Research on the Enterprise Tax Risk Management Based on the Perspective of Internal Control

DOI

10.2991/assehr.k.210407.108How to use a DOI?

Keywords

internal control, enterprise, tax risk management

Abstract

In the process of enterprise operation, due to its complex business activities, there may be certain enterprise risk problems, such as tax issues. With the increasing openness of our country and facing more and more enterprises in the market, our enterprises need to deal with more and more problems and risks. This problem has also become one of the main problems that enterprises need to regulate. In the face of such market situation, China’s State Administration of Taxation issued guidance documents in 2009, until leading China’s enterprises to regulate tax. From then on, tax norms have become the rules that every enterprise should abide by. Based on this, this paper will study the current situation of enterprise tax risk in China, and discuss the correlation between enterprise internal control and enterprise tax risk, and thus give the relevant methods of tax risk management, reduce the property loss of enterprises and improve the reputation of enterprises.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yuejun Hu
PY  - 2021
DA  - 2021/04/08
TI  - Research on the Enterprise Tax Risk Management Based on the Perspective of Internal Control
BT  - Proceedings of the 2021 6th International Conference on Social Sciences and Economic Development (ICSSED 2021)
PB  - Atlantis Press
SP  - 551
EP  - 554
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210407.108
DO  - 10.2991/assehr.k.210407.108
ID  - Hu2021
ER  -