Under The New Normal Taxation,Study On The Internal Control Mechanism Of Tax Law Enforcement For The Local Tax Departments

The new normal economy has led to a complex change in the tax environment,but also gave birth to the new normal taxation.Under the new normal taxation,the construction of internal control mechanism of tax law enforcement at the local tax department will usher in new challenges.It is helpful to establish a higher level of tax law enforcement management mechanism in the study of new normal taxation vision research for the construction of the internal control mechanism at local tax departments.It also helps to prevent tax risks and raise the level of tax administration according to law.In this paper,on the Local Taxation Bureau of Shantou City,the author analyze the situation in the implementation of the law enforcement of internal control,to explore the problem in internal control of tax enforcement,to find out the causes of the problems,and propose countermeasures to solve.This article is a total of five parts:The first part introduces the research background and summary internal control mechanism of the tax law enforcement on the local tax department under the new normal visual.the second part introduce the key concepts of internal control to define clearly the connotation and denotation,and the developed countries experience in the construction of internal control mechanism of tax law enforcement;The third part is the introduction of a Local Taxation Bureau in Shantou City on the construction of internal control mechanism,and the Bureau have achieved initial success in tax law enforcement,also explore the problem in internal control of tax enforcement for a Local Taxation Bureau in Shantou City;The fourth part analysis and find out the causes of the problems;The fifth part proposes to optimize internal control local taxation bureau rent tax enforcement countermeasures.The study can provide a reference for the local tax departments to further strengthen the construction of internal control mechanism for tax law enforcement.