Enforcement Risk Of Lanzhou Chengguan District Taxation Bureau Based COSO Framework Management System Optimization Research

In order to advance law-based governance,as a law enforcement unit in the functional departments of the government,the tax authorities have put forward high standards and strict requirements for the standardization of tax law enforcement behavior,and the importance of tax law enforcement risk management has been further highlighted.The concept of internal control is undoubtedly a powerful hand for the tax system to strengthen its own work style construction and effectively avoid law enforcement risks.Especially in the situation of deepening the reform of "decentralization,management and service" and the tax department further deepening the reform of the collection and management system,establish a tax law enforcement risk management system with the framework of internal control COSO,accurately reveal various hidden risks,standardize tax law enforcement behavior,and reduce tax law enforcement risks,so as to play the tax function better.Taking the Chengguan District Taxation Bureau of Lanzhou City as an example,according to the daily work,this paper discusses the optimization of the law enforcement risk management system of the grass-roots tax department under the 5elements of the COSO framework based on internal control.This paper first sorts out the concepts and theoretical foundations used in the articles such as the concept of tax law enforcement risk,internal control theory,and information asymmetry theory,and builds a theoretical framework for the following.Secondly,several types of law enforcement risks commonly used by the Chengguan District Taxation Bureau are showed,and the recent condition of risk management is described in the order of before,during,after and throughout the process,through the issuance of questionnaires and in-depth interviews,the five elements of internal control COSO are used as the analysis framework to point out the current problems in risk management of control environment,risk appraisal,ativity control,information and communication,and monitoring,and then through the extraction and summary of the interview content and the combination of information asymmetry theory,the reasons for the existence of the problem are pointed out in turn,and finally the optimization suggestions are put forward from five aspects: establish a scientific human resources optimization system,enhance tax risk management,strengthen the whole process of internal control,make information communication more smooth,and improve the system of supervision and assessment.Through the above measures,it is aimed at improving the law enforcement risk management system of the Chengguan District Taxation Bureau,and at the same time providing reference and experience for the risk management of other tax authorities at the same level.