Innovation Research Of Tax Enforcement Of Local Tax Departments’ Internal Monitoring Mechanism

The behavior of tax revenue law enforcement directly effect income distributionamong state, enterprise and individual. Therefore, the supervision of tax lawenforcement is considered the key point of all places and department. At present, themainly control oftax revenue law enforcement behavior is external control, including thesuperior supervision, supervision of National People’s Congress at the same level,taxpayers supervision, media supervision and judicial supervision, etc. However, it’s toodifficult for external supervision to comprehensive control the tax authority within thedetailed process of tax collection and administration behavior in time. Thus it is unable tocomprehensive regulation on tax revenue law enforcement behavior.Tax law enforcement internal-control-mechanism is tax administration includingdiscipline Inspecting, audit branch laws and regulations in order to avoid or reduction thedereliction of duty, unauthorized etc. illegal action during tax law enforcement tosupervise on the construction of the Party conduct and of an honest and cleangovernment and The tax law enforcement situation of related tax administration andindividual. The characters including conditionality, statutory, will etc.The theoreticalbasises of construction of land tax law enforcement of internal control arepower restriction theory, theory of country under the rule of law, tax state theory. TakeHunan Province as example, the existing issue on the ax law enforcementinternal-control-mechanism is unable to realize clearly the construction system, unclearthe responsibility of department, single afterwards supervision, No or lack of stiffness orrigidity on law enforcement accountability system, lack of ideological education onworkers and cadresetc. To specifically, environment factor, lack fully and deeplyunderstanding of tax law enforcement internal-control-mechanism, lack of specific detailoperate system and the restriction of the tax business matters, etc. Risk factor, lack of theawareness to risk, with loose policy dimensions, ignores the responsibility, etc. Systemfactor, internal control system is lack of refinement, specialization and informationcommunication mechanismetc. Supervision factor, the set of supervision body is notreasonable enough, the authority of supervision is not strong enough, thesupervision emphasis is not prominentetc. Therefore, to strengthen tax law enforcementrisk internal control mechanism construction and reduce the risk of law enforcement is therealistic requirement of currenttax department team construction. It’s the inevitable choice of ensuring the tax collection and management. It’s also the tax authorities in the face of aresearch topic that are not allow to ignore.There are4countermeasures and Suggestions of innovation land tax departmentinternal control mechanism of the tax law enforcement. Firstly, construct environment ideaindividual factor decides system of vitality; risk assessment mechanism decidesthe success of the system. Secondly, set up control target of tax law enforcement ofinternal controlfor interact, clearly responsibility, run smoothly, risk quantification andresponsibilityinternalization. Thirdly, innovate the internal control of system andprocedure andfunction orientation of tax enforcement. Fourthly, innovation of land taxdepartment internal control mechanism of the tax law enforcement organization structure.