Internal Risk Control Research Of SAT Of KaiFu District Changsha City

Internal risk control is a constant new problem often proposed,is no exception in the tax department, and is endowed with a certain degree of particularity.This paper reviews the domestic and foreign internal risk control theory based on the study of the Kaifu District of Changsha City IRS’s internal risk control, the first analysis of the basic theory of internal risk control, and a more systematic analysis of the tax system operational characteristics and its impact on the internal risk control, and then introduced Kaifu District, Changsha, IRS status of internal risk control, and thus for the Kaifu District, internal Revenue Service’s mission and internal risk control theory and the basic requirements of the open dialysis Fu District, Internal Revenue Service in the control environment, risk assessment, control activities, information and communication, and monitoring problems.According to the work practice, combined with the ERM framework, the author proposed proposals and measures to improve the Internal Revenue Service, Kaifu District, and internal risk control:First, to promote the risk management culture. Emphasis on internal controls should not only focus on the process of building construction, should make great efforts to build internal control culture. The second is to establish a scientific risk assessment system. Improve accuracy and completeness of the basis data on risk identification. Establish and consummate the risk assessment sub-sector model of tax enforcement, the implementation of dynamic risk assessment. Third, By means of information technology, and strengthen internal and external communication.Fourth, the reform of internal risk control monitoring system. Diversification for the supervision and monitoring results are not the ideal situation, integrate the existing effective system, play supervision together. Fifth, establish and improve the performance evaluation of internal risk control mechanism to guide and promote the national tax authorities and tax officials to improve the effectiveness of the initiative and risk control, timely detection of problems, reduce errors, to adjust the direction of risk management methods and to promote internal risk control system. In the last further research proposed the proposal to improve their internal risk control and internal control evaluation...