Research On Internal Control Mechanism Of Collection And Management Of Jiangsu Suzhou Local Taxation Bureau

The Fourth Plenary Session of the 18 th CPC Central Committee proposed to strengthen restraints on the internal power of government and enhance control of internal process for preventing abuse of power.The report of the 19 th CPC Congress re-emphasized that power should be contained within a cage of regulation.As an important governmental economic management and administrative law enforcement department,tax authorities facing the taxpayers directly with multiple dots and lines and massive aspects are vulnerable to risk of enforcement and corruption in the process of tax collection,administration and examination.Currently,the role and administrative means and working method of local taxation bureaus have undergone major changes under the circumstances that the central government has started to deepen the reform on national and local tax administrative system,pilot on replacing business tax with value-added tax(VAT)has been extended to all sectors,and the promotion of the phase III golden tax System.By improving internal control mechanism of collection and management,it is of great practical significance for local tax bureaus to raise awareness of internal control,improve internal control,promote the standardization of law enforcement and achieve the harmonious relationship between tax authorities and taxpayers.A scientific and comprehensive internal control system of Collection and Management can realize the function of pre-alarm and whole process controlling by self-examination,self-control and self-correction to prevent risk of law enforcement and optimize the operation of power.Based on the research of internal control theory,this paper summarizes the efficacy on the internal control mechanism of Collection and Management of tax administration and analyzes the reasons for problems existed by investigating the internal control mechanism of Collection and Management of Jiangsu Suzhou Local Taxation Bureau by means of questionnaire surveys and on-site visits and other means in different business units,and analyzes the causes of the problems.On this basis,it proposes the improvement programs for internal control mechanism on tax administration of Suzhou local taxation bureau.The improvements commence with the idea of establishing internal control,use techniques and systems,strengthen four defensing lines including system,process,information and supervision,and focus on the combination of the work among structural reform on tax administration,the accountability of enforcement,performance management and etc.To construct internal control mechanism on tax administration matched with more scientific and reasonable and modern tax governance system and governance capability,the detailed actions include optimizing internal control,enhancing risk evaluation,strengthening internal control system,fully utilizing information techniques and perfecting performance appraisals,and propose protective measures such as perfecting tax system,emphasizing technical innovations,intensifying team building and reinforcing tax shared governance.