代写英语论文-英语职称论文发表-会计英语论文-会计英语小论文范文，On the construction of tax law enforcement of the internal control mechanisms in practice and thinking
One, on the construction of internal control mechanism in the practice of tax law enforcement
In recent years, Shandong Province, Shenxian State Taxation Bureau introduced the concept of risk control, improve and perfect the internal control mechanism, so that the tax law enforcement risk guard and the last post system solution, thus the standard two power operation, promote the construction of a clean and honest administration, promote the healthy development of the cause of tax.
( a ) highlight the strengthening of three links, enhance the ability to deal with risk. Shenxian State Taxation Bureau to strengthen the construction of internal control mechanism as punishment and prevention system construction important component from the investigation, risk, strengthen education, build a platform for the three aspects, improve the tax cadres to deal with the risk ability.
One is close to the actual work, accurate positioning of risk distribution. In accordance with the "first organs after the primary, first briefly after supplementation, first urgent need after the perfect " principle, in the county bureau level, through the analysis of power exercise, preliminary investigation and risk point 104, among them: the tax law enforcement power breakdown carding collection right, management right, the right of inspection, coercion, punishment, reconsideration of right, right, right relief 8 46 posts, a total of 106 risk point. The administrative subdivision for the power of personnel management, financial management, materials management, right right right of day-to-day management, infrastructure management rights, discipline inspection and supervision authority and so on 6 categories of 17 jobs, a total of 46 risk point. And according to the risk level and the operating frequency, the tax law enforcement power and administrative power are risk ranking, clear internal focus. At the same time, making a 104 power flow chart, and for each authority in matters occurring during exercise each process node, all indicate the exercise of power according to requirements, work, transfer path, supervision channels such as the specific content, strive to improve the pertinence, effectiveness and prevention effectiveness.
The two is to carry out risk education, strengthen the risk early warning. In view of the present stage of partial cadre of tax risk management fuzzy understanding of the status quo, to prevent the loss of tax revenue, mainly from avoiding tax law enforcement risk level, explain repeatedly conduct tax risk management the purpose significance and responsibility, improve cadre worker risk identification, risk avoidance, risk, risk defense ability. First. Give full play to the role of cheap politics talk. From the rules, basic reflection, letters and visits from the condition and other aspects the reminding and warning. Secondly, give full play to the contrast effect. Through horizontal comparison of living standards and the longitudinal development level of "three contrast" ( with the off-duty workers than the treatment, and poverty than income, and before reforming and opening ratio ) activity, promoting cadres to keep a clear mind, good" seven accounts", cherish the present happiness index. Third, give full play to the role of warning education. By inviting the Commission for Discipline Inspection, procuratorates respectively of tax cadres as Lianzheng builds party conduct Lianzheng situation report," reports of counseling guidelines, prevention of crime reporting, organization of tax cadres, watch, warning piece to reform-through-labor institutions accept on-site warning education activity, make each unit" a" or the exercise of high risk power corruption and build a strong focus on post responsibility person the idea of dam.
Three is the construction management platform, and gradually improve the ability of dealing with the risk. First, construct the risk assessment platform. According to the tax law enforcement power and the administrative power operation risk points and matters, make full use of collection data analysis, tax assessment, tax law enforcement inspection system, tax law enforcement and supervision system and other means, extending for surface mining latent risk, risk, identify key risk management project. At the same time on the risk management of project to strengthen dynamic management, once every six months, identify risk assessment and dissolve. Secondly, construct the risk monitoring platform. Implement tax enforcement responsibility system, clear the job, each link, departments, all levels of risk management responsibilities. Risk management into the" integration" of system operation, to the key risk points allotted tasks require the unit for rectification, the rectification task clear risk of specific content, standard and limited time, established the bureau leading Party group, in charge of the leadership, administrative offices, Branch Bureau, tax administrators from the risk supervision system, supervision and risk rectification the completion of the project quality, strengthen the risk management process monitoring. Third, establish a risk early warning platform. Risk warning as risk prevention, eliminate the hidden danger of the important initiatives, the establishment and improvement of circulation tax, income tax, tax, export tax rebates, tax collection and tax audit risk early warning index system, on a monthly basis risk early warning bulletin, through risk early warning information release, timely, accurate risk warning and risk treatment. In recent years, the whole system through early warning platform to release early-warning information more than 700, to improve management quality, prevention law enforcement risk played an active role in.
