Study On The Internal Control Of Tax Collection And Management In Zhuzhou Local Taxation Bureau

With the rapid development of social economy, the continuous innovation of business model, and the significantly increase of the liquidity of tax source, it becomes an urgent need for the tax authorities to take actions to strengthen the monitoring of tax sources, improve the efficiency of tax collection and management, better the degree of tax compliance, and prevent corruption in the enforcement of tax law.On the basis of relevant research results, this thesis analyzes the actual tax collection and administration in Zhuzhou city, tries to find the potential risks in the process of tax collection and administration with the hypothesis of the principal agent theory, the theory of information asymmetry, organizational behavioral science, the theory of internal control, and other related theories. At the same time, this thesis tries to thoroughly study the causes from tax planning, organizational culture, human resources, tax collection business procedures, information technology and other related aspects. In order to improve the internal control system to adapt to the changes in the taxation administration system, this thesis comes up with countermeasure and advice such as the reconstruction of the tax culture, business process reengineering, classification management of human resources, information construction, the implementation of key control point and so on.According to the present conditions of internal control of tax collection and management in Zhuzhou local taxation bureau, the thesis creatively puts forward the following suggestions:Firstly, the existing mandatory tax plan is conflict with tax compliance which is the basic objective of the internal control, so we should improve the management of tax plan, and expand the influence of the assessment of quality of tax collection and administration. Secondly, compatible with the professional tax administration, we should implement Classification management of human resources, encourage the staff to plan their careers, improve the pertinence of the training, and achieve job-person match. Finally, propose specific measures on how to use information technology to help Zhuzhou local taxation bureau to closely monitor the sources of tax revenue, improve the collection efficiency and the internal control of tax collection and management, it has strong practical significance.