On The Tax Audit Of Internal Control

Internal control is an important content of modern business management at present. With the unceasing development of this theory, it has experienced four development phases such as Internal diversion, Internal control system, Internal control structure, Internal control frame, and formed one complete theory frame of the science control idea. Although the theory of Internal control first and applies to the enterprise organizations at most, but some basic ideas and methods of Internal control are still valuable to the tax authority . There is difference between the tax authority 's internal management and the business management ,but both belong to the organization management in essence, and as the final line of defence for the tax authority to enforce law , the tax inspection department needs to carry out strict internal control and the risk control. Therefore, along with the reform of the political, the economic system and the development of market economy, it is extremely important and essential to apply the theory of internal control to the tax inspection and the establishment of the effective tax inspection internal control mechanism as well.At present, the theory of internal control has been widely used in enterprise , but rarely in the government administration, especially in the tax authority 's system. The tax authorities of some countries have introduced the theory of internal control in its tax administration successfully and benefited from it.This text starts from the five integrant parts of the internal control frame, such as controls environment, the risk appraises, control, the information communication, the internal surveillance, to analyze the questions which exist in the theory of internal control application in our country's tax authority, take advantage of overseas experiences, and propose the overall conception of how to establish and consummate our country's tax inspection internal control mechanism.The article divides into five parts:...