随着市场经济的不断发展,企业发展面临的机遇与挑战都在增加,而企业发展的挑战在税收方面称为税收风险。税收风险是企业缴税与税收法律中存在的冲突,主要来自于企业内部,加强企业内部控制能在很大程度上防范税收风险。本文从税收风险出现的原因出发,分析企业内部控制在税收风险防范中的重大作用,以引起企业对内部控制重要性的重视。 With the continuous development of market economy, the opportunities and challenges facing the development of enterprises are increasing, while the challenges of enterprise development are called tax risks in terms of tax revenue. Tax risk is the conflict between corporate tax payment and tax law, mainly from the inside of the enterprise. Strengthening the internal control of the enterprise can prevent the tax risk to a great extent. Based on the reasons for the emergence of tax risk, this paper analyzes the important role of internal control in the prevention of tax risk so as to arouse the importance attached by enterprises to the importance of internal control.