A县地税局内部控制研究

发布时间：2018-05-04 21:35

本文选题：税收 + 内部控制　；参考：《重庆理工大学》2017年硕士论文

【摘要】：随着我国经济社会的高速发展,各种新的经济形态的不断涌现,税收管理工作面临了所未有的挑战。主要表现在,各类行政诉讼、行政复议案件不断增多。同时,审计也暴露出税收机关在税收执法权力运行、内部管理中的诸多瓶颈。依法治国方针的逐步深入,使得我国税收法制环境日臻成熟,“以税收管理为核心,以权力监督为导向”的税收工作理念已深入人心。随着社会的发展,越来越多的学者认识到建立完善的税务机关内部控制制度,是规范税收执法权和行政管理权的关键,是有效规避目前税务机关诸多问题的必要手段。《中华人民共和国税收征收管理法》第十条明确规定:“各级税务机关应当建立、健全内部制约和监督管理制度”,国家税务总局也明确提出要加强税收执法内部控制机制建设的要求。那么,如何做好税务机关内部控制,正确行使税收执法权和行政管理权,则是我国税收工作当前所要解决的关键问题,也是加强税收管理避免税收执法防线的重要一环。本文以A县地税局为样本,以该地税局的内部控制的具体实践为研究对象,共包括五个部分,第一部分:绪论,主要介绍本文的研究背景及研究意义,并在对比分析中外税务管理内部控制的前提下,阐述本文的研究视角、技术方法、研究框架以及创新之处等。第二部分:理论基础,这里主要涉及内部控制基本理论及基层税务机关内部控制的目标和内容等,是A县地税局内部控制实践的理论基础。第三部分:以内部控制的理论为基础,采用调查问卷等形式,系统研究了A县地税局内部控制存在的问题;第四部分:结合税务机关内部控制建设的实际情况,分析A县地税局内控机制建设存在问题的原因。第五部分,在前文分析的基础上,结合笔者工作实践,提出A县地税部门执法内控机制建设的对策建议。
[Abstract]:With the rapid development of our country's economy and society and the emergence of various new economic forms, tax administration is faced with unprecedented challenges. The main performance is, all kinds of administrative litigation, administrative review cases continue to increase. At the same time, audit also exposed many bottlenecks in tax enforcement power and internal management. With the gradual deepening of the principle of governing the country according to law, the legal environment of taxation in our country is maturing day by day. The idea of "taking tax management as the core and taking the supervision of power as the guide" has been deeply rooted in the hearts of the people. With the development of society, more and more scholars realize that establishing perfect internal control system of tax authorities is the key to standardize the power of tax enforcement and administration. Article 10 of the Law on tax Collection and Administration of the people's Republic of China clearly states that "tax authorities at all levels shall establish and improve internal restraint and supervision and management systems." The State Administration of Taxation has also made it clear that it is necessary to strengthen the construction of internal control mechanisms for tax enforcement. Therefore, how to do well the internal control of tax authorities and how to correctly exercise the power of tax enforcement and administration are the key problems to be solved in our tax work at present, and also an important part of strengthening tax administration to avoid the tax enforcement line of defense. This article takes the A county local tax bureau as the sample, takes the concrete practice of the local tax bureau as the research object, altogether includes five parts, the first part: the introduction, mainly introduces the research background and the research significance of this paper, On the premise of comparative analysis of internal control of Chinese and foreign tax administration, this paper expounds the research perspective, technical methods, research framework and innovation. The second part is the theoretical basis, which mainly involves the basic theory of internal control and the objectives and contents of the internal control of the grass-roots tax authorities, which is the theoretical basis of the practice of the internal control of the A County Local tax Bureau. The third part: based on the theory of internal control, using questionnaires and other forms, the paper systematically studies the problems existing in the internal control of the Bureau of Local Taxation of A County; part IV: combining the actual situation of the construction of internal control of tax authorities, This paper analyzes the reasons for the problems existing in the construction of internal control mechanism of A County Local Taxation Bureau. The fifth part, on the basis of the previous analysis, combined with the author's work practice, puts forward the countermeasures and suggestions on the construction of the law enforcement internal control mechanism of the local tax department in A county.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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