Study On Control For Internal Taxation Enforcement Of Law

Cybernetics,as a new discipline,was first appeared in Cybernetics,a book written by an American mathematician,biologist Weiner and published in 1948.Then it was widely used in production and operation,which had a positive impact on the development of economy,science,technology and the progress of human society.The great theoretical and practical significance has made it a new modern management.In the 18 th CPC National Congress,public servants are asked to think and act in the rule of law in the realization of the tax modernization.Besides,they should pay more attention to the guidance of the tax law,and to standardize the tax law enforcement power.The basic ideas and methods of internal control theory is used for reference by the tax authority,and its application in the tax law enforcement,along with the establishment of an effective internal control mechanism in tax administrative law enforcement will improve the level of administration according to law by the control and prevention of tax risks in the tax department.Therefore,the application of internal control theory in tax administration,and the internal control of taxation execution will exert a positive influence in the quality and level of tax law enforcement.This paper focuses on internal control of the tax law enforcement in the tax department,introduces the construction of internal control in the tax law enforcement and analyzes the problems appeared in the exploration of the theory as in Yingtan Local Taxation Bureau.The problems mainly include the lack of standardized management,the weak prevention and control of risk,and the inadequate support of the institution and human resources.To solve these problems,the author analyzes the causes from four aspects,which are the system,environment,risk and supervision.On the basis of the analysis,the author put forward corresponding solutions,including establishing the concept and target of internal control in taxation execution,establishing an incentive personnel mechanism,optimizing the internal control of taxation execution organization,optimizing tax law enforcement process,and building information technology support system.