Research On The Internal Control Of Tax Enforcement Risks Of Lianyungang Municipal Tax Bureau

In recent years,the reform of China’s taxation system has been deepening,and in March 2021,the General Office of the CPC Central Committee and the General Office of the State Council jointly issued the Opinions on Further Deepening the Reform of Tax Collection and Administration,which has a significant impact on the taxation system,in which it is proposed to continuously improve the system and mechanism of taxation enforcement and strengthen the internal control and supervision of taxation enforcement,which reflects the importance of internal control of law enforcement in taxation work.The paper combines interviews with the actual work of the Lianyungang Municipal Taxation Bureau and concludes that the Lianyungang Municipal Taxation Bureau has made certain achievements in the internal control of tax enforcement risks,sorted out tax enforcement risk points and strengthened internal control supervision,but there are still many shortcomings.There are problems such as the lack of professional quality and ability of taxation cadres in internal control,insufficient risk assessment ability,unscientific basis of internal control system,weak level of internal control information construction and hindered internal supervision operation.Therefore,the thesis explores how to improve the internal control mechanism of tax law enforcement risks in the taxation system based on the study of the current situation of the internal control work of the Lianyungang Municipal Taxation Bureau,and proposes countermeasures to enhance the professional capacity of taxation cadres in internal control,strengthen the risk assessment mechanism,improve the control system and assessment mechanism,open up communication channels to strengthen the construction of information technology,and strengthen the internal control and accountability,in order to provide a certain amount of information for the study of internal control of tax law enforcement risks.It is expected to provide some reference value for the research on internal control of tax enforcement risks,and be helpful to the Lianyungang Taxation Bureau and other regional taxation departments in enhancing the ability to prevent and control tax enforcement risks,optimizing tax enforcement business processes and promoting the reform of tax collection and management system.