Research On Internal Control Of Tax Law Enforcement Risk In Xigu District Taxation Bureau Of Lanzhou

The Fourth Plenary Session of the Eighteenth Central Committee of the Communist Party of China proposed to strengthen internal process control and prevent abuse of power.Deeply promoting the construction of internal control mechanism is an important manifestation of the tax system's conscientious implementation of the spirit of the Fourth Plenary Session of the Eighteenth Central Committee of the CPC and the promotion of tax administration according to law.As an administrative law enforcement and economic management department,the tax authorities have to fulfill the responsibility of managing national tax revenue.There are many power items,difficult power supervision,irregular law enforcement and even the phenomenon of seeking personal gain through tax occur from time to time.Moreover,with the continuous advancement of tax reform,the frequent emergence of new tax policies,the more complex law enforcement environment and the increasingly prominent law enforcement risks,tax authorities urgently need to follow the rule of law as the fundamental,build a scientific and effective,systematic and standardized internal control mechanism with strong supervision,minimize and reduce law enforcement risks,and better play the role of tax functions.Based On the existing research results of government internal control and tax law enforcement risk,this paper starts with the theory of internal control of tax law enforcement risk,according to the basic situation and business scope of Xigu District Tax Bureau in Lanzhou,explain the practical exploration and effective results of internal control of tax law enforcement risk in the basic tax department.In this paper,through on-the-spot inspection,case studies,interviews,questionnaires and other ways in-depth analysis of the status quo of internal control of tax law enforcement risk in Xigu District Tax Bureau of Lanzhou City,as well as the existing problems and causes.Finally,by learning from the excellent experience of internal control of tax law enforcement risk at home and abroad,using comparative analysis method,it puts forward some countermeasures and suggestions to improvethe internal control of tax law enforcement risk of Xigu District Tax Bureau of Lanzhou City.Through the study,we can see that the implementation of internal control of tax law enforcement risk by Xigu District Tax Bureau has consolidated the consciousness of administering tax according to law and the consciousness of standardizing law enforcement,optimized the process and efficiency of tax law enforcement,and strengthened the abilities of risk perception and provention and control,but there are still problems and deficiencies.Therefore,this paper explores how to help the grass-roots tax departments to further improve the internal control of tax law enforcement risk on the basis of existing practice.It puts forward some countermeasures,such as strengthening the study and propaganda of tax laws,enhancing the awareness of internal control and the study of internal control theory,perfecting personnel allocation and incentive mechanism,improving the overall quality and professional level of personnel,strengthening risk awareness and risk assessment ability,perfecting supervision mechanism,strengthening internal and external information communication and sharing,and establishing a comprehensive tax control system.It is expected to provide case resources for the empirical study of internal control of tax law enforcement risk in China,and provide reference suggestions for Xigu District Tax Bureau and other grass-roots tax departments to standardize tax law enforcement behavior and reduce law enforcement risk,improve tax collection and management efficiency and tax governance capacity,and promote tax legalization.