Tax Law Enforcement Internal Control Research

People are the most important of a nation, and tax is the foundation of a country. Taxtion is the main sources of the financial income of a country, the main and most normative format for a country to participate in the distribution of the national income, and an important instrument to promote the economic development and adjust the distribution relationship. Taxation has a close relationship to the society and commonage. On the one hand, all citizens have the obligation to pay tax. On the other hand, only by collecting funds through taxation, a country can provide public products and services which the market system cannot efficiently provide.Taxation "comes from people and is being used by people", it requires taxpayers to pay tax according to the law, and also requires the taxation department to manage the taxation according to the law, execute the law strictly and normatively, and strictly obey the provisions of the law. In recent years, the taxation department closely follow the reforms of taxation execution, taxation system and taxation departments, powerfully enforces the supervision on taxation execution, and deeply push the responsibility system of taxation execution, and gradually establish a system of power operation, of which the structure is reasonable, the scheme is scientific, the procedure is strict, the restriction is effective, which enables the power operation to be in a public, transparent and controllable benign cycle. In recent years in some places the taxation execution is not strict enough, and such phenomena that to replace the law with power and execute the law freely happens from time to time. But we shall also see with a clear mind that some taxation officers do not have a sensible mind on the execution risk and responsibility. The above mentioned problems fully expose that the supervision and restriction system of our taxation execution are not healthy enough, the supervision method of taxation execution still need to be perfected, and that in some important and crucial parts the problems that the system is not healthy, the management is not strict and the supervision is not strict do exist.Stones form other hills may serve to polish the jade of this one. The internal control is a modern and new management theory, which emphasizes the control of the procedure and the precaution of risk. It is widely applied in the management of enterprises especially in financial and insurance industries, such etc. The purpose of introducing the idea of internal control in the taxation execution is to borrow the advance idea, method and instrument of internal control to further standardize taxation execution behavior. Our taxation departments has gradually explored, established and enforced the internal control system since Mr. Xiao Jie, the Director General of the National Taxation Bureau, firstly required to establish and perfect the internal control system of taxation department in 2008. However, a series of problems has been exposed in the process of establishing an internal control system in the taxation departments, due to that the systematical research and practice time is not long enough. The author would like to put forward some countermeasures about perfecting the internal control for your reference and discussion, aiming at the causation of the problems of internal control of taxation execution.This essay firstly would like to establish a theory analyzing framework, evaluate the development survey of the internal control theory, define the concept, meaning and characteristics of the internal control of taxation execution, clarify the theory and legal foundation of the internal control of taxation execution, and then research the establishment and perfection of the internal control of taxation execution according to the framework. There are five main parts of this essay:The first part would like to point out the research background and meaning of this essay, and to point out the thoughts and methods of the research.The second part is to systematically introduce the relevant search outcome both at home and abroad, based on the generalizing, colleting, and referring to the relevant research materials, to clarify the research basis that we already have and the future search spaces that still exist, and to put forward the value of the research of this essay.The third part is to start the theory research on the internal control of taxation execution, summarize the development survey of the theory of internal control, clarify the concept and meaning of the internal control of taxation execution, and analyze the theory and legal basis for the internal control of taxation execution.The forth part is to summarize the system establishment and execution situation of the internal control of taxation execution, to point out the beneficial experience, and also to objectively evaluate the current main problems, which shall include the following six aspects:the first is that the function orientation of the internal control of taxation execution is inaccurate; the second is that the management system of taxation is not perfect; the third is that the self-construction of the internal control system is not developed; the forth is that the cultural construction of the internal control still need to be reinforced; the fifth is that the information technology supports are limited; and the sixth is that the quality of taxation officers needs to be developed.The fifth part closely combines the construction situation of our country’s internal control of taxation execution, puts forward the thoughts on the perfecting of the internal control of taxation execution, which is the keystone of the whole essay. This part firstly explained the principles of the construction of the internal control of taxation execution, then confirms the main points of the design of internal control of taxation execution, including the constructions of organizing system, risk, culture, system, supervision, people’s quality, external supervision, etc.