A County Tax Bureau Internal Control Research

With the rapid development of China's economic and social,our country social,economic and cultural construction has made great progress.Still in a market economy in our country at present,however,turned the key period,market development is not sound,all kinds of new economic form,tax law enforcement are influenced by various factors,contains a larger tax law enforcement risk,affect the social image of tax authorities and law enforcement authority,also damage the legitimate rights and interests of taxpayers.At present,the tax authorities in the process of power operation,outstanding performance in all kinds of administrative reconsideration and litigation,internal audit has also exposed at the problems existing in the internal management,the tax authority of the tax law enforcement risk,management risk and integrity,increasing risk.Along with the strategy of governing the country according to law in our country,tax legal system environment is increasingly perfect,the tax management as the core,power supervision oriented "become the important content of China's tax revenue work.The tax administration law of the People's Republic of China article 10 specific provision: "the tax authorities at various levels shall establish and improve the internal restriction and supervision and management system",the state administration of taxation is put forward to strengthen the internal control mechanism of the construction of the tax law enforcement requirements.So,how to do the tax authority is the internal control,the correct exercise of tax law enforcement and administrative management,will be in front of our tax work currently an urgent task,also is the effective measure to guard against and evade tax law enforcement risk.This article is divided into five parts,the first part: the introduction part,this part is mainly to domestic and foreign relevant literature on tax risk and internal control on the basis of combing,put forward in this paper,research methods,research framework and innovation points,etc.The second part: the theory part,this part mainly involves the basic theory of internal control and the basic theory of tax law enforcement risk,summarizes the forms of tax risk,etc.The third part: the tax authority of the internal control research process were summarized,on the basis of summarizing the tax authority in the internal control's achievements and the existing problems;The fourth part: on the basis of the five elements of internal control,and the specific studies internal control the basic situation of A county tax bureau,internal control mechanism construction existencequestion reason analysis.The fifth part,to promote A county land tax department law enforcement countermeasures for the construction of internal control mechanism.