Research On Internal Control Of Tax Inspection And Law Enforcement Risk Of S City Taxation Bureau

Tax audit in the “collection,management,evaluation,and investigation” of my country’s tax collection and management system is the last one.Tax audit undertakes the important task of ensuring tax order,maintaining the rigidity of tax laws,and promoting tax compliance.It is also an important weapon to crack down on tax-related illegal activities.In recent years,the risk of tax audit law enforcement has remained high.In 2017,the State Administration of Taxation issued an internal control system and guidelines for tax audit risks to effectively prevent and control tax audit risks and give full play to the function of tax audit.In 2018,as the country’s local tax authorities was merged,the inspection agency was reformed,and the inspection and law enforcement changed also.The internal control of each tax bureau’s audit agency reflects the effect of the audit and enforcement risk control.This paper takes the audit institution of the S city tax bureau as the research object,and conducts research on the internal control of tax audit law enforcement risks,so as to effectively prevent tax audit law enforcement risks.Firstly,it expounds the current situation of the internal control of tax inspection and law enforcement risk,and then designs a questionnaire based on the theory of internal control and risk management.problems in systems,control methods and technologies,countermeasures and processes,informatization construction,and supervision and assessment.Further combined with the interview,in-depth analysis of the causes of the problem.Finally,according to the analysis results,an optimization plan is designed for the internal control of the audit and law enforcement risk of the S city tax bureau,which mainly includes: optimizing the internal control responsibilities,establishing a dynamic risk assessment mechanism,strengthening the control technology and method support,and strengthening the integration of risk control measures and processes.,strengthen the construction of information standardization and communication mechanism and optimize the supervision and feedback mechanism,a total of six aspects.And put forward safeguard measures from the aspects of organization personnel,system,technology equipment,law enforcement environment and so on.It has strong pertinence and practicability for the internal control of the S city tax bureau’s audit and law enforcement risk,and has certain reference significance for the theoretical exploration of the tax audit risk internal control and the management practice of similar situations.