SY市国税局内部审计问题研究
发布时间：2018-11-05 20:40
【摘要】：近年来,随着经济形势的高速发展,使社会环境发生翻天覆地的变化,国税局承载了更多使命。为了做好税收工作,完善国税局内部运行机制,做好国税局的内部审计工作尤为重要。特别是在党的十八大召开之后,提出了建立健全权力运行机制与监督体系的新要求,强调以内部审计制度的完善,形成对权力的制约和监督,充分体现内部审计在权力的监督中的重要作用。国税局做为行使权力的机关单位,更应该高度响应党中央、国务院的号召,积极做好国税局的内部审计工作。在过去的执法过程中,不乏出现税务干部滥用手中职权乱征、错征、漏征的情况,这会给纳税人造成巨大损失;同时,国税局也曾出现领导干部以权谋私、为官不正的现象,这会影响整个税务系统的风清气正,以上问题都可以通过加强国税局的内部审计工作得到解决。由于目前国税局的内部审计部门成立时间并不长且很多工作都在初级阶段,审计实务中仍然出现各种矛盾和问题。因此要完善国税局的内部审计工作,必须从根源上完善机制,建立科学、合理、可行的体系,以对内部审计人员素质的培养来促进国税局内部审计工作的提升与完善。本文以国税局的内部审计问题为中心,通过理论结合实际研究的办法,在相关内部审计理论分析的基础上,再辅以具体的实例分析,对国税局内部审计的内容、审计的职能以及审计的类型进行详细的阐述,以SY市国税局作为分析研究的对象,就其内部审计工作开展过程中所存在的问题进行研究,找出引起这些问题的原因并提出相关解决对策。本文内容主要包括四个部分:第一部分是绪论,主要对本位研究的背景和意义进行简单的介绍,并列举国内外在内部审计工作上的文献研究资料,然后又对本文的研究思路和基本框架进行了简单介绍;第二部分概述国税局内部审计,包括发展概述、种类概述、职能概述以及内容概述四个方面的内容;第三部分以SY市国税局为例,具体分析其内部审计所遇到的问题;第四部分提出完善国税局内部审计的若干措施。
[Abstract]:In recent years, with the rapid development of the economic situation, the social environment has undergone earth-shaking changes, the IRS has carried more missions. In order to improve the internal operation mechanism and internal audit of IRS, it is very important to do the tax work well. In particular, after the 18th National Congress of the Party, a new requirement was put forward to establish and improve the power operation mechanism and supervision system, emphasizing the improvement of the internal audit system to form a restriction and supervision on power. Fully reflect the important role of internal audit in the supervision of power. The IRS, as an organ that exercises its power, should respond to the call of the CPC Central Committee and the State Council and actively perform the internal audit work of the IRS. In the past law enforcement process, there are many tax cadres abuse their power in the hands of arbitrary collection, wrong collection, omission of the situation, which will cause huge losses to taxpayers; At the same time, the IRS has also appeared that leading cadres have abused their power for personal gain, which will affect the whole tax system. The above problems can be solved by strengthening the internal audit work of the IRS. Because the internal audit department of IRS is not established for a long time and a lot of work is in the primary stage, there are still various contradictions and problems in the audit practice. Therefore, in order to perfect the internal audit work of the Internal Revenue Bureau, we must perfect the mechanism from the root, establish a scientific, reasonable and feasible system, and train the quality of the internal auditors to promote the promotion and perfection of the internal audit work of the Internal Revenue Bureau. This paper focuses on the internal audit of the IRS, through the method of theoretical and practical research, on the basis of the theoretical analysis of the relevant internal audit, and then with concrete examples to analyze the content of the internal audit of the IRS. The function of audit and the type of audit are elaborated in detail. Taking the SY Municipal Bureau of Internal Revenue as the object of analysis, the problems existing in the process of carrying out the internal audit work are studied. Find out the causes of these problems and put forward relevant solutions. The content of this paper mainly includes four parts: the first part is the introduction, mainly introduces the background and significance of the standard research, and enumerates the domestic and foreign literature research materials on the internal audit work. Then the research ideas and basic framework of this paper are briefly introduced. The second part summarizes the internal audit of the Internal Revenue Bureau, including the overview of the development, types, functions and content of the four aspects of the overview; the third part of the SY City Internal Revenue Bureau as an example, the specific analysis of its internal audit encountered problems; The fourth part puts forward some measures to perfect the internal audit of IRS.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
本文编号：2313391
[Abstract]:In recent years, with the rapid development of the economic situation, the social environment has undergone earth-shaking changes, the IRS has carried more missions. In order to improve the internal operation mechanism and internal audit of IRS, it is very important to do the tax work well. In particular, after the 18th National Congress of the Party, a new requirement was put forward to establish and improve the power operation mechanism and supervision system, emphasizing the improvement of the internal audit system to form a restriction and supervision on power. Fully reflect the important role of internal audit in the supervision of power. The IRS, as an organ that exercises its power, should respond to the call of the CPC Central Committee and the State Council and actively perform the internal audit work of the IRS. In the past law enforcement process, there are many tax cadres abuse their power in the hands of arbitrary collection, wrong collection, omission of the situation, which will cause huge losses to taxpayers; At the same time, the IRS has also appeared that leading cadres have abused their power for personal gain, which will affect the whole tax system. The above problems can be solved by strengthening the internal audit work of the IRS. Because the internal audit department of IRS is not established for a long time and a lot of work is in the primary stage, there are still various contradictions and problems in the audit practice. Therefore, in order to perfect the internal audit work of the Internal Revenue Bureau, we must perfect the mechanism from the root, establish a scientific, reasonable and feasible system, and train the quality of the internal auditors to promote the promotion and perfection of the internal audit work of the Internal Revenue Bureau. This paper focuses on the internal audit of the IRS, through the method of theoretical and practical research, on the basis of the theoretical analysis of the relevant internal audit, and then with concrete examples to analyze the content of the internal audit of the IRS. The function of audit and the type of audit are elaborated in detail. Taking the SY Municipal Bureau of Internal Revenue as the object of analysis, the problems existing in the process of carrying out the internal audit work are studied. Find out the causes of these problems and put forward relevant solutions. The content of this paper mainly includes four parts: the first part is the introduction, mainly introduces the background and significance of the standard research, and enumerates the domestic and foreign literature research materials on the internal audit work. Then the research ideas and basic framework of this paper are briefly introduced. The second part summarizes the internal audit of the Internal Revenue Bureau, including the overview of the development, types, functions and content of the four aspects of the overview; the third part of the SY City Internal Revenue Bureau as an example, the specific analysis of its internal audit encountered problems; The fourth part puts forward some measures to perfect the internal audit of IRS.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
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