Study Of Tax Administration Law Enforcement, Internal Control Mechanisms

Cybernetics, as a new developing subject, is created by an American mathematician and biologist named N. Wiener in his book "Cybernetics" published in 1948. Its production, development and extensive application, have great theory meaning and practice meaning for promoting the progress of human society, scientific technical development and the prosperity of social economy. It has been widely used in every field and has become a new content of modern management now. With the constant acceleration of the legal process of our country, we will be faced withed some urgent problems, such as how to raise the level of the tax authority to administer according to the law, how to control power of administrative law enforcement on tax of the tax authority, and how to reach the goal of managing the tax in accordance with the law. Although the tax authority is administrative and its internal management is different from business administration in many aspects, both of them belong to organizational management in essence. Therefore, some basic ideas and methods of the internal controls are worth being used for reference by the tax authority. With the development of politics, reformation of economic system and market economy, it is essential to know how to apply internal control theory to taxation, how to perfect the effective internal control mechanism of administrative law enforcement on tax and explore the way to law enforcement on tax by law in existing society and politics, economic environment and legal frame. This paper apply internal control theory to explore how to set up and perfect internal control of administrative law enforcement on tax in our country from the aspects of organization structuring of the tax authority, human management, institution optimization, technical management of information, and so on, in order to reach the goal of improving the efficiency of tax administration, raising the level of administrative law enforcement on tax, providing better services for taxpayers, realizing the purpose to manage the tax in accordance with the law finally.The paper is divided into four parts as follows:In the first part, I have discussed the theoretical basis for construction and perfection of administrative law enforcement on tax. Here, by introducing and analyzing the theory of internal control, I have defined main content of administrative law enforcement on tax and also defined goal and principle of internal control of administrative law enforcement on tax, then offer the theoretical foundation for setting up and optimizing internal control mechanism of the administrative law enforcement on tax.In the second part, I have discussed the practical meaning for implementing internal control of the administrative law enforcement on tax. Here, by the analysis of the current situation and existing problems of administrative law enforcement on tax in our country, I have probed the main reason of the existing problems of administrative law enforcement on tax in our country, then expound the realistic meaning and necessity to implement internal control of the administrative law enforcement on tax.In the third part, I have discussed the externalism of internal control of the administrative law enforcement on tax. I have analyzed the reason of externalism of the internal control of the administrative law enforcement on tax and the influence of tax environment on it, then put forward effective measures of implementing the external control.In the fourth part, I have discussed how to perfect our country's internal control of the administrative law enforcement on tax. It is the key point of this paper. Here, by referencing the experience of administrative law enforcement on tax of foreign countries, from the aspects of establishment of the tax organization, effective control on enforcer, construction of internal control rule of tax law enforcement and the supporting function of information technology to the internal control mechanism of administrative law enforcement on tax, I have provided proposition to perfect internal control mechanism of administrative law enforcement on tax and analyzed the problems of setting up the internal control mechanism and the optimizing measures.