Research On Internal Control Of Tax Enforcement Of Grassroots Tax Authorities

Accelerating the construction of a law-based government is an important link in realizing the comprehensive rule of law.The 19 th National Congress of the Communist Party of China proposed to transform government management functions and build a law-based government in a new era.As an important part of the law enforcement department,the implementation of administration according to law is conducive to promoting the healthy development of tax revenue.With the deepening of the reform of tax collection and management system,the tax law enforcement work of grass-roots tax authorities is facing greater risks and challenges,so it is necessary to promote the rule of law taxation,adhere to the law administration,and strengthen the supervision of law enforcement.Internal control plays an important role in realizing administration according to law,which is an important starting point for realizing modernization of tax management.In tax law enforcement,using the idea and method of internal control to supervise the law enforcement behavior of tax officials is helpful to enhance the comprehensive administrative ability of tax authorities according to law.This paper takes Dezhou F District Tax Bureau as a case study to illustrate the exploration,practice and effective results of internal control law enforcement management in grass-roots tax authorities.In order to fully understand the problems existing in internal control law enforcement management of F District Tax Bureau,a questionnaire is issued to all its cadres and employees.Through investigation and analysis,the internal control of tax law enforcement in F District Tax Bureau has been well applied.At the same time,it is found that there are still many problems in the internal control of tax law enforcement in F District Tax Bureau.Combined with five elements of COSO internal control,this paper studies the problems found and explores the reasons.For the grass-roots tax authorities to strengthen law enforcement management,internal control are put forward to strengthen tax cadres develop internal control culture,comprehensive quality,improving the capacity of risk assessment,strengthening the internal and external information communication,the suggestion to improve the internal control supervision mechanism,for the grass-roots tax authorities to reduce the risk of law enforcement and standardize the tax revenue law enforcement behavior,improve the efficiency of tax collection and administration and provide the reference for tax management modernization level.