Research On Internal Control Of Duty Collection Of Gacc Based On National Customs Clearance Integration Reform

Internal control is the main guarantee to improve enterprise efficiency.China customs also has a lot of internal control issues,especially on risk prevention and control.To improve tax collection and management of internal control to think in the work of tax collection in the customs clearance integration reform situation,strengthening tax collection and administration of internal control and Macro Thinking of top-level design,focus on system modification system,integrity,cooperation,and encourage exploration and practice of internal control side edge.At present,the integration of customs clearance tax internal control and internal control reform of synchronous design advantages,but there are also weakened control environment,control measures,evaluation of limited means enough refinement,information communication has not yet formed a complete loop problems,analyze the causes of the problem for legal reasons,governance,also carries out difficult reason.This paper introduces the development situation of internal control of domestic and foreign customs,choose a risk case happened in Guangzhou Tax Center as case analysis object,the implementation of internal control evaluation functions of control,supervision,function optimization design was carried out.This paper attempts to based on accurate docking superior reforms deployment,problem oriented,study how to improve tax collection and customs clearance integration of internal control,complementary pattern design and creative combination of the top level,to build a complete internal control chain,formed a forced mechanism to implement,the formulation and implementation of the system throughout,a hammer a hammer down,ensure that the reform program,reform of the bonus benefit of air plant related enterprises,the national tax administration center experience for reference.