Research On The Construction Of Internal Control Mechanism Of The Local Tax Department Of Law Enforcement

In recent years, with booming development of Chinese economy, the land tax work has become more burdensome. Additionally, the risks of law enforcement and the construction of a clean government are increasing accordingly. At the forefront in executing tax law, the basic-level local taxation department attaches great importance to enforcing law and building an honest government against risk. As a part of legal supervision of tax law, internal control mechanism of tax law enforcement plays an important role in preventing risks when executing tax law and building an honest government, achieving separation and restriction of powers, promoting effective implementation of tax law, guaranteeing the tax power of the nation and protecting the legal rights of taxpayers. Therefore, the study on construction of the internal control mechanism of law enforcement in the basic-level local taxation department is of great practical significance. On the background of construction of the internal control mechanism of law enforcement in the local taxation department, this thesis is divided into five parts taking X City’s Local Taxation Bureau as the object of study.Chapter I Introduction.This chapter introduces the background and significance of the study, presents related literatures both at home and abroad, and puts forward the research ideas and methods.Chapter II Theory and practice of construction of the internal control mechanism of law enforcement in the local taxation department.This chapter puts forward the concept, main content and framework of construction of the internal control mechanism of law enforcement in the local taxation department, on the basis of actual work of the local taxation department. It also provides theoretical support for this construction, in combination with theories of law-based tax administration, risk management and performance management. Meanwhile, it recommends practice and experience of other domestic cities in similar scale, which offers reference and enlightenment to construction of the internal control mechanism of law enforcement in X City Local Taxation Bureau. Chapter III Empirical analysis of construction of the internal control mechanism of law enforcement in X City Local Taxation Bureau.This chapter introduces the current situation and makes evaluations on the construction of the internal control mechanism of law enforcement in X City Local Taxation Bureau.Chapter IV Reason-analysis of existing problems on construction of the internal control mechanism of law enforcement in X City Local Taxation Department.This chapter presents both internal and external factors which affect construction of the internal control mechanism of law enforcement.Chapter V Measures to push forward construction of the internal control mechanism of law enforcement in Local Taxation Department.This chapter offers basic principles and internal and external measures to push forward construction of the internal control mechanism of law enforcement in Local Taxation Department.The innovation of this thesis lies in that it analyzes and investigates the necessity and fundamental function of the internal control mechanism of law enforcement which is different from other forms of supervision. On such basis, the basic construction principle and method of the internal control mechanism of law enforcement are summarized to provide experience for construction of the internal control mechanism of law enforcement in other areas. This study of the internal control mechanism, however, is still in its exploratory and theoretical stage. Given that the mechanism is complex and widely applied, the study needs to be continually deepened and explored for future guidance in practice.