Research On Internal Control Of Administrative Law Enforcement In Tax System

In recent years,China’s administrative institutions have carried out certain explorations and efforts in improving the quality of public services,and the administrative administration and service social level of administrative institutions have been greatly improved.However,with the decentralization of the state,the transformation of government functions,the gradual rigor of ruling the country in accordance with the law,the rigorous and thorough management of the party,and the continuous strengthening of the legal consciousness of the whole society,the work of the whole society on all levels of administrative institutions The level of development puts forward higher requirements,and the full implementation of internal control is the only way to promote the responsibility of administrative institutions in accordance with the law and efficient performance of duties.Since the internal control construction of administrative institutions started late in China,how to carry out internal control work is still being explored.Many administrative institutions are still relatively unfamiliar with internal control.There is no mature experience to learn from,resulting in internal control mechanism.There are still many problems that need to be solved in the construction.As an important economic law enforcement department in China,the Inland Revenue Department is directly related to the implementation of major economic decisions and the direct economic interests of market entities.The community also puts higher demands on the law enforcement level of the tax authorities.Coupled with the characteristics of rapid changes and a large number of tax policies,tax enforcement presents a trend of risk concentration to grassroots units and first-line collection and management cadres.Therefore,how to ensure the quality of administrative law enforcement in the taxation department has become an urgent issue.This paper firstly expounds the status quo of basic theoretical research such as management control and internal control at home and abroad,and classifies the development of theoretical research at home and abroad according to chronological order.This paper adopts questionnaires,case studies and other research methods,and seven basic internal control methods in tax practice,including incompatible post separation,authorization management,internal control report,and other five internal control methods,as well as control environment and risk assessment.The application of internal control elements is described.At the same time,this paper analyzes the basic theories of control theory,rule of law and risk theory that guide the implementation of tax internal control.This paper introduces the organizational structure,functional division of labor,law enforcement environment,and internal control system of the taxation department of T City with the T-city tax bureau as an example,and the taxation department is currently in tax administration,tax return,tax audit,tax service,etc.The risk combing situation in various business operations is described.In order to understand the actual implementation of the internal control mechanism of the T-Training Bureau and the existing problems and causes,this paper scientifically arranges the questionnaire activities on the basis of clear research scope,and designs,issues,recycles and analyzes the questionnaires,which is different for the tax authorities.The implementation of internal control of personnel of different levels,different ages and different political appearances has been carried out.It is found that tax officials with different administrative levels,age levels,different political features and different positions have certain differences in the internal control work.The understanding of internal control is also different,and the problems existing in the internal control of each element are sorted out.It is found that the T-city tax bureau has the lack of internal control,the system is out of phase with the reality,the risk awareness is weak,and the internal control supervision and inspection is not in place.And other issues.At the same time,it analyzes the various types of tax law enforcement risk cases that have occurred in the taxation departments of T-markets in recent years,and analyzes the reasons for the problems in the establishment and implementation of the internal control of the T-city tax bureau.On the basis of summarizing the problems existing in the internal control of the taxation department of the T city,this paper puts forward specific measures to strengthen the internal control construction of the taxation department in order to identify the problems and the causes of the problems,including strengthening the leadership’s attention,establishing and Improve the incentive mechanism,improve the internal control system,implement the daily dynamic management of internal control,establish the internal control mode of informationization,improve the quality of internal control personnel,and optimize the internal control organization structure.At the end of the paper,it is concluded that the internal control theory has been developed,the existing internal control mechanism can not cope with all risks,and the internal control methods need to keep pace with the times.