Research On Internal Control Of Law Enforcement Risk Of W District Tax Bureau In W City

The rapid development of economy and technology has not only changed the current lifestyle and environment,but also profoundly changed the tax environment,and the progress of science and technology has changed the traditional way of tax law enforcement,and at the same time brought more severe challenges to the tax authorities.In the current tax collection and management environment,the concealment and complexity of tax violations have increased,and the explosive growth of tax data has put forward higher requirements for tax law enforcement risk prevention.Tax authorities must carry out profound changes from the inside out,always grasp the dynamic development and changes of the tax situation,and build a scientific internal control system for tax law enforcement risks,so as to standardize the development of tax power.At the same time,there are more and more cases of tax-related violations in the external economic field,especially the frequent cases of violent false invoicing,fraudulent tax refunds,etc.,and internal tax cadres who embezzle and withhold taxes or are suspected of other cases of violations of law and discipline are investigated by the judicial authorities.The "Opinions on Further Deepening the Reform of Tax Collection and Management" proposes to continuously improve the tax law enforcement system and mechanism,strengthen the internal control and supervision of tax law enforcement,and effectively reduce the risk of tax law enforcement.Internal control of tax law enforcement risk is a persistent work,which requires tax authorities to take measures into account the actual local situation and local conditions,pay close attention to high-risk matters of tax law enforcement and the risk points of repeated investigations by various audit inspectors,continuously enrich and improve the prevention and control measures of internal control,and gradually form an internal control system for tax law enforcement risks of grassroots tax authorities that is dynamically updated and promoted and replicated.Judging from the construction results of the W District Taxation Bureau,there are still problems such as deficiencies in system construction,insufficient play of the role of internal control subjects,inadequate risk identification,relatively weak control in advance and during the event,and insufficient supervision and evaluation.By using public management theory,power check and balance theory and COSO internal control theory,this paper summarizes and analyzes the current situation of internal control to prevent tax law enforcement risks of the W District Tax Bureau,objectively evaluates the problems found in the operation of internal control,digs deep into the root causes of related problems,and optimizes internal control from five aspects: optimizing the internal control system system,stimulating the initiative of internal control subjects,improving the accuracy of tax law enforcement risk identification,building the whole process of internal control chain,and strengthening the internal control evaluation and supervision mechanism,further standardize the operation of power,form an institutional arrangement that power must be responsible,have power must be responsible,and abuse of power must be held accountable,improve the quality and efficiency of internal management,promote the legal and compliant operation of tax law enforcement power,and effectively prevent the risk of tax law enforcement by grassroots tax authorities.