Research On The Evaluation System Of Internal Risk Control Of Tax Department Under The Guidance Of COSO Theory

In the western developed countries, the tax department to risk management ideas and methods of modern management science into the tax management, through scientific and effective allocation of tax administration resources to study the tax risk, formed a relatively mature theory system and rich practical experience based on OECD theory of tax risk management. The theory of tax work for external risk and tax compliance, tax collection and management to control, effectively solve the problem of the tax compliance degree low formation of the tax loss risk. The tax organ in our country combined with the actual situation of the theory for reference in china. However, as the tax authority, the tax compliance and tax collection and management control, there are still the unit’s own internal risk. In2004September, COSO released "enterprise risk management framework", proposed the enterprise internal control structure and the integrated framework of internal control theory, America federal government and its departments in recent years have gradually absorbed the spirit of COSO framework, the internal control theory in the practice of perfection. Other developed countries public sector control in the internal of COSO internal control framework for effective references.The aim of this paper is to risk internal control of the tax authorities, A analysis, using COSO internal control framework to solve the existing tax department internal risk control and the practical operation of some common and prominent problems, and to provide some new ideas and methods, to explore a set of internal risk control index system. The practical application of the tax authorities in the city of A, promote the tax authority A, internal risk control of continuous improvement, and verify the feasibility and practicability of the system. Finally, the tax authorities in the city of A, internal risk control suggestions, provides the reference for the sustainable development of the public sector.