Research On Internal Control Optimization Of Tax Law Enforcement

Tax revenue is the main form and source of national revenue,which shoulder the normal operation of the whole country.Tax law enforcement is a series of law enforcement actions carried out by the tax department in the process of completing the tax task.The establishment and improvement of its internal control plays a very key role in the safe operation of tax work.The construction of internal control of tax law enforcement is a long-term work.As long as there are risks and hidden dangers in the process of tax law enforcement,new internal control will be generated and risks will be prevented and controlled.Now,the CPC Central Committee has put forward new requirements on the law enforcement methods of tax authorities and pointed out the next reform direction of tax authorities.This is also the first time that the tax procedure governance system has been included in the decision-making horizon,and its significance is inestimable.Among them,both the "three optimization"(tax law enforcement,service and supervision)and the "four refinements"(precise law enforcement,fine service,precise supervision and sincere co-governance)are inseparable from the improvement and optimization of the internal control of tax law enforcement.Therefore,in promoting the rule of law to government departments,the current efficiency and the cultivation of clean government,against the background of internal control,optimization of the tax law enforcement supervision mechanism,perfect the internal management to improve the compliance of the tax law and social satisfaction,give full play to the tax basis,raising,affordable in governance has very important significance.In this paper,relevant literature on internal control of tax law enforcement at home and abroad is sorted out in detail.Based on risk management theory,internal control theory and administrative control theory,the internal control of tax law enforcement in S City is studied in combination with the actual situation of tax law enforcement of the tax bureau.This paper puts forward the problems existing in the internal control of the tax bureau of S city in tax collection,tax management,tax service and tax inspection,four key links of tax law enforcement,and through the analysis of the problems existing in the internal control of key links of law enforcement,puts forward the feasible countermeasures to optimize the internal control of tax law enforcement of the tax bureau of S city.It provides reference suggestions for S City Tax Bureau and other grass-roots tax departments to standardize tax law enforcement behavior,improve tax collection and administration efficiency,enhance tax management ability,optimize tax service,and promote the rule of law of tax.