| With the continuous acceleration of the institutional reform of China's administrative organs and public institutions,especially the continuous promotion of the provincial and sub-national land tax consolidation of this round of institutional reform,these departments are shouldering more and more important reform missions and construction missions,and are also receiving more and more attention and supervision from all sectors of society.For these administrative organs,building a good public image and giving better play to their functions are inseparable from the construction work of strengthening and optimizing internal control.The ministry of finance(2012)issued the "internal control regulations for administrative institutions(trial)".This document provides a standard and requirement for the construction of internal control mechanism in administrative institutions.The state administration of taxation has earlier carried out the construction of internal control mechanism in the whole system.In this paper,local taxation bureau located in C city of a province in northeast China is selected as the research object to study how to improve the internal control of the bureau in tax collection and management.This paper mainly USES case analysis and literature analysis,and case analysis is mainly used to analyze the status description,existing problems and countermeasures of internal control of tax collection and management of C local taxation bureau.Literature analysis mainly refers to consulting relevant works and periodical literatures,and sorting out existing literature related to tax collection and management and internal control.Taxation is directly related to the vital interests of citizens.People pay more and more attention to tax reform,tax law enforcement and tax service.In the process of tax collection,tax administration and tax inspection,law enforcement risks are easy to occur,which may damage national interests or infringe personal rights.Therefore,exploring how to better organize and implement internal control of the tax system is not only of great research significance,but also of great practical significance.The research results of this paper help to improve the quality of tax collection and management of the bureau.The quality of tax collection and management is related to the country's financial base.We should attach importance to internal control and make internal control run through all aspects of tax collection and management business,build a sound internal control system,monitor the tax collection and management business in the whole process,and give full play to the full effect of the supervision system.Specifically,it includes prior reminding,supervision in the event and accountability afterwards.Only in this way can the quality of tax collection and management be optimized.Pay attention to the supervision,prevention and control,and regard this work as routine behavior,improve the internal control consciousness and professional consciousness of tax personnel,and implement and improve the internal supervision.Improve the quality of tax collection and management,and affect taxpayers,and improve the compliance of relevant personnel.At the same time,the research results of this paper can help the bureau to guard against the risk of tax collection and management.The risk of tax collection and management is everywhere.Continuously optimize construction of internal control system,the tax authorities within various business system,standardize modifications,deepen increase supervision of tax authorities to internal staff,increase the risk of a power control,construction of efficient,scientific internal control system of tax collection and administration,clear tax matters decision,improve the internal mechanism to prevent the risk of tax collection and administration function,standardized,scientific tax collection and administration.To study and improve the internal control system of C local taxation bureau also has important reference significance for similar tax units.Whether tax departments can carry out tax collection and management efficiently and scientifically depends largely on the quality of tax personnel.Establishing a perfect internal control system is the key to improving the quality of talents.At present,streamlining administration and delegating power are prevailing in China.However,this to some extent increases the probability that tax collectors,especially those with the power to collect taxes centrally,will be involved in illegal cases of tax collection and administration.Based on this,it is very necessary to build internal control system,guide tax personnel to standardize law enforcement,strengthen supervision law,and build scientific management means.Based on the internal control construction system of continuous perfection,tax personnel can fully realize whether their behavior is illegal or not,and whether there is a circumstance that triggers the law,so as to subtly urge the staff to standardize their behaviors and create a perfect internal environment for collection and management.We should guide tax collection and management personnel to actively learn,consolidate their collection and management skills,cultivate their pragmatic spirit,improve their awareness of integrity and diligence,and build a tax team with strong comprehensive quality,high efficiency and law enforcement.Similar tax units can learn from this paper to strengthen the construction of internal control and improve tax service.Tax service quality high and low will have certain influence on whether taxpayers shall pay taxes according to law,establishing internal control system helps to standardized the behavior of tax personnel,supervise the tax officials improvement initiative service,efforts to form a good style of work,natural organic combination of efficient service,administration according to law,build the good soft environment tax,serves the masses of tax personnel.To build a harmonious and effective tax collection and management environment,to perfect the tax service,and to protect social development. |
PDF Full Text Request