Research On Internal Control Of Tax Law Enforcement Risk In Tianjin

With the continuous acceleration of the reform of the party and state institutions,the consolidation of state tax and local tax institutions at and below the provincial level has been completed successively.The tax department has undertaken the increasingly important mission of the party and the state,and the law enforcement behavior of the tax department has also received more attention and supervision from all walks of life.Therefore,for the tax department,it is necessary to effectively prevent and resolve the tax law enforcement risk The Ministry controls this work.In 2017,the Ministry of Finance published the internal control standards for administrative institutions(Trial).This document provides new norms and requirements for the internal control and supervision system of administrative institutions represented by the tax department,and the tax department of our country has carried out the pilot study of the internal control mechanism nationwide earlier.In this paper,Tianjin tax system is selected as the object of this study to study how Tianjin tax system can better prevent the risk of tax law enforcement through internal control.The research methods used in this paper are case analysis and literature analysis.The case analysis is mainly used to analyze the current situation description,existing problems and countermeasures of the internal control mechanism in the tax collection and management of Tianjin Taxation Bureau.Literature analysis mainly obtains theoretical support by consulting relevant works and literature periodicals at home and abroad.This paper introduces the three theoretical systems formed during the development of the internal control theory,then investigates the internal control status of Tianjin Municipal Tax Bureau with the five elements of the most mature internal control overall framework theory and analyzes the causes of the problems.It refers to the advanced experience and practices of other domestic tax departments to strengthen the internal control of Tianjin’s tax system.In order to effectively prevent and resolve the tax law enforcement risks,some countermeasures are put forward,such as optimizing the internal control environment of tax law enforcement risks,perfecting the assessment of law enforcement risks,perfecting the internal control system of law enforcement risks,speeding up the information construction of internal control,optimizing the assessment of internal control,etc.,hoping to provide references and suggestions for the future tax law enforcement risk prevention work of the tax system.