Study On The Tax Collection And Administration Internal Control Optimization Of C Local Taxation Bureau

W ith the deepening of the tax reform and the reform of collection and management,the establishment of tax management system of natural person has been put on the national schedule,included in the general office of the CPC Central Committee General Office of the State Council issued the "deepening state tax,local tax reform program".Because of the large base,strong liquidity,the scattered information and the poo tax professional knowledge of natural person,the tax collection and management of natural persons can not simply follow the tax collection and management mode of enterprises.In recent years,C Local Taxation Bureau has introduced the concept and method of risk management into the field of tax collection and management,and established and implemented the internal control of tax collection and management within the system.However,the collection and management of natural person is different from the enterprise tax collection and management.With the collection objects from the enterprise to natural person,the local tax authorities optimize the current internal control to adapt to the characteristics and changes of natural persons of tax collection will be important,and will play a positive role in boosting the development of the future.In this paper,the establishment and implementation of a natural person tax internal control to analyze the present situation of C Local Taxation Bureau,using the related theory of internal control,combined with the C Local Taxation Bureau in the situation of administration system reform,promote the practice of natural persons of tax administration,explore the changes and characteristics of natural person management influence on internal control brought by tax authorities to find out the shortcomings of C,bureau of internal control in the natural person in the tax collection,in-depth analysis of its causes,puts forward the natural tax internal control measures,help C Bureau of perfect natural internal control of tax collection,tax risk prevention of natural person,promote the collection efficiency to enhance the level of management,improve tax.This paper is divided into six parts: the first part from the administration system reform led to the tax authorities of tax administration changes leads to the construction of internal control problems of tax collection and administration of natural person,introduces the goal and significance of this study,and the research path and methods;the second part is the literature review,collection of domestic and international tax collection and administration of internal and natural person control of the relevant literature,and made a brief review,provides some enlightenment for the research;the third part defines the related concepts of natural persons of tax collection,analysis of the internal control theory,the natural person tax collection and management related to the theoretical basis,to provide theoretical guidance;the fourth part mainly analyzes the problems existing in the internal control of C Local Taxation Bureau nature of tax administration,to explore the specific reasons;the fifth part from the perspective of internal control elements,discusses the C Bureau of natural person The internal control optimization strategy of tax collection and management;the sixth part is the conclusion and suggestion.