The Research On The Internal Control Institution Of Tax Law Enforcement In The City And County National Tax Authority In Anhui Province

With the aim of ruling the country by law and building legal oriented government proposed,strengthening the administrative law enforcement supervision and restraint,promoting government legal administration have already become a tendency.The national tax authority,as an important law enforcement agency,should also conform to the requirements of the times,take active measures, establish and implement the internal control institution of law enforcement in the tax system,urge tax officials to achieve the goals of the rule of law and justice, standardizing and high efficiency,diligent administration and disinterestedness in the process of exerting tax law enforcement power,and improve the level of tax administration by law.In practice,we have achieved certain sound effects although some improvement should be done compared with the ideal state.The paper analyzes the current situation of the internal control institution of tax law enforcement established in the provincial level in Anhui province,draws on relevant theoretical and practical experience to explore some problems existing in the present internal control institution of tax law enforcement,proposes solutions to make further improvement on the internal control institution of tax law enforcement,reinforce the internal control effects,keep away the tax law enforcement risk,and uphold the level of government legal administration.The internal control institution of tax law enforcement is the internal control mechanism existing in the process of implementing tax law enforcement in which the tax authorities balance every internal control elements and employ various measures and methods to monitor specific administrative act which happened in law enforcement officials and agencies.The city and county national tax authority in Anhui province has established the internal control institution of tax law enforcement and attained certain sound effects,but some problems also exist in the personnel quality,institutional construction,risk precaution,informatization supporting and internal supervision.The paper argues that perfection and improvement on the internal control institution of national tax law enforcement should emphasize on the following items:the tax cultural construction as the entry point,the institutional construction as the critical point,the risk precaution on law enforcement as the exerting point,the reformation of supervision system as the key point and the perfecting tax system as the basic point.