Study On Internal Control Of Qianguo County Local Taxation Bureau Taxation Law Enforcement

Internal control refers to the tax law enforcement, tax law enforcement agencies in order to achieve the tariff collection, law enforcement procedures, guarantee the preferential tax policy implementation, resulting in the law enforcement agency internal management system to take the adjustment, restriction, planning, evaluation and control of a series of methods, means and measures. With the development of economy, tax revenues accounted for the proportion of local revenue is more and more high, the tax revenue has become the driving force of local economic development, more is to change people's livelihood security force, in recent years,changes in the tax management environment, the tax law enforcement responsibility is increasingly arduous task, increasingly, how to improve the quality of the tax revenue. To avoid the tax law enforcement risk, and avoid dereliction of duty crime,protect the legitimate right of every tax law enforcement workers, has become the most concerned about the issue of tax cadres. Therefore, to strengthen the internal control of tax law enforcement, regulate the process of tax law enforcement, and establish an effective internal control system for tax authorities to improve the level of tax administration, and better service for taxpayers is of great significance.In 2008 the Ministry of Finance and the China Securities Regulatory Commission, the Audit Commission, the CBRC, CIRC five ministries jointly issued the "basic norms of internal control", in 2010 five ministries jointly issued the "supporting guidelines for enterprise internal control", the basic norms and guidelines issued, marking the Chinese enterprise internal control standard system construction has made significant the breakthrough, on the construction of internal control further embodied.In this paper, before Qian Guo County Local Taxation Bureau as an example,the "basic norms of internal control" and "supporting internal control guidelines" as the basis, on the basis of previous researches, using case study method, respectively analysis the current situation of internal control from the tax service, tax management, tax examination, tax auditing and other aspects. The study found that the presence of the tax service link personnel division is not reasonable, the responsibility settings are not standardized, collection and management of the individual subjective law enforcement, dereliction of duty, tax exemption approval of lax enforcement, approval is not standardized, the shortage of manpower, tax inspection problems of personnel aging, four separate dummy, law enforcement inspection process, penellipse Festival file data is not comprehensive, the scientific allocation of power and improve the responsibility system, standardize work processes, improve the legal system And the establishment of talent incentive mechanism, regularly check the tax law enforcement risk, improve the tax management process, the use of information technology to strengthen internal and external communication, the establishment of an independent audit supervision mechanism to strengthen supervision and other improvements, combined with the actual situation, put forward to perfect the safeguard measures of tax enforcement of internal control. This paper analyzes the County Local Taxation Bureau tax law enforcement aspects of internal control present situation, problems, causes,suggestions for improvement of the internal control, can improve the internal control of Qianguo County Local Taxation Bureau tax law enforcement, prevention of corruption and fraud, give full play to the poly property, for the people on behalf of the task. It can also provide reference and reference for other local tax authorities to improve the internal control of tax law enforcement.