| In recent years,with the rapid development of China’s market economy and the deepening of social undertaking reform,government functions have also been shown an expanding trend.Due to the change in the environment,taxation tasks are becoming more and more arduous,and the importance of responsibilities of law enforcement are growing.Therefore,firstly,the questions about how to adapt to the trend of reform and innovation,to improve the quality of taxation,to avoid the risk of taxable enforcement.And secondly,using the scientific management methods to improve productivity and service level of tax collectors,to avoid misconduct and duty crimes,to protect tax collectors legally.These two aspects have already been highly focusing on by tax authority.What is more,strengthening and improving the internal control system of taxation department and standardizing the tax enforcement process are of great significance for the tax authority to improve the tax management level and better serve taxpayers.This paper takes the tax bureau of Qinzhou district of Tianshui city as the research object,analysing the status quo of internal control from the perspectives of taxation service,taxation management,preferential policy approval,and large enterprise risk management by using risk management theory and part of the government process reengineering theory.Through the questionnaire and interview method,the first-hand information of the internal control of the law enforcement level of the Taxation Bureau of Qinzhou District was obtained,and the outstanding problems of the internal control degree were studied,and the cause mechanism of the internal control risk was analysed,and then to optimise the efficient path and suggestions.The research results can provide a theoretical basis for improving the internal control system of the Taxation Bureau of Qinzhou District,and can also provide reference for the grassroots units of the same type of taxation department. |
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