Construction And Application Of Internal Control Evaluation Index System For Taxation Department Based On"Two Rights"Operation

At present,China is in the critical period of national taxation and land tax integration.From taxation legislation to collection and management reform,eliminating the drawbacks of the taxation system,continuously improving the efficiency of the taxation department,and establishing a sound internal control evaluation system is the taxation department’s adaptation to economic and social development.The inevitable trend.Therefore,this article takes "the internal control norms of administrative institutions(trial)" and "the basic system of internal control of the national tax system" as a reference,focusing on the internal control evaluation under risk guidance.The main research ideas are as follows:The first part: Introduction.This paper expounds the research background and significance of the thesis,and summarizes a large number of domestic and foreign literatures.On this basis,the research content,research ideas and research methods are proposed.The second part: related concepts and theoretical basis.This part mainly defines the related concepts in the thesis,including internal control and its evaluation,the internal control of the administrative institution and its evaluation and the “ two powers”of the taxation department.At the same time,it defines the internal control evaluation under the risk orientation and summarizes the relevant theoretical basis.The third part: The case of introducing the internal control of the Taxation Bureau of Area A of XN City.First,introduce the overall situation;secondly,according to the requirements of the "Regulations on Internal Control of Administrative Institutions(Trial)",introduce the specific situation of internal control,including risk assessment,internal control evaluation and supervision,etc.Finally,find it The internal control evaluation system is not perfect,and the internal control evaluation index has no system.The fourth part: Based on the major problems of internal control evaluation found above,the internal control evaluation index system of XN City A District Taxation Bureau based on“two rights”operation is constructed.First,clear the goals and principles,and choose the risk-oriented internal control evaluation model.Secondly,through the rotation and internal documents in the internship process,the post determines the 17 major risk points of the internal control of the tax bureau.Finally,the Ministry of Finance Based on the “ Standards for Basic Evaluation Indicators of Internal Control of Administrative Institutions”,the risk control points that meet the specific conditions of the Taxation Bureau of Area A of XN City are selected and integrated to construct specific evaluation indicators.The fifth part: the application of the internal control evaluation index system of the XN City A District Taxation Bureau constructed above.First,determine the weight of each index,issue expert questionnaires to all levels of the unit and provincial bureau professionals,enter the Maxi AHP software,conduct consistency check and correction,and draw the expert group decision conclusion value.Secondly,the evaluation results are calculated,and the questionnaires are distributed to the members of the internal control expert group,and they are entered into the comprehensive fuzzy evaluation software.The single factor analysis is performed and the membership degree is automatically generated,and the internal control evaluation results of the tax bureau of Area A of XN City are obtained.Finally,it is concluded that the internal control evaluation score of the Taxation Bureau of Area A of XN City is 85.0758 points,and the result is “well”,saying that the internal control operation effect is basically satisfactory,but its personnel recruitment and deployment,performance management,declaration collection,and certificate management score.It is lower than other indicators.The sixth part: draw conclusions and propose improvement measures.