Tax Authorities Internal Control Research On Tax Collection And Management

In recent years, our nation has made great effort in administrative institution about improving the ability of public services. By the constant deep reform and changing the functions of government, the service ability of the administrative institutions has greatly improved. However our administrative institution doesn’t do well in the aspect of internal control, even in some professional fields on the establishment and implementation of internal control. The administration right of tax is the particular right to the tax authorities. The power of tax collection and administration is not only related to the interests of the taxpayers and the country, but also has effect on the real economy. Under the situation that tax consciousness is universally poor, trying best to ensure the abidance of the national tax law is becoming an urgent issue for the taxation authority to deal with.This paper combines the theoretical analysis and case study as the main method.And based on the basic theory of internal control, the power restriction theory, the rule of legal state and the tax state theory to do the study. The paper also makes the main risk points of tax collection and administration process as the institutional background and takes the P tax bureau as the case to discuss the problems existing in the P tax bureau by analyzing the current situation of internal control risk. Then the paper sums up the problems of the P tax bureau: the staff’s poor understanding of internal control mechanism; the subject of the internal control being unclear; the single form of supervision; the accountability system being over flexible; the ideological education for the tax workers being not enough. Next the paper analyses the reason for these problems. The reasons mainly has four aspects: the low quality of the tax collection and administration clerks, the hardness of mastering the authorized scale, the low level of standardization of the exercise of the power, the low degree of controlling for the controlled object. At last, the paper gives some suggestions for the tax authority to consummate the tax collection and management activities. These suggestions mainly from these aspects: improving the internal control environment of the tax administration; enhancing the consciousness of risk identification; improving the control activities; strengthening the internal supervision and penalties.