The Case Analysis Of The Internal Control In The Tax System Of A City

Financial reform after decades of internal administrative units have full control of the development of research, theoretical studies related maturing and rich. Administrative units, as established by law, according to the exercise of state power and handling administrative affairs organization whose mandate covers the development of the national economy, the promotion of cultural development, strengthening the administration and maintenance of public order and other aspects. Its importance is self-evident duty, but with the change in the continuous progress of China's economic development and the functions of administrative units, many administrative units hinder the development of increasingly prominent issue, how perfect is that we have to solve these problems concern the issue. Optimize and improve the administrative units of internal control can be a good solution, he can not only promote the effective use of social resources, but also to avoid the phenomenon of corruption and waste of administrative units, therefore, to strengthen the internal control of administrative units is inevitable OK. Back in 2011, when the Ministry of Finance prepared "administrative internal control standards and institutions"(draft), and the following year issued the "administrative institutions internal control standards"(Trial), the first time the instrument in the form of administrative units internal control in full swing, this one will help improve the internal management level administrative units and risk prevention, and second, effectively safeguarding the public interest, a solid advance of government. Today, public finances and the degree of centralized treasury payment system reform deepening, administrative units are facing the situation is constantly updated, while our anti-corruption work have entered into a new normal, but corruption is still very arduous task. Therefore, the objective reality of the situation requires us to continue to improve and build complete internal control measures to regulate the financial behavior of administrative units, to enhance efficiency in the use of financial resources, increase the anti-corruption efforts to enhance the image of the government. Looking at the present situation of China's internal control worryingly, most administrative units chronic lack of internal control mechanisms, or internal control mechanism does not work, external supervision and restraint mechanisms play a role more difficult, resulting in a relatively loose management of administrative units, a very high degree of risk unfavorable situation. Therefore, strengthening internal control mechanisms to improve internal control and management level administrative units imminent. Even so, there are still a part of the internal control measures for the establishment of administrative units is very complete, use is also very skilled, and therefore can be analyzed and summarized to have some practice and experience in internal control of administrative units, so as to achieve the guidance of other internal administrative units building control purposes.Research methods used in this paper are mainly case analysis. Through domestic and important documents, writings and opinions of a lot of reading and reference, to expand research papers on this basis. First, analyzed and summarized the relevant theoretical results of internal control at home and abroad, combined with comparative analysis of the research results to the administrative institutions of internal control at home and abroad; the second is through research, highly refined executive summary of the status quo of internal control institutions, and existing administrative units of internal control problems and give opinions and suggestions. Jilin City A local tax system(hereinafter referred to as A city land tax system) internal control status quo for the specific case, through a comprehensive analysis of specific case studies, summarized in a series of problems which exist in the internal control, with these questions to think, and ultimately develop their areas for improvement in the program proposal. This article focuses on innovation A city land tax system with internal control activities and detailed disclosure of the A city land tax system to the business approval process. Full administrative institutions for the study, and the use of case studies throughout France, both research perspective or research methods and data have some innovation. Through case studies, identify internal control problems still exist in the final views on improving the internal control system, improve internal control in the level of administrative units for other administrative units contribute to the internal construction of the road, to achieve all-round development of China's internal construction, promoting China's internal construction of the new norm.However, although I worked for administrative institutions, because of lack of experience, there are still experiencing the limitations of self-awareness, coupled with our internal institutions regarding administrative control less disclosure, I may not be able to do the administrative institutions of internal control analysis perfect, therefore, this paper analyzes the angle and depth may not be mature, the need to work in practice as summarized in the future, in order to achieve the goal of self-improvement.