Research On Optimization Of Internal Control Of Tax Law Enforcement In B City Tax Bureau

The taxation department is an important functional department of the state.Due to the large number of taxpayers,many management chains,and many law enforcement links,it has been facing greater pressure on tax law enforcement risk control.In recent years,from handling negative tax-related public opinion to handling various letters and visits,from coordinating procuratorial organs to cooperating with auditing and supervision,risks are unavoidable.The work of tax law enforcement is extensive and has a large workload.It connects governments at all levels and many taxpayers at the same time,which is directly related to taxpayers’ trust in the work of taxation departments and confidence in tax collection according to law.To this end,on the one hand,tax departments and tax officials should adapt to work in a supervised environment;At the beginning of the "14th Five-Year Plan",the CPC Central Committee and the State Council put forward higher requirements for the internal control of tax law enforcement by tax authorities,and clearly proposed to strengthen the internal control and supervision of tax law enforcement.A full-chain,information-based closed-loop internal control system for tax law enforcement involving employees,embedding internal control means into the information system,and making full use of information means to achieve full-process supervision and control of tax law enforcement,effectively reducing tax law enforcement risks.The construction of internal control of tax law enforcement is a long-term work.To achieve precise law enforcement,fine service,precise supervision,and sincere co-governance,it is necessary to adapt measures to local conditions,combine actual conditions,and closely focus on tax law enforcement high-risk matters and repeated investigations and repeated offenses.Risk points,draw inferences from one case to another,establish rules and systems,continuously improve and optimize the corresponding internal control measures,and form a dynamic,replicable,and generalizable internal control system for tax law enforcement.This article aims to analyze the tax law enforcement cases in City B from 2018 to2021 under the above background,taking the Taxation Bureau of City B,Shandong Province as an example,and combining the tax law enforcement risk points and prevention and control measures sorted out in recent years,to deeply search for the tax law enforcement in City B.Regarding the problems existing in the internal control of law enforcement,aiming at reducing the tax law enforcement risk by optimizing the internal control measures as the research goal,combined with theoretical research,field investigation,work experience,etc.,targeted optimization suggestions are put forward.There are six chapters in this paper: the first chapter analyzes the research status at home and abroad to clarify the research significance,background,ideas and framework;the second chapter analyzes the concepts and theories involved;The current situation of internal control of the taxation bureau of city B;the fourth chapter,based on the five elements of COSO,combined with the results of on-site interviews and questionnaires,summarizes the problems existing in the taxation bureau of city B in the internal control of tax law enforcement,and analyzes the reasons for the problems;chapter five Targeted optimization measures are put forward;the sixth chapter summarizes the conclusions of the study,and looks forward to the continuous optimization of the internal control of tax law enforcement.Based on research methods such as questionnaires,on-the-spot investigations,and interviews,this paper conducts an in-depth analysis of the problems found and proposes optimization measures,which will provide guidance for the B city tax bureau and other grass-roots tax authorities to regulate tax law enforcement behavior and optimize the internal control of tax law enforcement.Reference advice.