| Compared to research on the internal control of companies,the number of studies on the internal control of administrative institutions is relatively small and the research content is relatively insufficient in the academic community.Even less literature has been devoted to the study of internal control in taxation departments.Moreover,there are fewer studies on the internal control of the primary tax function of tax collection and administration in taxation departments,resulting in the weakness of this area.In accordance with the actual operation of the taxation system,the State Administration of Taxation promulgated the Basic System of Internal Control in the National Taxation System(Trial)in 2017.This marked another significant step in the institutionalization and standardization of internal control construction in Chinese taxation system.In 2019,the Jiangxi Provincial Taxation Bureau of the State Administration of Taxation issued and revised the internal control system working guidelines in light of the new taxation agency reform environment.In 2021,the General Office of the CPC Central Committee and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Administration.It also mandated the establishment of an information-based internal control and supervision system for tax law enforcement risks by 2022.In light of this,coupled with the current environment of tax reduction and fee reduction,this thesis uses the W District Taxation Bureau as a case study,based on the tax collection and administration function of the local taxation authority,and selects the internal control of corporate income tax,a single tax,as the research object.After examining the problems and their causes,an effort is made to optimize the collection and administration of corporate income tax from the perspective of enhancing the internal control system.In addition,it contributes new ideas and concepts to the design of an information-based internal control and supervision system for tax enforcement risks,enriching the research on the internal control of tax collection and administration in taxation departments.This thesis begins with a summary and comparison of the theoretical and practical research results of enterprise internal control and administrative institutions’ internal control during the preceding period,focusing on the theoretical research conducted by experts and scholars on the internal control of taxation authorities in China.It then develops a theoretical framework for studying the internal control of enterprise income tax collection and administration by taxation authorities in China in relation to the job responsibilities and major risk points of each link of enterprise income tax collection and administration.Afterward,this framework is utilized to analyze the current state of the internal control of enterprise income tax collection and administration at the W District Taxation Bureau using the five elements of internal control.Second,the current problems are analyzed in light of the five types of corporate income tax internal control failure cases that have occurred within the W District Taxation Bureau.Moreover,the reasons for their occurrence are investigated,namely,the lack of awareness of internal control in the control environment,the lack of professional competence of business personnel,the lack of awareness of risk prevention in the risk assessment,the unclear division of post and responsibility in the construction of control activities,the lack of voucher storage and auditing,and the lack of internal and external auditing.Ultimately,based on the root causes of the problems,it proposes constructing an internal control system for internal and external biochemistry and incorporating incentive clauses to encourage business personnel to enhance their professional competence.Furthermore,in terms of risk assessment,it strengthens the application and transformation of risk assessment results and increases business personnel’s awareness of risk prevention.Following that,it investigates the reform of managing accounts to managing affairs in terms of control activities to reduce the scope of overlapping responsibilities,and the regulation department takes the lead in reorganizing the post responsibility system so that one post responsibility does not correspond to multiple people.Similarly,it encourages the electronic uploading of tax collection and management files and collects them in the form of a single household.In terms of information communication,it strengthens data management to consolidate the foundation of tax management by numbers and enhances the use of an information-based platform for internal control and supervision.Besides,the internal supervision aspect focuses on the application of supervision and inspection results and strengthens the internal audit department’s independence concerning supervision and inspection,etc. |
