The Study On The Current Situation,Existing Problems And Countermeasures Of Tax Law Enforcement Supervision Of Z County Local Tax Bureau

With the continuous promotion of ruling the country and administering tax by law,the state,society and citizens make higher and higher requirements on the standardization of tax law enforcement.In order to regulate and strengthen the supervision of tax law enforcement,The State Administration of Taxation established the department of internal audit in 2008 and issued the rules of supervision on tax law enforcement,a four-level law enforcement supervision mechanism has been gradually established from the central to the local county bureau.Although tax law enforcement supervision has achieved some progress,there are still some practical difficulties and problems in the implementation of grass-roots units,which need to be further studied and discussed.Based on the theory of optimizing tax system and internal control,this paper starts from the definition of the county level local tax system,tax law enforcement and law enforcement supervision,and briefly introduces the development of local tax system law enforcement supervision,and systematically summarizes the status quo.Taking Z county local tax bureau as an example,a case study is made on the necessity of tax law enforcement supervision.By analyzing the problems and reasons existing in tax law enforcement supervision of Z county local tax bureau,the paper puts forward some countermeasures from the perspective of law enforcement supervision subject,supervision object and supervision means.