A Research On Internal Control Mechanism Of Tax Authorities Based On COSO Theoretical Framwork

The reform of economic system in China has entered deep water area at present.Tax authorities,as the important economic law enforcement departments in one country bear the vital functions in organizing fiscal revenue,regulating the economy and regulating income distribution.Among them,the tightness of the restriction of administrative power and the quality of supervision will directly affect the long-term development of the tax industry.Therefore,compared with the general administrative institutions,it is of far-reaching practical significance to highlight the research on the construction of internal control mechanism in domestic tax authorities.This subject follows the basic ideas of solving problems,analyzing problems and resolving problems.Taking Lishui Tax Bureau,where the author works,as the object,the research aims at the detailed exploration of the internal control mechanism of Lishui Tax department through interview method,case analysis and other ways.The first step is to collect the information,on the basis of collating and analyzing the relevant research literature at home and abroad,combing and expounding the related concepts of internal control mechanism,including the inner-controlled mechanism,the control mechanism of the tax authorities,etc.,based on the theoretical knowledge,especially the COSO internal control theory,In this paper,the theoretical description of the theory describes the close relationship in the process of creating the actual control mechanism.The second step is to explore the root causes of this obstacle factors,based on the theory of COSO internal controls,taking the internal control mechanism construction of Lishui Tax Bureau as a case study,through the interviews of the relevant responsible persons in the Bureau and Internal control staff to find out the obstacles to the effectiveness of internal controls;The last step is to highlight the control environment,risk assessment,control activities,information and communication,supervision and other inquiry positions,which can strengthen the restriction of administrative power and risk prevention and control,and ensure the healthy development of tax cause.Therefore,compared with the general administrative institutions,it is of more important practical significance to carry out the research on the construction of internal control mechanism of tax authorities in China.