Research On Internal Control Of Tax Law Enforcement Based On Risk Prevention

The tax authorities are important economic management and administrative law enforcement agencies in China.The modernization of tax collection and management is an important part of promoting the modernization of the national governance system and governance capacity.Under the new situation of slowing economic growth and reforming the tax collection and management system,in order to standardize tax enforcement actions and avoid tax enforcement risks,The State Administration of Taxation has adopted a series of internal control measures to strengthen supervision and risk control over the operation of tax enforcement power.Based on the existing internal control and risk management research,This paper conducts in-depth research on the status,problems,and causes of tax law enforcement internal control of the tax department of Y province through field surveys,interviews,and case studies,using a combination of quantitative and qualitative analysis.Combining the COSO model from the five aspects of control environment,risk assessment,control activities,information communication and internal supervision,the tax control department's internal control optimization path based on risk prevention is proposed.It is hoped that it can provide useful experience and reference for the internal control practice of tax enforcement.