The Research On The Problems And Countermeasures Of The Internal Control Of G Local Tax Inspection Department

As an important part of the state administrative organs,tax authorities are mainly responsible for the right of tax policies formulation,the right of tax enforcement and the right of administration.In order to prevent the abuse of these rights,the tax authorities adhere to the Tax Administration Law to constantly strengthen the internal supervision for many years.In 2009,the State Administration of Taxation introduced the theory of internal control framework into the internal management system,implemented internal control mechanism in the tax authorities,which has played a positive role on the powers risk prevention and control.However,in these years,the high incidence of corruption is an universal phenomenon at the grassroots level of tax authorities.What led to the grassroots internal control mechanism construction effect is far less than expected?This paper is a case study of G Local Tax Inspection Department,which following the basic ideas of asking questions,analyzing problems and solving problems to research the internal control of the tax inspection department.Firstly,this paper introduces the internal control mechanism background significance of the G Local Tax Inspection Department and the internal control theory.Secondly,this paper analysis the current difficulties in the process of perfecting the construction of internal control mechanism,combined with the five elements of internal control,analysis the main problems and causations of the internal control of G Local Tax Inspection Department.Finally,the paper puts forward the concrete measures and safeguard mechanism.