Research On The Application Of Internal Control In Tax Department

In recent years,more and more attention has been paid to the modernization of national governance system and governance capacity.Internal control,as an advanced management means,has also been paid more and more attention.At present,internal control is widely used in enterprises,especially in large and medium-sized enterprises,which plays a very good role in the management of enterprises.However,there are few studies on the application of internal control in administrative institutions,especially in tax departments.Tax authorities,as an important economic management department of the country,shoulder the important responsibility of organizing financial revenue,but at the same time,they are faced with the increasing administrative risks of internal law enforcement and the plight of external supervision departments,which urgently need to reduce the risk of tax work through internal control and improve the level of tax governance.The research of this topic introduces the theoretical basis of internal control,the framework of internal control of COSO Committee in the United States,and the internal control norms formulated by the State Administration of Taxation,and then introduces the current situation of internal control construction in tax law enforcement and administrative management of G Municipal Tax Service.Emphasis is laid on displaying the business process,risk assessment,information prevention and control measures of internal control in tax law enforcement business of G Municipal Tax Service.In order to comprehensively evaluate the effect of internal control of G Municipal Tax Service,this study conducted a questionnaire survey and analyzed the cadres and staff of G Municipal Tax Service.Through the investigation,it is found that internal control has been well applied in G Municipal Tax Service,which can provide reference for the internal control construction of other administrative institutions.At the same time,through the investigation,it is found that there are still many problems in the internal control work of G Municipal Tax Service,and there is room for improvement.Based on the investigation results and COSO internal control elements,the paper finds out the problems existing in the internal control of G Municipal Tax Service,and puts forward suggestions for improvement.