The Research On The Internal Control Institution Of Tax Law Enforcemer In The Changchun Shuangyang Tax Authority

The mechanisms of Internal control of tax law enforcement as part of thesupervision of tax law, have great significance for the separation of powers andconstraints, promoting the effective implementation of the tax law, and the right to theprotection of national tax and safeguard the legitimate rights and interests of thetaxpayers. The basic functions of the tax for the state is to raise revenue and allocatesocial resources between individuals, between regions and between differenteconomic components of social resource; supervisory functions of the socialproduction and to promote the development of the national economy. Therefore, thisarticle aims to analyze the internal control mechanism of tax enforcement theoreticalbasis for its position in the system of legal supervision, so as to invert the necessityand basic functions of the tax law of internal control mechanism is different fromother form of supervision, as a basis to extract the tax principles and methods ofenforcement of internal control mechanism formed.Changchun Shuangyang District Local Tax Bureau of Internal ControlConstruction in this article through the analysis, the first legislative environment fromthe tax problems and tax law enforcement external environment, these aspects of theinternal state of the environment. Analyze the Changchun Shuangyang the InlandRevenue Department in which the industry environment, Shuangyang District,Changchun City, and then explore the Inland Revenue Department internal controlprofiles to identify Changchun Shuangyang the Inland Revenue Departmentadministrative law enforcement, and the current stage of internal control problems inanalysis of disorders, and the final recommendations for the establishment of acomplete and effective system of internal control mechanisms and countermeasures...