Study On Financial Internal Control Of Tongliao Tax Bureau System

In 2016,the CPC leading group of the state administration of taxation put forward the in-depth promotion of internal control construction as one of the important measures to implement the special inspection and rectification of the central committee.The internal financial control mechanism of the current tax system is a new way for the state administration of taxation to explore the multiple supervision and management pattern.We will establish a four-tiered system of systems,including basic systems,special systems,operating procedures and management systems.Based on a lot of reading literature and the tax system of financial internal control work,on the basis of relevant documents,selection of tongliao city tax official financial management as the research target,financial internal control work in tongliao city tax bureau to carry out the situation as the research object,adopt the method of combining theoretical research and applied research,the use of public management,accounting,public finance related theory,the study of the following aspects:1.Select the internal financial control situation of tax system of various provinces and cities in China for research,and discuss the achievements and experience of internal financial control of tax system of various provinces and cities in China.By summarizing the achievements and lessons learned in the financial internal control of tax systems in various provinces and cities,this paper discusses how to improve the construction of financial internal control and expand the scope and capacity of the financial internal control system of tax systems.2.Select the two in England and the United States relative sound internal control mechanism,analysis of the tax department hybrid system model of financial internal control work with the UK tax department arms-length regulation mode of financial internal control work,successful practices and the advanced experience,summarizes its advanced financial internal control system of tongliao city revenue provide better reference and reference.3.Analyze the current financial internal control situation of tongliao tax bureau.Combined with the specific situation of tongliao tax bureau,the paper summarized the problems in actual operation,studied and analyzed the problems found,traced the root causes of the problems,found solutions to the problems,and put forward Suggestions for the financial internal control of tongliao tax bureau.By carrying out financial internal control,enhance the risk awareness of the staff,so that they realize that "power and risk exist at the same time","random action,inaction,or even slow action is a kind of risk";Improve the risk identification ability of staff,make them understand which work links have risks,and effectively avoid risks while doing a good job;Strengthen the staffs awareness of "law enforcement in accordance with procedures,handle affairs in accordance with the system,and pay in accordance with the regulations".In the past,the emphasis on post-discovery and the neglect of pre-prevention were changed to realize the management mode of risk control at all levels,active risk finding,timely risk monitoring and whole-process risk control,which improved the risk prevention and control effect.