The Study Of The Tax Administration’s Internal Control Mechanism Of The County-level IRS

There are many risks in the tax administration, the risks faced by all levels’ lawenforcers are also various. So the tax law enforcement needs effective supervisions.Since2009, the state administration of taxation has been strengthening and improvingthe construction of internal control mechanism, which makes the national tax systemgradually form the working structure of “the whole internal control”. National taxsystem construction of internal control mechanism in recent years has made significanteffect, but the grass-roots tax departments’ construction and process on the internalcontrol mechanism still faces some practical difficulties and problems which needin-depth research and discussion.Based on the theories of risk management, administration according to law, and theinternal control, the article talks from the state administration of taxation, tax lawenforcement risk, internal control mechanism, to the national tax system’s process ofinternal control mechanism construction system and analyzes the necessity. Taking theIRS of B county of Jiangsu as an example, the essay expounds the structures,characters and functions of the internal control mechanism, analyzes the problemsexisting in the internal control mechanism and the reasons and finally puts forwardcountermeasures to improve it. First of all, we need attach great importance to theinternal control environment construction; Secondly strengthen risk prevention of thetax law enforcement; at last strengthen the supervision and rectification, which relies oninformation technology standardization management.