Construction Of The Internal Control Mechanism Tax Authority Departments

In recent years,Years, with the reform deepening tax management, tax authoritiesand law enforcement behavior and internal management increasingly standardized, butthe tax power operation still exist in the procedure is not standard, the discretion of thelack of necessary constraints, power generation method, in order to seek personal gainstaxes, law enforcement arbitrariness larger phenomenon, the internal management of thepersonnel, financial, logistics, government procurement and other key departments arestill unable to supervision, it is difficult to regulatory issues, inadequate supervision, taxpersonnel with the development of society and economy was high, multiple, frequentloss of dereliction of duty and trend of crimes of corruption and bribery, tax authoritiesof party conduct Lianzheng construction situation is grim. However, as the internalcontrol mechanism to prevent the tax law enforcement cadres and corruption riskeffective means, in practice there are some problems that can not be ignored, includinginternal control environment is not ideal, the responsibilities of departments andpositioning is not accurate, internal control mechanism, internal control is not in placeto implement the effectiveness of play is not obvious, but also exposed the tax authorityin the the construction of the internal control mechanism of internal controlenvironment theory, organizational structure is not perfect, the lack of institutionalsystem is not complete, not strict supervision and appraisal of deep-seated problems, ifnot pay attention to and solve in time, will seriously restrict the development of theconstruction of the internal control mechanism of the tax authorities. Therefore, wemust in the situation and the successful experience of the construction of internalcontrol mechanism of the tax authority, at the same time using the theory researchresults on the construction of internal control mechanism at home and abroad, tocontinue to study and explore ways to strengthen and improve the construction of internal control mechanism of the tax authorities must be closely combined; internalcontrol theory and the tax work of the center, and gradually establish a working and taxsynchronous planning, synchronous design center, synchronous propulsion in practice,so as to construct and tax system and mechanism to adapt, phase synchronization, andthe reform of tax professional management associated with the management byobjective assessment, full participation, prevention and control of the whole, the fullimplementation of the internal control work pattern, makes the power standard,transparent, efficient operation, so as to ensure the security of state revenue, and thepurpose of law enforcement against corruption risk. This paper focused on perfectingthe internal environment, proposed to create a good internal control culture, improve theunderstanding of internal control theory accomplishment, importance of strengtheningtax staff members to the construction of internal control mechanism; perfectingorganization structure, proposes to improve the construction of internal control systemof post duty system, can Li Qingzhi responsibility, departments and supervisiondepartments set up a benign and orderly communication and coordination mechanism;from the perfect the system of internal control system, puts forward to want to take therisk management as the guidance, follow the internal control system design principles,system covers the complete; from to improve the supervision and evaluation mechanism,proposed to further improve supervision, examination, evaluation of internal control ofthe three mechanism, put forward specific strategies to strengthen and improve theconstruction of internal control mechanism the tax authorities, provide some usefulsuggestions to improve and perfect the internal control mechanism of the tax authorities.