Research On Internal Control Of Tax Law Enforcement Risk In T City Of Inner Mongolia

The taxation authority is an important economic law enforcement department of the country.It shoulders the mission of “collecting wealth for the country and collecting taxes for the people” and holds the powers conferred by the tax law.At the same time as the exercise of power,there are certain law enforcement risks in all positions and all aspects of taxation work.These risks are difficult to fully work only by relying on education and self-discipline.Therefore,the tax authorities urgently need to establish a scientific,rigorous,orderly and standardized internal control mechanism to allow rights to operate under effective supervision and control.In order to prevent law enforcement risks and improve the level of law enforcement,the State Administration of Taxation actively implemented the central requirements and initially formed an internal control system for comprehensive risk prevention and control.Taking the tax system of T-city in Inner Mongolia as an example,this paper takes the specific practice of internal control of tax enforcement risk in this system as the research object,and uses the theory and method of public management to study the internal control construction of tax enforcement risk.The introduction part expounds the research background and research significance of this paper,analyzes the research status at home and abroad,and points out the innovation points and deficiencies of this paper.The first chapter points outthe concepts of internal control,tax enforcement and tax enforcement risk,expounds the theory of power restriction supervision,responsible government theory,internal control theory and risk management theory.The second chapter discusses the internal control of tax enforcement risk in T-city of Inner Mongolia.The third chapter analyzes the problems and causes in the internal control of tax enforcement risks in T-city of Inner Mongolia.The fourth chapter summarizes the experience and enlightenment of internal control of tax enforcement risks at home and abroad.The fifth chapter proposes to improve the risk of tax enforcement in T-city.The countermeasures and suggestions for internal control;the conclusions point out the conclusions of this paper on the basis of a brief summary of the full text.