The Study On Internal Audit Of SY Municipal State Tax Bureau

In recent years, with the development of economic situation and social environment change rapidly, the responsibility of Tax bureau is more important. To consummate the operating mechanism of Tax bureau is the basic,issue of performing tax assignment in new era. It's essential to develop the internal audit of Tax bureau. Especially the report of 18th CPC National Congress also emphasize: We have to set up a sound system of checks and supervision over the exercise of power to ensure that Tax bureau organs exercise their powers in accordance with statutory jurisdiction and procedures.Tax bureau should response the call of the Party and state, and try more methods to develop the internal audit. The misusing of power to achieve tax dues sometimes appeared in the past days, such behavior caused heavy losses of taxpayer. Meanwhile, the misusing of power and abusing power for personal gain also appear in Tax bureau, this phenomenon will influence the environment of the Tax bureau. So, strengthen the internal audit can solve the above problem. Since the internal audit department has been set up for a short time,there are still many difficulties in audit practice. It's important to perfect the mechanism, train talents to improve audit quality.Focused on internal audit of tax bureau, this paper, adopting the method on combining normative research and case analysis from the perspective of theory and practice, states the content, function and type of the internal audit of tax bureau and also raises questions and analyzes reasons with reality and proposes solutions of improving internal audit of tax bureau. This full text is divided into four parts. The 1st part is the instruction which introduces the research background and significance, literature review,research idea and method as well as the basic framework of this paper. The 2nd part introduces audit outline of internal audit of tax bureau including basic theory, internal audit content, method and procedure. The 3th part raises questions on internal audit of tax bureau and analyzes reasons in SY Municipal State Taxation Bureau. The last part proposes solutions of improving internal audit of tax bureau due to the questions and reasons.