Research The Problems And Countermeasures Of Internal Control Mechanism Construction In Hainan Tax System

As an important economic management department and administrative law enforcement department of the country,tax departments are endowed with two basic rights:tax law enforcement and internal administrative management.It is difficult for external supervision to master the detailed process of tax administration in a timely and comprehensive manner,and it is difficult to realize effective restriction on tax authorities only by external supervision,and it must rely on internal control mechanism.The internal control is oriented by risk prevention and control.By identifying and assessing risks in tax work,the system,process and standard are formulated,improved and effectively implemented,and the whole process of supervision and control is realized by information technology.Therefore,a sound internal control mechanism is an important measure to prevent and control corruption at the source and effectively promote the full implementation of national tax laws,regulations and systems.In 2009,the state administration of taxation formally proposed to strengthen the construction of internal control mechanism,and for the first time applied the concept of internal control.Since the 18th national congress of the communist party of China,the entire tax system has further advanced the construction of internal control mechanism,adhering to the concept of "having rights andresponsibility,abusing of power will be punished".The construction of internal control mechanism has strongly promoted the restriction and supervision mechanism of tax power operation,and promoted the legitimate operation of tax law enforcement and administrative management.In recent years,Hainan tax system has gradually promoted the construction of internal control mechanism under the unified deployment of the state administration of taxation,but the overall effect still need to be improved.Based on the in-depth investigation,this paper analyzes the existing problems and reason of internal control mechanism construction by focusing on the regulation defense,process defense,IT system defense and supervision defense.By referring to domestic and foreign research results and advanced experience,and combining with the actual situation of Hainan tax system,this paper puts forward countermeasures and suggestions for further improving the construction of internal control mechanism.