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Academic Journal of Business & Management, 2021, 3(3); doi: 10.25236/AJBM.2021.030313.

Research on Enterprise Internal Control and Tax Risk Prevention


Luo Shuping, Xiao Linmin, Yang Shuwen, Zhang Xiaoyun

Corresponding Author:
Zhang Xiaoyun

Guangzhou Huashang College Accounting School Guangdong Guangzhou 511300, China


With the continuous improvement of the tax system, the management of tax risks has become a part of the enterprise's own risk management. Preventing tax risks is particularly important in the increasingly complex living environment, which not only involves tax costs, but also involves the safety of business operations. This article will take the relevant theories of tax risk and internal control as the foundation, briefly analyze current corporate tax risks and other issues in my country, and demonstrate the importance of building a sound tax risk management system in internal control, and the tax risks that arise for enterprises and their reasons. Carry out analysis to identify and prevent tax risks.


internal control, tax risk, prevention, research

Cite This Paper

Luo Shuping, Xiao Linmin, Yang Shuwen, Zhang Xiaoyun. Research on Enterprise Internal Control and Tax Risk Prevention. Academic Journal of Business & Management (2021) Vol. 3, Issue 3: 74-78. https://doi.org/10.25236/AJBM.2021.030313.


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