为了将企业的税务风险降低,同时将自身的竞争力提高,我国企业应该重点关注的问题是企业的内部控制和税务风险。构建一套完整的企业税务内控体系不仅能够有效的防范税务风险,还能有效的确保企业的安全生产经营。本文简要分析了构建企业税务内控体系的必要性,同时研究了一些构建现代企业税务内控体系的方法,旨在为企业高层管理者提供帮助。 In order to reduce the tax risk of the enterprise and at the same time improve its own competitiveness, the problems that Chinese enterprises should focus on are the internal control and tax risks of the enterprise. Constructing a complete set of internal taxation internal control system not only can effectively prevent tax risks, but also effectively ensure the safe production and operation of the enterprise. This article briefly analyzes the necessity of building an enterprise internal control system of taxation and at the same time studies some methods to construct a taxation internal control system of modern enterprises so as to provide assistance to senior management of an enterprise.