Research On The Improvement Of Internal Control Of Tax Information System In YL County Local Taxation Bureau

Tax information system is combined with network technology and tax work derived products,and generate modern fusion tax theory development tax information system,in a more open,more convenient way to present the tax computerization.Our tax information system in the study of YL county local tax bureau found that there exist certain problems in the internal control,lack of information communication,lax supervision,internal control personnel,sum up these problems is the problem of general control and application control.Because of the existence of the problem,force us to study the information system of internal control,prevent the occurrence of tax fraud,reduce tax cost,taxation marginal benefit maximization,to strengthen the supervision of power operation,the form can't corruption prevention mechanism.Regarding the problems of internal control of the tax information system of the local taxation bureau in YL county,we study from two aspects: general control and application control.In the general control of the tax information system of the local taxation bureau in YL county,there is a problem of multiple responsibilities in organizational control.There are problems in operation control that do not work according to the operation log.Hardware and system software control the problem that the system can not keep up with the software update;The system security control has the problem of virus invasion;In the application control of the tax information system of the local taxation bureau in YL county,there is a problem of incomplete data migration in the initial process of input control.In the process of control,the POS machine must wait for the bank receipt to continue the business operation.Output control has the problem of system output limitation.We analyze in many ways what causes the internal control and how to improve the existing internal control system.Analysis of YL county local taxation bureau the cause of the problems existing in information system internal control from the aspects of objective: due to the revenue about computer technology application development started relatively late,delay can lead to the development of our country's tax informatization construction,it is not yet mature,many technical problems under the current system.The legal provisions of tax information construction are not sufficient;The internal control system is not in place.On the subjective side,the leadership doesn't pay enough attention;Lack of office staff.In response to these problems,the local taxation bureau of YL county decided to take measures to improve the internal control of the information system.The improvement measures under general control include: incompatible duty separation control,authorization control;The improvement measures of operation control include: rectification of operating procedures and rectification of machine room code;The improvement measures of hardware and system software control include: reviewing the manufacturer's rectification;The improvement measures of system security control include: program data security rectification,virus defense rectification;Application system development and maintenance improvement measures: develop the information development strategy.The improvement measures of input control under the control of application include: data information rectification;Improvement measures for handling control include: business timing and modification;The improvement measures of output control include: screen monitor rectification,printing output rectification.Information system of internal control research in the process of the informationization development of the various elements,it is a branch of the COSO internal control under,also has the COSO internal control in all kinds of characteristic,also follows the COSO internal control of the basic principles.This article through to the various problems in the specific case,on the basis of the COSO internal control of the construction of the five tunes(internal environment,risk assessment,control activities,information and communication,the internal supervision of tax information system generally control and application control problems in risk analysis,according to the tax risk identification,risk assessment,the thinking of the rectification work,through literature analysis and case analysis about the construction of taxation information system of internal control deficiencies are found,according to these information system of internal control risk put forward reasonable Suggestions for improvement.Under the guidance of COSO internal control,the current risks of tax information system can be made up.Through to the specific tax informatization risk identification,risk assessment,risk response,tax control index system establishment,the corrective information to internal control problem,a better optimization of tax administration,and promote the informationization process,improve the information and the perfect combination of tax work.The study of the internal control of informatization plays a vital role in improving the accuracy of work and promoting economic development,and it can help to make contribution to the tax cause by using advanced technology.Good information internal control is beneficial to reduce tax cost and improve efficiency.Conducive to a better tax business environment.It is beneficial to collect taxes for the country and the people.It is beneficial to compare the informationization construction of domestic and foreign tax system,make up for each other and upgrade continuously.It is beneficial to accumulate certain experience for the computerization development of tax information system;It is more beneficial to maximize the marginal benefit of tax revenue.The internal control of information system is an innovative way of supervision.