The Study Of The Internal Control Of Local Tax Departments At The Grass-Roots Level After The Merger Of The State And Local Taxes

The tax department is very important for China’s economic development.It not only controls the power of Taxation,but also the law enforcement department to regulate social economy.In the process of Taxation,it is very easy to encounter the risk of integrity,which is a major test for the tax department.Therefore,it is necessary to strengthen its internal control system in order to avoid such events.The state has also put forward clear requirements for this,and built a strict control mechanism according to the problems.The government should do a good job in macro-control.Based on the problems in development,this paper puts forward the measures of national and local tax merger.The main reason for doing so is to hope that local national and local tax departments can integrate together,realize the central and local linkage mechanism,promote the rational allocation of resources,improve the overall quality of tax departments,improve work efficiency,and ensure the smooth implementation of China’s tax activities.Using the methods of literature research and case analysis,taking w tax department as an example,this paper analyzes the basic overview and internal control status of W Tax Bureau under the background of the merger of state and local taxes in 2018,and finds out several problems existing in the internal control management of W tax bureau,such as the lack of internal control environment and culture construction,loopholes in risk prevention,difficulties in internal control activities and implementation The communication between information departments is not smooth,and there is a lack of supervision and evaluation mechanism.In view of the above problems,this paper puts forward several relevant suggestions,such as strengthening the construction of internal control environmental culture mechanism,improving risk assessment mechanism,coordinating internal control activities,promoting information sharing of internal control management and strengthening supervision and assessment.It is hoped that the research results of this paper can provide some reference for the internal control work of W tax bureau,and also provide a theoretical basis for the grass-roots tax bureau to further promote the internal control work,continuously improve the quality and efficiency of internal control,improve the efficiency of tax work and the development of tax industry,which has certain practical significance.