Research On The Internal Control Problems And Countermeasures Of Tax Source Management Of Changzhou Economic Development Zone Taxation Bureau

In the context of the reform of the national and local tax collection and management system,tax reduction and fee reduction,the tax system has continuously accelerated the construction of a new tax collection and management system,tax law enforcement and services have been further standardized and unified,and new results of reform have been continuously released.At the same time,the supply-side structural reforms have advanced in depth.The state has successively issued a series of preferential taxation policies.Structural tax cuts and fee reductions have increased,and the policy reductions have been obvious.This has made it more difficult for tax departments to organize income work.Strengthening the management of tax sources to comply with the requirements of the new tax collection and management system reform is an important breakthrough in improving tax compliance,advancing tax administration according to law,and protecting organizational income.With the rapid economic development,the tax source management work is increasingly showing a trend of diversified development.With the increasing difficulty and complexity of the work,it has also brought higher risk,higher standards and stricter regulations to the tax department.Claim.The construction of internal control mechanism for tax source management is an inevitable trend to adapt to the development of tax collection and management work under the new economic situation.This article is based on the basic tax department of Changzhou Economic Development Zone Tax Bureau.Starting from the tax source management work of the bureau,under the background of the tax collection and management system reform,it studies the internal control construction of the tax source management of the basic tax bureau and passes the questionnaire.It was found that the bureau had problems such as insufficient internal control atmosphere,weak awareness,unclear risk points,poor communication of information,and lack of internal supervision;and based on examples,it focused on the analysis of risk points in the risk response.On this basis,relying on the five aspects of the COSO framework to analyze the problems,excavate the causes of the three dimensions of environmental factors,management factors and personnel factors,and closely combine the five elements of internal control to propose strategies to optimize the construction of internal control of tax source management.There are 12 charts,5 tables,and 52 references in this Paper.