Research On Internal Control Of Administrative Discretion Of Tax Inspection In Yunnan Province

With the advancement of science and technology and the development of society,the technical difficulty and specialization degree of tax auditing are getting higher and higher,the complexity is also increasing,and new requirements for administrative efficiency are also put forward.The legislation gives the tax authorities the tax audit administrative discretion so that the auditing agency can handle the tax cases flexibly according to the actual situation,but the tax audit administrative discretion may also be improperly exercised.It is not enough to control the administrative discretion of tax auditing only by relying on external control such as the control of the legislature and the control of the judiciary.There are many problems that are difficult to solve in practice.The tax authorities themselves have the self-control and the possibility of goodness.Therefore,the internal control with special control advantages can correct the tax disciplinary administrative discretionary behavior in real time and become a good supplement to the external control.This paper analyzes the current situation of the internal control of the administrative discretion of tax auditing in Yunnan Province,summarizes the existing problems and the causes of the problems,and proposes the direction of the internal control of the tax audit administrative discretion in order to solve the problem:First,improve the discretionary benchmark system and solve The problems existing in the formulation of discretionary benchmarks in Yunnan Province;the second is to establish and develop a tax precedent system for tax audit administrative discretion,to sort out the standards that should be followed in the tax precedent system;and third,to improve the internal supervision system of tax audit administrative discretion The author believes that the supervision system is particularly important.It acts on the entire internal control process,including:establishing a discretionary benchmark,a tax precedent information feedback system,improving the audit enforcement reporting system,improving the major case trial system,and auditing the internal trial system to improve tax enforcement.The behavior filing system establishes an effective audit performance evaluation system;the fourth is to improve the professional quality of the inspection law enforcement personnel.