Research On Internal Control Of Basic Local Tax Department In H City

After the 18 th national congress of the CPC,various government departments at all levels have standardized the concept of internal control.The internal control storm is coming to the tax department,and the tax department urgently needs to create and perfect the internal control system of the system.Tax authorities directly to the taxpayer,the tax administration law enforcement at the grass-roots level have a higher risk,the contradiction between tax bureau and enterprise disputes trend is becoming more and more routine,the administrative litigation,tax reconsideration cases more than before,the grass-roots tax department to establish clean tax,standardize law enforcement demands more and more significant,in order to meet the urgent demand of both sides of the taxpayers and publicans,promote the healthy development of the tax,even made more efficient non-corrupt tax authority as the most direct request.The previous study of the internal control of,the vast majority of businesses,government agencies are more focus on the top floor planning,a line at the base,especially the grass-roots tax department is less,the internal control system of research type of business can not be combined with the grass-roots tax department,with specific theoretical guidance,poor usability.Strengthening the internal control basic land tax is one of the important measures to prevent all kinds of tax risk is an important way to implement the central governing party in all respects,promote the modernization of governing the country according to law,tax.This paper consists of six parts.The first part is introduction,mainly introduced this article selected topic background and research significance,internal control research status both at home and abroad,the paper illustrates the research ideas and methods,with H city tax bureau as the research sample,start from the concrete practice of the internal control of the tax bureau as the research object,with the research framework of this paper and the innovation place,etc.The second part: the related concepts and theoretical basis,mainly introduces the concepts of internal control evaluation,involving new public managementtheory,principal-agent theory,asymmetric information theory,internal control research is the H city tax bureau of the three major theoretical basis.The third part: on the basis of the internal control evaluation theory,in the form of questionnaire,on-the-spot interview,etc,a thorough investigation into investigation and summary of the present situation and problems of internal control evaluation in H city.The fourth part: combined with H municipal local taxation bureau internal control construction unit level,business level,environment and the supervision of the actual situation of the five elements of the COSO internal control and internal control basic evaluation and analysis of H municipal local taxation bureau in a series of problems of the construction of internal control mechanism.The fifth part,combining with the author's practice,puts forward some Suggestions on the improvement of the internal control mechanism construction of the local taxation bureau of H city.The sixth part is the research conclusion and the deficiency in the research.Internal control is presented in this paper,on the basis of existing research results,from the perspective of the five elements of internal control and the basic evaluation,combining with the concrete practice of H city grass-roots tax bureau,local taxation bureau in H city construction of internal control present situation assessment,deconstruction H municipal local taxation bureau of a series of problems existing in the internal control mechanism construction,and targeted starting from the problem of combing the reasons of the problems,to explore the existing internal control practice on the basis of targeted to improve the internal control environment,improve internal control unit level,strengthen business level of internal control,perfect the internal supervision system to the power of grass-roots tax department internal control mechanism countermeasures and Suggestions are put forward.This article deeply combines with the concrete practice of the modernization process management of the tax system,USES the information technology and the system,realizes beforehand the effective management,the real-time monitoring.Study is devoted to the construction of internal control mechanism as risk prevention and control policy system,tax law enforcement risk,management risk and the risk of integrity,important measures to deepen the reform of the fiscal and taxation system and the collection and management system reform under the background of,for the grass-roots tax department internal control mechanism construction to provide relevant reference.