Research On Internal Control Of Tax Enforcement Risk Of Grassroots Tax Authorities

With the acceleration of the process of tax administration according to law in China,the environment of tax law enforcement has changed dramatically.Tax authorities and law enforcement personnel are facing great and small risks of tax law enforcement.How to prevent and control the risk of tax law enforcement,construct reasonable and efficient internal control of tax law enforcement risk,further optimize the environment of tax law enforcement,and improve the level of tax law enforcement is an urgent problem for grass-roots tax authorities.At the same time,at the forefront of tax law enforcement is the grass-roots tax authorities,because it directly participates in the redistribution of national income,so it is now the focus of social attention.In recent years,the grass-roots tax authorities have not yet strictly implemented the law enforcement procedures,many irregular tax law enforcement actions have not been effectively stopped or corrected in time,and many tax officials lack the awareness of tax law enforcement risks.These problems fully show that the supervision and management mechanism of tax law enforcement in China is not perfect,and some important aspects of tax law enforcement still exist such problems as lax management and inadequate supervision.This paper mainly uses case study method to analyze the implementation of internal control of tax law enforcement risk in W Tax Bureau.At the unit level,the construction of internal control of tax law enforcement risk in W Tax Bureau is relatively perfect,but there are still problems such as insufficient scientific coordination of system formulation and optimization of control environment.In terms of business activities,the main problems existing in the internal control of tax law enforcement risk of W Tax Bureau are as follows: inappropriate management of invoices and tickets in tax administration,lack of standardization in tax assessment process,inadequate control procedures in tax collection registration business,lack of rigorousness in tax declaration and collection process,non-standardization in tax inspection process and arbitrariness in administrative penalty discretion.Larger;the accountability mechanism of law enforcement supervision links is mere formality,there are loopholes in the supervision process;and the implementation of performance management is not in place and information construction is difficult to meet the needsof the current tax business.Through research and analysis,we can conclude that the internal control of tax law enforcement risk of W Tax Bureau can be improved from the following aspects:at the unit level,we can explore the establishment of a dynamic management mechanism of system "reform and abolition",while paying attention to the construction of control environment.At the operational level: tax management links to effectively manage invoices and tickets,enrich tax assessment programs;tax collection links to optimize the registration management process,strengthen the management of tax declaration and collection;tax inspection links to standardize tax inspection procedures,clear tax administrative discretion exercise qualifications;law enforcement supervision links to implement law enforcement supervision accountability mechanism,establish a full range of the whole process of execution.Legal supervision;performance management links should integrate law enforcement qualification and performance evaluation hierarchy mechanism from multiple perspectives,enrich the application of tax personnel performance evaluation results;information construction links should establish information sharing and mutual assistance platform,speed up the information process of tax law enforcement.Through the above measures,we can reduce the risk of tax law enforcement,prevent corruption and fraud of tax law enforcement personnel,improve the degree of compliance of taxpayers,and then improve the quality of tax revenue and tax management level in China.