Research On Internal Control Of Law Enforcement Of L County Tax Bureau

The tax department is an important functional department,and grassroots tax departments also play an important cornerstone role in the entire tax system.With the development of the Internet and the continuous promotion of big data technology,more and more law enforcement errors are more easily detected.The attention of tax authorities at all levels to tax law enforcement is constantly increasing,and the internal control construction of tax law enforcement is also gradually improving.In order to adapt to the requirements of the new era and leverage the advantages of information technology and other aspects,tax authorities at all levels have begun to adjust their existing tax law enforcement models,and tax law enforcement is moving towards a more standardized development.The law enforcement of the tax system is mainly concentrated at the grassroots level,and the tax functions of grassroots tax authorities are gradually strengthening.The awareness of taxpayers’ rights protection is also constantly improving.Strengthening the internal control of grassroots tax law enforcement is not only a requirement for precise supervision,but also an effective way to promote tax fairness and justice.This article takes the L County Taxation Bureau as the research object,starting from the basic theories and concepts of the internal control mechanism for tax law enforcement,and reviewing the current situation and application of the internal control mechanism of L County Taxation Bureau.In response to the new requirements for the internal control mechanism of tax law enforcement at present,based on relevant theories such as the COSO framework theory of internal control,this thesis sorts out and summarizes the current situation of internal control,and analyzes the obstacles and shortcomings in the construction of internal control for law enforcement in L County Tax Bureau.And by consulting relevant literature and combining theoretical foundations,explore the reasons for the formation,in order to further identify improvement measures and continuously improve the internal control construction of law enforcement in L County Tax Bureau.This article mainly studies the internal control of law enforcement in L County Tax Bureau through the following methods: literature research,interview,and questionnaire survey.After a series of studies,it has been found that there are still some problems in the internal control of the law enforcement of L County Tax Bureau,mainly including poor internal control environment construction,ineffective risk assessment,ineffective implementation of control activities,low efficiency of data collection and communication,and insufficient supervision.Analyzing the reasons for the above problems,it was found that there are mainly the following points: weak links in internal control mechanisms,lack of depth and breadth in big data information application,insufficient control in the process,ineffective communication of internal control data information,and inadequate implementation of supervision responsibilities.Based on the actual situation of L County,it is proposed to improve the internal control mechanism of L County’s tax bureau by optimizing the construction of internal control environment,improving organizational guarantees,establishing an efficient risk assessment model,planning and implementing internal control activities,strengthening the sharing of tax law enforcement information,and scientifically constructing a comprehensive supervision pattern.The main innovation of this article lies in the perspective of grassroots tax authorities,taking L County Tax Bureau as the case study object,and combining with the current situation of the continuous integration of big data technology and tax business,proposing innovative optimization plans for the law enforcement internal control mechanism of L County Tax Bureau,which also provides a certain reference for the improvement of law enforcement internal control of other grassroots tax authorities.