The Study Of Internal Control Mechanism In Primary-level Taxation Agency

As the administrative law enforcement department,the taxation department directly faces taxpayers,and the public is paying more and more attention to taxation administration and public rights.In the process of tax collection and management,law enforcement and integrity risks are extremely easy to occur.The tax department urgently needs to create and improve the internal control mechanism belonging to the system to prevent various possible risks.The State Administration of Taxation clearly requires tax authorities at all levels to further promote the construction of internal control mechanisms,strive to build a new structure for the tax system to strictly administer the party,and implement a “big prevention” work structure for the tax system that uses internal control mechanisms as important carriers.Since 2010,the tax system has carried out in-depth work on the prevention and control of integrity risks and the strengthening of internal control mechanisms.However,there are still “vacuum zones” and “weak links” in internal control mechanisms,which can easily induce various risks.For this reason,the establishment of a sound internal control mechanism is currently the most important task of tax authorities at all levels in China.This study takes the internal control mechanism of the basic tax department as the research object,and draws on the relevant theoretical basis of public management disciplines.Based on the review of the development of internal control mechanisms at home and abroad and its achievements,it adopts the literature analysis method,comparative analysis method,the questionnaire survey was used for research.The development history and construction effectiveness of the internal control mechanism were clarified from the perspective of the grass-roots tax department.Based on the work practice of the grass-roots tax department,the current status of the internal control mechanism of the G County Taxation Bureau was taken as an example to analyze the problems existing in the internal control mechanism of the grass-roots tax department and analyze the reasons.Then it introduces the advanced experience and practices of the internal control mechanism of domestic and foreign taxation departments,and puts forward some countermeasures and inspirations for the internal control mechanism of grassroots taxation departments.