Research On The Tax Service's System Construction Of WZ Local Taxation Bureau Based On Internal Control

Tax service is a general term for standard,comprehensive,convenient,and economical service measures provided by the government and social organizations according to tax laws and administrative regulations for taxpayers during performing tax payment duties and exercising rights.The taxpayer are providers of state's tax revenue.The income and earnings of the taxpayer are the sources of state's tax revenue.In a sense,the state becomes the supplier of public products,and the taxpayers are the consumers of public products.Therefore,providing the taxpayers with an excellent tax environment has become the country's statutory duties and obligations.In September 2015,the State Administration of Taxation issued the "Internet + Tax Action Plan," noting that the modernization of taxation should comply with the development of the Internet and meet the increasing demand of taxpayers and tax administration for Internet applications to create a smart tax ecosystem which is all-weather,all-round,full-coverage,full-flow and make tax payment services more convenient.This paper takes the WZ Local Taxation Bureau as the research object,analyzes the problems and causes of the taxation service work of the WZ Local Taxation Bureau,and explores how to use the concepts and methods of internal control to construct the taxation service system.This paper uses case analysis,literature research and field research methods to analyze the tax service of WZ Local Taxation Bureau based on the theories of internal control theory,public service theory,tax compliance theory,and process reengineering theory,and finds that Institutional settings are complicated,tax service models are function-oriented,service process is fragmented,data management is inefficient,tax service evaluation system is not perfect,and reasons for the problems are analyzed.the paper carries out the design of the WZ Local Taxation Bureau taxation service system from five perspectives: improving the control environment,strengthening risk assessment,optimizing control activities,strengthening information exchange,and implementing control over supervision to explore a suitable path for the construction of the taxation service system of the WZ Local Taxation Bureau.