Study On Improving Internal Control Of Law Enforcement For National Tax Bureau Of A District

Under the new situation,the administrative law-enforcement work of the tax authorities has become increasingly prominent,and the task has become more arduous,These factors improve the requirement on the standard of tax law-enforcement.In recent years,the internal control of the taxation system has played an irreplaceable role in servicing centers,insisting on tax administration according to law,strengthening internal management and regulating the operation of power.However,we should also observe that the research and construction level of the internal control of the taxation system in our country,especially the internal control of tax law-enforcement is still not high,and that the problems of the risk preventing and controlling for tax law-enforcement,and taxing cleanly according to the law are still outstanding.For now and in the time to come,it is a significant issue to further improve the internal control of the taxation law enforcement,and constantly promote the tax law-enforcement level to adapt the requirement of the new situation.In this paper,combined with the actual situation of tax law-enforcement work,the National Tax Bureau of A District in Hunan province is took as a case to analyze and find specific measures of the internal control for tax law-enforcement work.The structural framework of this article is divided into the following four parts.The first part mainly expounds the research background and significance of the article,and puts forward the research direction and method,and main work of this article according to the domestic and foreign research.The second part,combined with the related theoretical basis of internal control for tax law-enforcement and the actual work,in the light of the relevant norms of 《The system of internal control of the administrative institutions(Trial)》and 《The basic system of internal control of the national taxation system(Trial)》,puts forward a COSO_based theoretical framework for tax law enforcement system,including the factors in unit level and business level,and the construction of informatization.The third part comprehensively analyzes the status of law enforcement work,the main contradictions and their causes during the law enforcement work.In the fourth part,the paper puts forward several methods to improve the internal control of law enforcement of the National Tax Bureau of A District from seven aspects,such as optimizing institutional settings,improving tax administration and law enforcement management mechani sm,strengthening tax administration and law enforcement team construction,improving tax administration and law enforcement oversight accountability mechanism,strengthening the tax administrative law enforcement risk identification,assessment,response and dynamic management,improving performance appraisal system,strengthening the informationization construction of internal control.Based on the theory of internal control and research results on the internal control of administrative institutions and tax institutions enforcement,the article studied the internal control research into the tax law-enforcement of the National Tax Bureau.Based on the research,provided practical solutions to strengthen the internal management of tax law-enforcement work in the National Tax Bureau of A District,improve the key links in the risk management and control ability,which found a direction to enhanced the level of internal control for tax law-enforcement and realize a sustainable development.