Research On Internal Control Of Tax Enforcement In Grass-roots Tax Departments

In recent years,with the modernization of national governance system and governance ability,the central government has strengthened the construction of the legal system,the law implementation-and supervision system.In order to achieve the goal of fairness and justice by law,the government has strengthened the restriction and supervision of administrative power.In the report to the 19 th CPC National Congress,Xi Jinping said,“We will establish an authoritative,efficient oversight system with complete coverage under the Party's unified command;and integrate intraparty oversight with oversight by state organs,democratic oversight,judicial oversight,public oversight,and oversight through public opinion.All this will create a powerful synergy for conducting oversight.”The tax department is an important department of administrative law enforcement and economic management with multi-level,large scale,heavy responsibility and high risk.The tax law is the soul of the tax work and it must be based on the tax legal system,adhering to the administration according to law,enforcing tax laws and the supervision.Tax administration must adhere to the first rule of team,focus on governance at home and abroad and promote the administration party.The party group of the General Administration has made important deployment in implementing the rule of law tax,perfecting the system of tax enforcement responsibility and establishing the list of tax responsibilities.The Internal Control Department undertakes the responsibility and mission of law enforcement supervision,so it should focus on the operation of tax rights.The implementation of internal control is the inevitable choice of the tax departments' own characteristics.It is an important part of taking the main responsibility of strict governance of the party,perfecting the supervision system and governing the tax team.The internal control of tax enforcement is mainly the internal control over personnel exercising the tax enforcement power,specifically,effectively using various measures and means of internal control to supervise the law enforcement behavior and process,so that the tax policies and regulations can be applied accurately,and the quality and efficiency of tax enforcement can be improved.In the process of implementing internal control,the tax department adheres to the principles of comprehensive coverage,prominent emphasis,balance of power,integration and continuous improvement,which embodies the characteristics of high work orientation,wide coverage,complete system system,high level of information,etc.It has remarkable achievements in standardizing law enforcement,promoting the administration of taxes according to law,changing cadres ' style of work and protecting taxpayers ' rights and interests.This article analyzes the internal control of tax enforcement risk of yirs,and the author puts forward some suggestions on how to improve the internal control of tax enforcement by the basic tax Department in six aspects,such as optimizing control environment,perfecting control activities,strengthening information communication,strengthening supervision feedback,deepening risk assessment,strengthening the application of the platform about internal controls and supervision.