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The Research On Internal Control Mechanism Of Tax Authority Under The Condition Of Information System

Posted on:2016-03-23Degree:MasterType:Thesis
Country:ChinaCandidate:F FengFull Text:PDF
GTID:2309330479978210Subject:Public Management
Abstract/Summary:PDF Full Text Request
18th CCP Congress report pointed out: "The government needs to adhere to the Chinese characteristics of anti-corruption policy, to solve the problem by taking comprehensive, punitive and preventive measures, to establish the mature anti-corruption system in China, and to achieve the cadres honesty, government honesty, and policies honesty. " Therefore, for the tax authority, administering the national taxes according to law stringently is the most important principle, which means it needs to strengthen both the control of the tax authority internal control mechanism and the degree of external law enforcement system. Establishing and improving the tax internal control mechanism is significant for the tax department to protect the legitimate rights and benefits of taxpayers. It is also an important approach to ensure the stable and sustainable development of Chinese characteristic market economy, The major purpose of this paper is to analyze the problems of the tax department internal control mechanism, to discuss the importance and necessity of Information Technology for solving these problems, and how to apply Information Technology to improve the tax department internal mechanism.The paper, firstly, analyzes the current internal control mechanism situations of the State Tax Bureau of Hebei Province by researching the development of both domestic and foreign tax department internal control mechanism. Secondly, it discusses the possibility of the State Tax Bureau of Hebei Province utilizing Information Technology to establish the internal control mechanism. Thirdly, it analyzes the problems of the tax department internal control mechanism. Lastly, it suggests the solutions and measures that how to establish an efficient and mature tax authority internal control mechanism by Information Technology.
Keywords/Search Tags:Internal Control Mechanisms, Information System, Office of SAT
PDF Full Text Request
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