A Study On Internal Control Mechanism Of A Tax Bureau

On February 28,2018,the specific ideas of the reform of the national land tax collection and management system were put forward for the first time.On July 20,2018,all the new tax authorities at the provincial,municipal and county levels completed listing,marking the successful end of the first battle for the reform of the national tax collection and management system.Facing the transformation of the new era,tax authorities bear more missions and responsibilities.As an administrative law enforcement agency in China's tax work,tax authorities are mainly responsible for the formulation of some tax policies,tax law enforcement powers and administrative powers.In 2009,the State Administration of Taxation introduced the overall framework of internal control into the internal management system,promoted the construction of internal control of tax authorities at all levels,and played a positive role in preventing and controlling tax authorities at all levels.Firstly,this paper reviews the related theories and literature of internal control at home and abroad,and tries to start with the internal control construction of administrative institutions on the basis of the existing research,especially aiming at the unique risk points of tax inspection bureau,combining with the actual construction of internal control of C City Tax Inspection Bureau,excavating the deepseated diseases from the management perspective,and combining with practical work experience,putting forward the current C.At the same time,modern management theories,such as internal control management theory and risk management theory,are introduced into the field of tax risk management to explore ways and means to improve the effectiveness of internal control at the grass-roots level.Finally,rationalization suggestions are provided for C City Tax Inspection Bureau,and "digital audit" is established from the micro level,and safeguard measures are put forward from the macro perspective.Shi.Expect to provide experience and warning for other grass-roots tax authorities to improve the construction and implementation of internal control and improve the level of internal control,especially for the grassroots tax inspection bureau to provide targeted and extendable reference guidance for law enforcement risk prevention,and provide solid first-line practical experience for the establishment and improvement of the internal control system of the tax system.