Research On The Optimization Of Internal Control Of Tax Enforcement In H Tax Bureau

The internal control of tax law enforcement is an important form of self-supervision of the tax system and an important content of establishing the Tax Governance Ability and the modernization of the governance system.As an important economic management and administrative law enforcement department of the country,the tax authorities exercise tax collection power on behalf of the country and faithfully fulfill the sacred mission of "gathering wealth for the country and collecting taxes for the people".Because tax law enforcement faces taxpayers directly and the matters involved in law enforcement are complex,it is very easy to have anomie law enforcement and integrity risk behaviors in tax collection,management,inspection and other tax activities.Perfecting and optimizing the internal control mechanism of tax law enforcement,standardizing the behavior of law enforcement personnel,improving the compliance awareness and difficulty of taxpayers,reducing law enforcement risks,promoting civilized law enforcement and creating a harmonious tax collection and payment relationship are the practical problems to be solved urgently by the tax system,which has important theoretical and practical significance for realizing the modernization of tax governance.This paper selects the internal control management of tax law enforcement of H Tax Bureau as the research object,deeply analyzes the internal control mechanism and puts forward optimization measures,in order to provide some reference for reducing the risk of tax law enforcement and improving the internal control mechanism of tax department.Firstly,based on the research results at home and abroad,this paper describes the general situation of H tax bureau,the system,process,responsibility and supervision platform of internal control of tax law enforcement;Secondly,using the questionnaire survey method,this paper investigates the post,personnel,process and performance of the internal control of tax law enforcement in H tax bureau,summarizes the problems that the construction of internal control environment needs to be improved,the risk prevention mechanism needs to be strengthened,the internal control process needs to be optimized,and the form of supervision means needs to be innovated,and analyzes the causes of the problems;Thirdly,it designs the optimization scheme of the internal control of tax law enforcement of H tax bureau,especially puts forward the optimization scheme framework of "five ones";Finally,starting from the reality of improving the internal control,this paper puts forward the safeguard measures in four aspects: system guarantee,talent guarantee,technical guarantee and publicity guarantee,in order to timely take effective measures to deal with the risk problems in the process of tax law enforcement through the internal control,so as to promote the prevention of tax risks,reasonably ensure the tax personnel to perform their duties and missions and achieve the overall goal.