Research On The Internal Control Of Tax Enforcement By County-level Tax Authorities

Tax authority have the power endowed by the tax law,and at the same time,they have the mission of "collecting wealth for the country and collecting taxes for the people".While carrying out this power,there are certain risks of tax enforcement in many aspects and departments.These risks are difficult to control and restrict only by self-discipline and education method.Concerning the risks of tax enforcement in many aspects,tax authorities have to urgently establish a scientific and standardized internal control system that accords with the characteristics of the tax department,which make the power can execute under the scientific and efficient restriction and supervision.According to the indication of the Central Government,the State Administration of Taxation has initially formed a set of internal control systems for risk prevention and control,which has played a positive role in preventing the risk of tax enforcement.This thesis takes the tax department of K City,Inner Mongolia as an example,and takes the specific practice of internal control of tax enforcement in this department as the research object,and utilizes the theory and methods of public management to study the internal control of tax enforcement in basic tax department.The first part of thesis introduces the research background,significance,ideas and methods of this study,analyzes the research situation of domestic and overseas.defines the concepts of tax enforcement,risks of tax enforcement and internal control of tax enforcement risk,and elaborates the theory of power restriction,theory of internal control and theory of risk management which provides a theoretical basis for further research;The second part elaborates the current state of internal control of tax enforcement in tax department of city K,and introduces the overview of tax bureau in city K.the main duties of the tax enforcement department,the establishment situation of internal control systems,the setting of internal control organizations.the use of internal control supervision platforms and the achievement of the current internal control of K City;The third part discusses the current problems existed in internal control of tax enforcement of the tax department in city K.It is considered that the current tax department of city K has problems such as untimely updating of internal control system.weak awareness of internal control,lack of specialized agencies and talents for internal control.incomplete internal control supervision and the application of internal control supervision platforms which are become formal.This thesis analyzes the causes of the current problems,and put forward the main reasons for the problems that are imperfection of related systems,inadequacy of organizational guarantees,unformed internal control culture,insufficiency of internal control training and education,imperfection of internal control accountability,and low accuracy rate and sharing of data;The fourth part,which aims at the current problems and their causes,proposes to strengthen the construction of internal control system of tax enforcement,enhance organizational guarantees of internal control of tax enforcement,promote the construction of internal control culture,train professionals for internal control of tax enforcement,strengthen the accountability of internal control of tax enforcement,improve the accuracy rate and sharing of data,and other methods.