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The Research on the Internal Control of Tax Risks of Enterprise Group

Author: ZhangBo
Tutor: FuDaiGuo
School: Southwestern University of Finance and Economics
Course: Accounting
Keywords: enterprise groups tax risk control related party transactions equity acquisition
CLC: F275.4
Type: Master's thesis
Year: 2013
Downloads: 122
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Abstract

Enterprise groups seeking to maximize the after-tax interest internal driving force, such tax mandatory, unpaid, fixity characteristics inevitable contradictions, so the existence of the tax risk enterprise groups have objective necessity. Over the years, some well-known large enterprise groups is due to this reason there has been a lot of serious tax problems, suffered a major financial loss, a serious impact on corporate reputation. Enterprise Group tax risk internal control little research, we hope to explore the aspects of enterprise groups most prone to significant tax risks through a combination of internal control principles and tax characteristics and current tax policy, to how to build a tax risk internal control system.This paper is divided into six chapters:Chapter1,Introduction. Introduces the research background and significance of research ideas and frameworks and research methods.Chapter2, The basic theory of tax risk control of enterprise group. Focuses on the definition and main features of the tax risk. The basic concept, the tax risk internal control principle and development. The goal and content of risk control.Chapter3,current corporate tax-related risks of the Group internal control system of the main problems in high-risk areas and causes. This chapter points out the presence of high-risk areas in the current corporate tax risks of the Group internal control system:frequent intra-group related party transactions, tender offers, the Group’s overall tax planning aspects of the internal control system is not perfect and implementation of major issues such as poor and gave a brief Cause Analysis.Chapter4,Case Study. Through a typical case of the S Enterprise Group, has demonstrated the to strengthen tax risk control system the importance of building high tax risk areas in the Enterprise Group.Chapter5,enterprise groups in China tax risk internal control system design of the basic concept. This is the main body portion of this article. This chapter pointed out the general requirements of the enterprise group tax risk internal control system, on the basis of existing enterprise group internal tax risk control system, focusing on enterprise groups interrelated transaction pricing and data preparation and filing, equity acquisition, the Group overall tax planning, improve and complement our existing enterprise group tax risk internal control system made.Chapter6,Business Group tax risk internal control quality evaluation with several problems that need attention. This chapter emphasizes the necessity of Enterprise Group tax risk evaluation of effectiveness of internal controls, the evaluation of content, are also listed during the tax risk internal quality control evaluation should pay attention to a number of issues for explore.The main contribution of this paper is to improve and supplement the existing corporate tax-related risks of the Group internal control system, and establish related party transactions, equity acquisition, the Group’s tax planning, tax-related risk internal control rational design and implement effective and adaptive enterprise group focusing on tax risk internal quality control evaluation system. The system for tax-related risks of enterprise groups in China internal quality control evaluation.Tax risk control system of the enterprise groups should be involved in a lot of aspects, but this article only focused on related party transactions, equity acquisition, the Group’s tax planning into three main areas, people like the feeling of a kind of boundless, and case analysis, only S Enterprise Group is a case to enhance the importance and necessity of the tax risk internal control system of enterprise groups, although the case itself is more typical, but also a bit thin, these are the inadequacies of this article.

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