Research On Internal Control Of Tax Authorities At Grassroots Level

In recent years,the pace of reform of economic system of our country has gradually developed deeply.Tax authorities at all levels with the power of tax enforcement and internal administration assume important functions in the orderly operation of economic and society,including organizing financial and tax revenue,regulating income distribution and promoting fairness and justice.Whether the tax administration power can be exercised in a constrained and regulated environment is closely related to the long-term and stable development of the tax industry.However,due to the professional and systematic nature of the tax revenue business,the traditional external supervision method cannot accurately and comprehensively monitor the various processes and links of the tax revenue operation,nor can it give full play to the effectiveness of the restriction on the tax revenue power.Therefore,we must explore the establishment of a complete and effective internal control and supervision system.The grass-roots tax authority is the frontier post of the tax system and the "peripheral nerve" that perceives the warmth and cold of tax revenue.It has a large number of organizations and a large number of people,and directly contacts tens of millions of taxpayers.The contradictions are concentrated and the situation is complicated.Therefore,it is of great significance for the long-term development of tax industry and the orderly operation of tax rights to study the internal control of tax authorities at the grass-roots level.In this paper,S District Tax Bureau,where the author works,is taken as the case study object.Interviews,case studies,investigations and other ways are adopted to conduct a detailed exploration on the development of internal control of S District tax department and the existing problems.The main part of this paper consists of four chapters.The first chapter is an overview of the internal control of the grass-roots tax authority,a comprehensive and systematic search and collation of relevant information,a systematic sorting out of the concepts related to internal control,including internal control,tax authority internal control,COSO internal control theory and other concepts and theories in detail.The second chapter mainly clarifies the status quo of internal control of the tax bureau of S District,sorts out the general situation of the tax bureau of S District,expounds the structure and personnel setting of the tax bureau of S District,interviews on the construction of internal control,and the current construction of internal control.The third chapter focuses on the analysis of the problems and causes of internal control of S District Tax Bureau,in-depth analysis of the problems existing in the construction of internal control of S District Tax Bureau,and explore the root causes of the problems.It is believed that there are five problems: first,the role of the main body of internal control is weakened;second,the risk orientation of internal control is misdirected;third,the closed-loop management of internal control is lacking;fourth,there are shortcomings in information technology;fifth,there are still blocked points in the operation process.The corresponding reasons are as follows: first,internal control still lacks internal driving force;second,risk prevention and control management has blind spots;third,internal control system is not perfect;fourth,the professional level of information communication needs to be improved;fifth,internal monitoring activities are not comprehensive enough.The fourth chapter,based on the above research and the author’s front-line work practice,puts forward targeted suggestions to optimize the internal control construction of grass-roots tax authorities.The first is to stimulate the internal power of internal control,the second is to strengthen risk prevention and control management,the third is to strengthen the internal control system guarantee,the fourth is to create professional internal control information,the fifth is to refine the internal control supervision and disposal links.