会计英语小论文( two) to establish a four-dimensional control method, system and preventing the post risk. Shenxian State Taxation Bureau to strengthen the internal control measures, improve the monitoring means, as normative behavior, fulfil responsibility, post responsibility of effective ways of strengthening, effectively promote the tax law enforcement officers and constantly improve the level of law enforcement.
One is pinning control, strengthening the power balance. One is initiated and implemented the separation. Tax administrator to enterprises under the jurisdiction of the implementation of the tax administration tasks, must be approved by the departments in charge of official dispatches and registration, to prevent the administrator will households, ultra vires examination, borrow household name off shift out risk. Two is the separation of investigation and examination and approval. The amount is larger, stronger policy tax-related matters, collective research decision and public examination results, to ensure the fair and reasonable examination results. Three is the investigation and review of separation. In the branch between, on sources of early warning and assessment about information of double check, prevent tax favors, relationship of tax risk. In the branch and execute the law personnel, execute cross cancelled checks, tax inspection, law enforcement officers to check each other to ensure regular rotation, tax source administration quality.
Two mark management control, preservation of evidence. Clear revenue management business process should have the trace evidence and its format, content, project delivery procedures, requirements, as the tax law enforcement power and the administrative power operation process of restoration, review, review procedures results provide reliable evidence. At the same time, pay attention to catch good foundation, develop good trace operation habit. For example, from the tax management most basic signature aspects of starting, the tax investigation work of taxation personnel does not regulate the signature problem to undertake special clear.
Three is the information control, improve control efficiency. In the overall operation of the tax law enforcement management information system at the same time, independent development of specialized risk monitoring and management software, has received the good effect. Development and application of a is waste material and the agricultural product purchase invoice management system and invoice examination and approval management system, strengthen man-machine integration, strengthening on the invoice by edition increment and the vote approved the standardization of examination and approval. Two is the development and application of the tax law cases hearing system, normative tax law cases, time trial procedures, penalties and other matters, avoids the case led to the tax administrative review and administrative litigation cases. Three is the development and application of export tax rebate application management system, strengthen the tax collection and refund articulation and warning assessment, automatic screening of doubtful information, effectively prevent the illegal tax risk.
( three) five sound mechanism, persistent dissolve post risk. Shenxian State Taxation Bureau closely to improve collection quality, strengthening basic management, strict liability as the focus, and constantly improve the synthetical quality of cadre, better enhanced tax cadre especially cadre of leaders of all levels and line law enforcement personnel post vocational consciousness.
One is to strengthen the project management, establish the organization coordination mechanism. Cross department coordination mechanism mainly comprises a team, group four, responsibility system for project, a team that is in the county of level of bureau establishs a certain number of specialized tax risk management team, responsible for the whole system of tax risk analysis, risk response, information management and performance evaluation; four groups namely identification control, system construction, set up preaching education, supervision inspection the four special working group; project responsibility system for the prevention and control of key each business field, the field by business backbone consisting respectively of project group, specific and responsible individual prevention and control measures of pilot job.
The two is to strengthen the dynamic tracking, set up risk control mechanism. One is the basic taxation units will be found in the work of risk points regularly reported to the county bureau, by prefectural bureau screening universal risk points in the county within the scope of tax system control. Two is the county bureau according to the tax collection system, case information and clues, analysis of the pooled risk information, unified in the county tax system control. The three through 12366 service hotline, letters and visits, specially invited supervisors and other channels to obtain information, risk control, timely resolve.
