First, to improve the internal control mechanism of tax risks of large enterprises, it is necessary to formulate relevant laws and regulations. At present, the law on the construction of internal control mechanism of enterprise tax risk in China is still blank. Relevant departments should bring the construction of internal control mechanism of tax risk into the scope of national laws as soon as possible, so that large enterprises can have a clear legal basis when dealing with internal tax risks, and tax authorities can have a clear law enforcement basis when managing tax risks of large enterprises.
Two, improve the organization, scientific and refined level of tax risk internal control mechanism of large enterprises. Establish a relatively independent tax administration department for large enterprises with large industry span and complicated tax-related affairs. For large enterprises with relatively simple business and complicated tax-related affairs, a tax risk management team is established, which is subordinate to the finance department. For large enterprises with relatively simple business and simple tax-related affairs, set up tax directors or tax management posts.
Three, actively play the role of tax authorities in the construction of internal control mechanism of tax risk in large enterprises. On the basis of voluntariness, equality, openness and mutual trust, the tax authorities sign tax compliance agreements with enterprises, and * * * cooperate with tax-paying enterprises to prevent and control tax risks. After the tax authorities and enterprises determine their willingness to sign the tax compliance agreement, they will negotiate, draft the agreement text and sign the agreement in turn. By mastering the corporate governance structure, institutional setup, division of labor and internal audit of enterprises, tax authorities help enterprises understand the relevant knowledge of tax risks, and familiarize them with potential tax risks and how to deal with them through training.