Discussion On The Issue Of Internal Audit In XY Local Taxation Bureau

Since The Eighteenth National Congress,audit supervision in promoting and deepening the reform of economic system,promoting economic and social science development,safeguard national economic security,protecting the interests of the people,promote democracy and the rule of law construction and anti-corruption struggle played a very important role.During the 12 th Five-Year Plan,the government auditing department audit the 700 thousands units in the whole country,to increase national savings and loss of more than 1.7 trillions of yuan,to more than 22 thousands major discipline and law cues.Behind the Government Audit achieving quite a lot,it also from the side reflects many problems in our administrative institutions of the internal audit work.With the constant improvement of process of the socialist market economic system,the tax authorities in organizing the regulation economy,regulating the income distribution of income,the role of the increasingly prominent,increasingly onerous task.The particularity of the importance of tax and tax professional activities,and determine the tax system of each post,each link is in the forefront of power,money and personal test,in some industries,the power variation and the law enforcement at greater risk of corruption,careless slightly problems may appear.In recent five years,the tax system illegal events still happen,the public announcement of illegal disciplinary problems have three audit,reported by party case is not a few,thought-provoking,strengthen calls the rising of the internal audit activity.Tax authorities and the unsmoothness of the internal audit system,status is not high,the strength is not strong,backward methods,lack of follow-up tracking of the inherent problems still exist,restricts the audit potency.Therefore,under the new situation,how to make full play to the role of internal audit effectively,enhance the level of internal audit and accurately grasp the status quo,improve the internal control,promote the function to carry out,risk prevention in advance,source control corruption,tax system of leading cadres at all levels have been thinking of important topic.this paper studies the public products,public choice,and the public theory of checks and balances,with the XY tax bureau as the research object,first uses the literature research,through collecting data and organizing analysis,the theoretical basis of the tax authority of internal audit,mainly includes three aspects: one is the main content of the tax authority of internal audit;The main task of the second,the taxauthority of internal audit;Three is the main theoretical basis for the tax authority of internal audit,lay a solid theoretical foundation for research.Second practice analysis,through the present situation of internal audit research XY tax bureau to carry out,from the personnel,the workflow,effectiveness and efficiency to the XY deep insight into many ways,such as local taxation bureau of internal audit work problems and deficiencies,to solve these problems for further research,analysis and interpretation,to find out the reason;Finally draw lessons from the Beijing local taxation bureau of the internal audit work experience,it combined with the status quo of internal audit XY tax bureau,so as to construct suitable for XY taxation theory and method of the internal audit work,and put forward the following five Suggestions for improvement: one is to renew the idea,improve the institutions,reasonable staff;The second is to strengthen information construction,relying on information tube tax,improve the technological content of the audit;Three is to improve the system of internal audit,internal audit work legalization,institutionalization and standardization;Four is to optimize internal audit personnel,improve the quality of the internal audit team;Five is to extend the audit process,pay attention to the follow-up audit.In the circumstances of deepening the reform of the fiscal and taxation systems,comprehensive research of this paper to promote the tax authority to form more effective internal control system,and improve the tax authority of the internal audit work quality,and the result is of certain theoretical and practical significance;To prevent and punish corruption,create fresh air wind is clean authority has certain positive role.