Three is the rigid inspection, the establishment of risk inspection mechanism. A is independent of type inspection. Inspections by monitoring inspection departments independent organization and implementation. Two is the random inspections. Assault Patrol time, staff, content, the investigation unit random, prevent collusion, temporary ap. The three is silent type patrol. Inspector records only the investigation unit facts, not opinions in the investigation unit, after the inspection by the tax source management linkage mechanism joint meeting collective research results. Four is a joint type patrol. On the accountability investigation on encouraging self-examination, related responsibility, discover problems in addition to those direct fault people, jointly held the self-examination of units and the responsibility of the personnel concerned. County Bureau at the annual organizational tax law enforcement, have individual units and law enforcement personnel because of working responsibility heart is not strong, performance does not reach the designated position, occurs the fault of law enforcement behavior was informed criticism, transfer post and bonus to handle.
Four is the implementation of post can match, establish risk incentive mechanism. In accordance with the high risk jobs, high-quality, high standards, equipped with high salary, the correspondence principle, the pilot exploration risk orientation, post election system. To encourage comprehensive high quality cadre after a public competition, organized screening programs, competition to high risk jobs. The establishment of risk responsibility system of linking. The annual risk control and checking department award, first grade index, departments responsible for evaluation and promotion as directly linked to. To build a cadre of risk control file integrity. The individual risk control in archives, as a performance assessment, level evaluation, selection and appointment of the important basis.
Five is a double check double the risk, establish accountability mechanism. Both taxpayers and investigate the illegal behavior, and again for the enforcement of tax law and tax personnel administration. For the symptoms of the problem, to adhere to the internal strict accountability, the integrated use of disciplinary correct.
Two, further play to the efficiency of tax law enforcement mechanism of internal control
( a ) adhere to the operation, supporting the establishment of the system. The construction of internal control mechanism in law enforcement, not only need to strictly implement the tax laws, regulations, rules and regulatory documents, and tax law, regulations, rules and regulatory documents in strict accordance with the provisions of the act contrary to be investigated, and to explore the establishment and enforcement of the internal control mechanism supporting a series of systems, methods, processes and operations guide, the establishment of law enforcement surveillance system, process system, the supervision authority clear, scientific monitoring methods, operation standardization, information flow interaction, strict accountability accountability. To improve the supporting system process system to regulate law enforcement, promote internal operation, but also plays the system process system of law enforcement personnel specifications, guidelines, evaluation, restrict, punishment, the role of education.
( two) adhere to the co-ordination, to simple and efficient. The construction of internal control mechanism in law enforcement, in monitoring point to be coordinated as a whole, should not only guarantee law enforcement surveillance plane, but also highlight the focus of law enforcement and supervision, not beard eyebrows together to catch. The monitoring method to reflect the principle of efficiency, strengthen the operation, targeted, and strive to simple and efficient. To highlight the tax source management the core position, not because of law enforcement surveillance to consume a large amount of manpower, material resources, affect the day-to-day management of tax source. To control resides in the management, to promote law enforcement monitoring, standardize the tax management.
( three) adhere to the implementation of man-machine integration, process monitoring. Law enforcement supervision should rely on the means of information, but do not rely on the computer. The current tax law enforcement management information system monitoring the fault of law enforcement and law enforcement doubt, yet comprehensive coverage of every business aspects of law enforcement, especially information system unable to identify false information, are difficult to conduct deep control law enforcement. Therefore, must adhere to the principle of human-computer combination, it is necessary to play the computer monitoring efficiency, but also pay attention to the comprehensive, deep-seated manual supervision. The monitoring method, to adhere to the principle of process monitoring, as well as to law enforcement after the control, but also to highlight the beforehand, monitoring, prevention, supervise in the thing more often than after " it" more effective.
会计英语职称论文( four) adhere to strict liability, error correcting. On the tax law enforcement personnel in carrying out their duties in the course, intentionally or negligently leads to enforcement of the tax law illegal, must strict accountability, but responsibility is not a goal, it is important to be clear the post responsibility, normative flow, sound system and standard setting plays the guiding role; through the implementation of all-around, whole process supervision, to serve as a warning, error correction, urge action; through strict accountability, play to role, this is the main purpose of internal control mechanism of law enforcement.