Research On Tax Law Enforcement Risk Of Grass-roots Tax Authorities Internal Control

Taxation is the most important form and source of revenue of national public finance,and also an important means of national macro-control,reflecting national sovereignty and national strength.Doing a good job in tax work mainly depends on China’s grassroots tax authorities.As a "window unit",the tax law enforcement staff of the grassroots tax authorities directly face many taxpayers,and the tax law enforcement matters have the characteristics of "more points,more lines,more areas".With the further improvement of the national legal system and the continuous enhancement of taxpayers’ legal awareness,tax law enforcement has increasingly become the focus of law enforcement supervision at all levels.Tax officials also face complex law enforcement environment,heavy work tasks and various law enforcement risks in law enforcement.If not effectively prevented and resolved,it will lead to loss of tax revenue,decline in government credibility and other consequences,Serious damage to national interests or personal rights and interests.Internal control of tax law enforcement risk is an important means to prevent tax law enforcement risk.Through the whole process monitoring before,during and after the event,the level of internal supervision can be improved,and the risk can be effectively controlled,prevented and resolved.However,at present,there are still some problems in the internal control of tax law enforcement risk of China’s grass-roots tax authorities,such as the imperfect construction of the talent team,the imperfect internal control system of tax law enforcement risk,the imperfect internal control process,the blocked information channel,and the imperfect internal supervision mechanism.How to standardize the tax law enforcement process through the internal control of the tax system,reduce the risk of tax law enforcement,and improve the satisfaction and compliance of taxpayers is a major challenge faced by grassroots tax authorities.There is room for research in theory and practice.Through the analysis of the current situation of internal control of tax law enforcement risk in G County Tax Bureau,this paper sorts out the risk points existing in each link of internal control of tax law enforcement,elaborates the possible risks of tax law enforcement from several aspects,such as law enforcement personnel,law enforcement procedures,management processes,information input and internal supervision,and combines cases and in-depth interviews with personnel from different departments,This paper discusses the problems existing in the internal control of tax law enforcement risk in grass-roots tax authorities,mainly including the imperfect construction of talent team,the imperfect internal control system of tax law enforcement risk,the imperfect internal control process,the blocked information channel and the imperfect internal supervision mechanism,and finds out the reasons for the above problems,namely,the low quality of the law enforcement subject,the loopholes in tax law enforcement risk prevention,the limited internal control activities Asymmetric information and inadequate internal control and supervision.Finally,in view of the above reasons,combined with the five elements of internal control,this paper puts forward suggestions for improving the internal control of tax law enforcement risk of grass-roots tax authorities,including establishing a talent team,improving relevant systems,optimizing the internal control process,building a good communication mechanism and improving the internal control supervision mechanism.It is hoped that the above methods can effectively control the risk of tax law enforcement.On the one hand,they can protect the tax cadres,on the other hand,they can protect the rights and interests of taxpayers,constantly optimize the tax law enforcement methods,focus on improving the level of tax law enforcement,promote the new improvement of the quality and efficiency of tax work,and provide a reference for promoting grass-roots tax authorities to govern taxes according to law.