Research On Internal Control Of Tax Law Enforcement Risk

Tax is not only the main source of national fiscal revenue,but also the regulator of national economic development.In the continuous development of society,the tax environment changes,national planning 12 th Five-Year economic reform put forward an important measure is to implement the "replacing business tax with value-added tax(VAT)",after the tax reform,the larger the scope of collection and management mode,administration staff professional level is low,the tax administration and taxpayer compliance to the new tax system are low will become the tax law enforcement risk point.Faced with the complexity of the environment and the reform of the tax system,effectively prevent and control the risk of tax law enforcement,internal control ideas and methods and the tax law enforcement work linked to construction of tax law enforcement and effective internal control system,and further optimize the environment of tax law enforcement,improve tax enforcement efficiency,improve the quality of tax collection and the completion of the tax task.The Internal Revenue Service has become the first to solve the problem.This paper mainly uses the method of case study,reviews the domestic and foreign related tax law enforcement risk internal control on the basis of the theory,in the implementation of law enforcement as the research object of tax risk internal control C Internal Revenue Service,through the analysis of C Internal Revenue Service tax law enforcement risk business internal control exists,and put forward coping reasonable measures according to the problems found.Finally,the paper makes a deep research on the case,summarizes the Countermeasures of perfecting the internal control of the tax law enforcement risk business level,and extracts some suggestions for reference.Case C Internal Revenue Service tax law enforcement risk business internal control problems reflected in eight aspects,respectively,in the process of registration and management loopholes,lack of rigor,pay tax on the invoice and receipt management does not comply with the provisions of the tax inspection process,not rigorous,administrative punishment,the lack of normative performance management implementation is not in place,the supervision of law enforcement is weak and the informationization construction is difficult to meet the current needs of tax business,on the basis of the above problems are put forward toimprove its internal control measures.This article through to the C tax law enforcement level of the internal control problems are studied and put forward countermeasures,one hand to C the Internal Revenue Service in the tax law enforcement process about the risks of business activities level of prevention and containment,improve the quality of the implementation of the tax law enforcement,tax law enforcement personnel responsibilities while protecting taxpayer's legitimate rights and interests;on the other hand is to provide the reference for the business activities of the tax law enforcement risk level of the implementation of the internal control for other Internal Revenue Service.