Study On Wujin Taxation Bureau's Internal Audit Of Tax Risk Response Under The Background Of Institutional Reform

Tax risk management is the core work of building a scientific and strict tax collection and management system.The internal audit for tax risk response is an important part of the tax enforcement behavior,which is to supervise the whole process of tax risk response,whether the tax response method is appropriate,whether the response process is standardized,whether the applicable laws and regulations are accurate,whether the response results are correct,whether the response feedback is complete and whether the enforcement behavior is clean,etc.This article takes the practice of law enforcement supervision and internal audit of the Taxation Bureau of Wujin District as the main entry point,and reviews the reform process of the internal audit,the results achieved in recent years and the work characteristics,and at the same time,combined with the cases encountered in the actual work,focuses on the analysis of the existing and new problems of the internal audit after the reform,including the long-standing deficiencies in the institutional setting,personnel,audit quality and effectiveness,and also the new challenges brought by the institutional reform.To this end,this paper makes a number of targeted recommendations,which can improve the internal audit system in terms of improving the internal audit system,setting up reasonable institutions,expanding the scope of audit,optimizing audit methods and refining the audit process;improve administrative efficiency in the "post-reform" period in terms of flattening management,discretionary power,strengthening data management and standardizing legal documents;improve the level of the internal audit work in terms of preparing supervisions,controlling the details of supervisions,promoting internal control management,optimizing index guidelines,coordinating the process of supervisions and establishing an evaluation system;improve the fighting power of the internal audit workforce in terms of optimizing personnel structure,improving business level and increasing the incentive system;enhance the authority of internal audit in terms of strictly pursuing implementation and promoting integration and linkage.