Internal Control Research On Tax Law-enforcement Practice Risks Of Tax Authority

Tax revenue is the main source of national fiscal revenue."collecting tax for the state and collecting tax for the people" is the working purpose of tax authorities.Since the "replacing the business tax with a value-added tax" in 2016,tax authorities have faced tremendous changes and challenges.Tax law enforcement issues are characterized by many points,long lines and wide areas.At the same time,with the improvement of the socialist legal system,the awareness of tax administrative counterparts’ rights protection keeps awakening,and more and more attention is paid to the law enforcement of tax authorities.Under the current circumstances,the tax enforcement environment of tax authorities has become complex and high-risk,and if there is a slight mistake in the enforcement process,it will easily lead to law enforcement risks and bring about various losses.In 2008,the internal control system of the tax system began to take shape.In 2016,it was comprehensively upgraded to realize the transformation of the main responsibility,from the single prevention and control of clean government to the comprehensive prevention and control.As a scientific and efficient measure to prevent the risk of tax work,the internal control mechanism of the tax system plays an important role in promoting the administration of tax according to law,improving the quality and efficiency of tax enforcement,protecting the national interests and the legitimate rights and interests of tax administrative counterparts,and in the tax administration and management team of the tax system.This paper takes F County tax bureau as an example to study the internal control of tax enforcement risks of tax authorities.Concisely expounds the theory of risk management,internal control theory of internal control risk and tax system,tax law enforcement theory knowledge,digging out the F county tax bureau tax law enforcement risk internal control system construction is not perfect,the agency set unreasonable,lack of internal control personnel,law enforcement risk point set enough,risk point needs to improve internal control implementation,such problems as limited risk monitoring means,objective analysis of the causes of these problems,including lack of stable construction of internal control environment,lack of human resources,lack of internal control internal control construction thought seriously,lack of risk management,communication,etc.On this basis,countermeasures are proposed to improve the internal control of tax enforcement risk of F County Tax Bureau.First,the internal control environment construction of F County tax bureau is strengthened,including perfecting the system,exploring the construction of professional departments and cultivating professional talents.Second,strengthen the enforcement of internal control of tax law enforcement risk points,including strengthening the management of law enforcement risk points,strengthening the application of internal control supervision platform,and establishing information communication mechanism;Third,strengthen the daily management of internal control of tax law enforcement risks,including strengthening internal control self-assessment,strengthening internal control supervision and inspection,strengthening internal control performance evaluation.