证企业合法合规、降低税务风险、提高经营效率、降低经营成本方面都发挥着重要作用。因此税务内部控制是否有效,极大地影响着企业的经营发展。本文试图从风险基础法的角度,阐述税务内部控制有效性评价的方法。

With the economic development, more enterprises recognize the importance of internal control. How to effectively evaluate the internal control system has become a focus in academic and professional fields. Although there is no separate provision for tax in "Basic Regulation for Enterprise Internal Control", internal control over tax plays an important role to help enterprises to achieve compliance goal, decrease tax risk, improve operation efficiency and reduce operation cost. Thus the effectiveness of internal control over tax will heavily affect the operation of enterprises. From the risk based approach, the thesis describes a method to evaluate the effectiveness of internal control over tax.