Internal auditing is an important part of supervision of audit， with the establishment of a modern enterprise system， and improve the internal audit， the framework to reconstruct， internal audit scope of business need further expansion， the research of internal audit and become Reinforcing the enterprise internal audit is to establish an enterprise as a legal person system and the system of property rights， but also needs to ensure enterprise assets value of the property owners， maintenance and legitimate rights and interests of the business The enterprise internal audit work to do to give full play to its supervision and verification and staff， Key words: the internal audit function
Abstract: The tax planning， as a reasonable and legitimate to use fiscal policies to achieve taxpayer means of maximizing after-tax benefits， is a product of the market At present， the economically developed countries to carry out tax planning are rather common， domestic tax planning has become increasingly attach importance to the Based on China's reality， this trial from our corporate tax planning and effective demand and effective supply of the present situation of the contradictions pointed out that China's corporate tax planning and effective supply and demand imbalance， analysis of the reasons for this situation， and from the tax administration department， enterprises， taxation agency point of view put forward measures to alleviate this This tax planning for the promotion of the cause of China's enterprises to further develop and enhance the competitiveness of enterprises at home and abroad to raise the level of China's tax according to law has important practical Keywords:Tax Planning;Effective supply and demand;Contradictions in the status quo;Reason;Countermeasure
