Research On Internal Control Construction Of Y County Tax Bureau

In recent years,the internal control theory and practice of China’s administrative institutions have developed rapidly,and internal control has gradually become an important way to prevent and control unit risks.As an administrative unit,the tax authorities actively promote the construction of internal control,constantly standardized tax work,effectively prevented and controlled system risks,and have achieved certain results.In the process of continuous promotion of internal control,the provincial tax authorities provide guide the internal control construction of the grass-roots tax authorities,and the grass-roots units are carried out in accordance with the implementation work.Since 2018,the national tax department and the local tax department have completed the merger,the situation of tax collection and management has been continuously developing and changing,and the internal control of tax authorities is facing challenges along with various reforms.At present,some problems are gradually exposed in the process of promoting the construction of the internal control by local tax authorities at the grass-roots level.For example,due to insufficient understanding of internal control,the grass-roots tax authorities have some problems,such as deploying directly according to documents issued by the State Administration of Taxation to deploy or copy the practices of other units,ignoring the particularity and complexity of their own business:Failure to timely and comprehensively comb;the business processes of the unit to find out the risks and weak links.No targeted internal control measures have been proposed,making the current internal control construction is relatively weak.At present,in order to make the internal control construction of the tax system go up to a higher level,maximize the role of internal control construction,and further realize the modernization of taxation in the new era,it is necessary to continuously strengthen the internal control construction of the grass-roots tax authorities.However,due to the merger of the national tax and local tax departments,there is still a lack of case studies sample for reference by the grass-roots tax authorities at this stage.Therefore,this paper will take the Y County Taxation Bureau as a case to study its internal control construction,which has certain timeliness and pertinence,which is very necessary and meaningful.As a typical grass-roots tax authority,the Y County Tax Bureau of Yunnan Province,through fully investigating and studying the overall situation of the merged company and the current situation of internal control construction,based on the analysis of the internal control construction of Y county tax bureau as a general administrative institution and tax collection and management department.n the one hand,the tax department,as a general administrative institution,should carry out internal control construction from the unit level,economic business activities and evaluation and supervision;on the other hand,the tax department as a special law enforcement department should perform this special function from tax collection and management.From the perspective of internal control construction,consider the special aspects of tax on the basis of consideration of general matters;Based on the evaluation results,this paper tries to put forward relevant suggestions for improving the internal control construction of Y County Revenue Bureau,and at the same time provide reference for other grass-roots tax authorities to carry out internal control work.