Analysis On The Internal Control Of Tax Collection And Administration Of A County Tax Bureau Under The Background Of Further Deepening Tax Collection And Administration Reform

The world today is undergoing profound changes unseen in a century.Technologies such as the Internet,the Internet of Things,big data,cloud computing,artificial intelligence and blockchain are developing rapidly and are increasingly being applied to all aspects of economic and social development.They also bring new opportunities and challenges to tax collection and administration.The document on the reform and development of tax collection administration in the new era and new environment--Opinions on Further Deepening the Reform of Tax Collection Administration was issued by the General Office of the CPC Central Committee and The General Office of the State Council in March 2021.Since then,tax authorities have started a new journey of comprehensively promoting the digital upgrading and intelligent transformation of tax collection administration.It is proposed in the Opinions that an information-based internal control and supervision system for tax law enforcement risks with comprehensive coverage,whole-process prevention and control,and full staff responsibility should be established by 2022.Jiangxi Provincial Taxation Bureau of the State Administration of Taxation acting according to the orders,taking the Opinions as the fundamental compliance,building the "five-member" management system of the tax system with the requirements of perfecting the classification and classification management of taxpayers and realizing the "four changes" in the way of tax collection and management,and the direction of professional,intensive and differentiated management.Namely,tax clerk,grid administrator,investigation auditor,risk response officer,tax inspector,a new round of tax collection and management reform in the province’s tax system comprehensive push.As A pilot tax authority of Jiangxi Province to further deepen the reform of tax collection and administration,A County Tax Bureau actively undertakes various reform tasks,makes scientific planning,dares to explore,and makes outstanding contributions to promoting the construction of smart taxation.Combined with the background of the further deepening of the current tax collection and administration reform,this paper takes the tax bureau of A County as a case study to analyze its exploration and stage results of the internal control of tax collection and administration in the process of reform,hoping to draw experience from it and provide reference for other grass-roots tax authorities when carrying out the work of internal control of tax collection and administration.This paper first introduces the motivation for further deepening the reform of tax collection administration and the requirements for internal control in the reform.Based on risk management theory,information asymmetry theory and process reengineering theory,it aims at the main objects of internal control of tax collection administration--tax registration and identification management link,declaration and collection link,tax confirmation and tax recovery link,and voucher management link.This paper analyzes and compares the gap between the actual work status and the internal control requirements proposed by the reform with the actual internal cases of A County tax Bureau,and analyzes the reasons for the gap from the perspective of five elements of internal control COSO(internal environment,risk assessment,control activities,information and communication and internal supervision).It is believed that the reasons for the gap are mainly reflected in the weak organizational guarantee of internal control,the multiple and incomplete internal control information platforms,the imperfect internal control system,the insufficient degree of information integration,and the imperfect internal control supervision system.Finally,by analyzing the improvement measures made by the tax Bureau of A County in the internal control work of tax collection and administration,such as organizing business classes,carrying out risk response discussions,sorting out post responsibilities and business processes,establishing internal control information sharing mechanism and internal control assessment mechanism,etc.,Combined with its effective performance in the collection and management quality 5C monitoring and evaluation system,internal control assessment data and inspection data of audit and inspection department,the conclusion is drawn that the business school organized by A County tax Bureau has improved the professional ability of cadres and employees to a certain extent,and the irregular risk response discussion has a certain positive effect on the internal control risk prevention.On the basis of process reengineering theory,risk control ideas are clarified by sorting out post responsibilities and business processes.The establishment of internal control information sharing mechanism provides support for the timeliness,completeness and accuracy of information acquisition of internal control in tax collection and management.The establishment of internal control assessment mechanism has an incentive effect on cadres and staff.