Research On The Internal Control Of The Zhangzhou Tax Bureau

At present,the "supply side" reform and the " letting off service " reform are in progress,The market puts forward higher requirements for the vitality of government departments,Internal control as an internal management method to meet the development needs of the times,The construction of internal control management in tax authorities is conducive to reducing administrative and law enforcement risks,and is of great significance to promoting the formation of an efficient and honest tax authorities.COSO theory of internal control,as a relatively mature theory,is not only used in the management of enterprises,but also used as a reference and experience of the management of government sector.The tax authorities are the components of the government sector,In the early days,the State Administration of Taxation started the construction of internal control from the perspective of building a clean and honest government,and achieved certain results.Subsequently,the internal control construction of the whole system and various sectors were gradually opened up,and the internal control concept of "system + platform" was put forward,and the guidance mechanism of the internal control construction of "four in one" was established.However,the theoretical framework put forward by the General Administration is more a blueprint guide,so in the process of practice in various places,inevitably there are various problems due to different local conditions.Starting from the internal control construction of Zhangzhou Tax Bureau,From the five elements of COSO internal control,the status quo of internal control construction of Zhangzhou Tax Bureau is analyzed in detail.In discussing the problems and reasons of internal control construction of Zhangzhou Tax Bureau,combining with typical cases and related materials,this paper summarizes five problems existing in the process of internal control construction of Zhangzhou Tax Bureau.They are the weak foundation of internal control,the imperfect construction of internal control mechanism,the inadequate implementation of internal control and the failure of internal control supervision.Then the causes of the problems are further analyzed.Finally,it puts forward some suggestions to improve the internal control countermeasures of Zhangzhou Tax Bureau.