Research On Internal Control Of Enforcement Risks In Grassroots Tax

Since the 18 th national congress of the communist party of china,with the rapid development of economy and society and the continuous advancement of china's fiscal and taxation system reform,the tax law enforcement environment has become increasingly complex.The awakening of taxpayers' awareness of rights,the risk of tax enforcement is becoming higher and higher,and the adverse public opinion caused by tax enforcement is not uncommon.The demand of tax authorities for improving the internal control of tax enforcement risk has reached an unprecedented height.As the window unit of the national tax system,china's grass-roots tax authorities have significant characteristics such as a large number,wide coverage,and centralized tax law enforcement functions.Therefore,in the process of tax law enforcement,how to effectively regulate the tax law enforcement process,reduce tax law enforcement risk,comprehensively build a systematic and informational tax law enforcement risk internal control system,and create good law enforcement conditions for the grassroots tax law enforcement personnel has become a new under the current situation,china urgently needs to solve problems in the process of building a tax modernization governance system.On the basis of fully absorbing the domestic and foreign excellent research achievements with tax law enforcement risk and internal control as the main content,this paper firstly deeply studies and analyzes the theoretical basis of internal control theory,information asymmetry theory and public power restriction theory under the framework of COSO.Secondly,using an empirical analysis method,taking the C County Taxation Bureau of Wenzhou City as an example,it conducted a survey on its internal institutions,conducted questionnaire surveys and interviews with cadres and employees,and analyzed and collected relevant information and data to analyze the C County of Wenzhou City.The current status of the internal control of tax law enforcement risks of the tax bureau,including the main risk points in the current tax law enforcement process,the current objective results of internal control and the subjective knowledge of cadres and employees on the internal control work.From the three aspects of environment,system and people,the system combined with a "people-oriented" perspective to reasonably analyze,proposed that the internal control of the tax cadre team structure is unbalanced,the basic tax department has poor communication between internal and external information,and the tax law enforcement risk identification ability is insufficient The existing internal control mechanisms are in the form of problems,the tax law enforcement faults are not properly accounted for,and other problems exist in the internal control of the tax enforcement risk of the grassroots tax authorities,and the cause of the problem is explored from three aspects: environmental factors,institutional factors,and human factors.Finally,starting with the five basic elements of the internal control theory under the COSO framework,we will further explore how to optimize the internal control of the tax enforcement risk of the grassroots tax bureau,and try to propose an optimized control environment,deepen information communication,strengthen risk assessment,and strengthen control activities and supervisory feedback Effective suggestions,such as activities,strive to improve the ability of grass-roots tax departments in tax law enforcement prevention and control,ensure the stable development of tax undertakings,and a safe and harmonious cadre team,thereby comprehensively improving the tax governance capacity of grass-roots tax departments.