Study On Tax Collection And Management Based On The View Of Internal Control

With the New normal of Chinese economy,the national governance system and the modernization of governance capacity put forward new requirements.Finance is the basis and important pillar of state governance.The 13 th Five-Year Plan put forward the general idea of deepening the reform of fiscal and taxation system,requiring reform and improvement of tax and fee system,optimizing tax structure,perfecting tax function,stabilizing macro tax burden,administrating tax under the law,establishing a tax system that is conducive to scientific development,social equity and market unity.Tax authorities as the implementation of the reform of the tax system,tax collection and management whether fair,standardized,efficient,diligent,honest or not,not only having an direct effect on the tax basic function of raising fiscal revenue,adjusting the distribution system,promoting the structural optimization,but also affect the effectiveness of fiscal and taxation system reform.Furthermore,effective internal control of tax collection and management is of great significance to implement the thirteen five plan,establish a fair and efficient tax collection and management of modern tax system.With the implementation of the "internal control of administrative institutions(Trial)" in 2012,the tax authorities at all levels to actively promote the construction of internal control,and achieved initial results,but the internal control of tax collection and management issues are still very prominent,such as internal control is not enough,Sound,uneven development level and other issues.This paper is based on the overall framework of COSO internal control,studying the current situation and existing problems of tax collection and management in China from the perspective of internal control.With the last of this paper,the author has put forward some suggestions on improving the internal control of tax collection and management.In this paper we can see five chapter.The first chapter is the introduction,mainly elaborated the background of the topic,the research value,the literature review and the brief evaluation;The second chapter is the internal control and the tax collection and management related research theory;The third chapter respectively from Tax collection and management of the internal control's five elements: environment,risk assessment,control activities,information and communication,internal control supervision elaborating the present situation and existing problems of the China's tax collection and management.Put forward the point of view of the staff professional is not strong,the weakness of Risk identification ability,tax collection and management is not in place,and so on.The fourth chapter through two typical cases,put the tax collection and management of internal control further analysis,and come to inspiration;The fifth chapter in the previous chapters on the basis of research,from strengthening the internal control environment construction,construction Risk assessment system,improve the internal control ability,the establishment of internal control information system and so on to improve the internal control of China's tax collection and management of the path.