Director Xiao Jie of State Taxation Administration of The People's Republic of China pointed out: "It is necessary to take the construction of internal control mechanism as an important part of the construction of tax system and mechanism, actively improve the internal post responsibility system, optimize the process, improve the system, strengthen supervision, form a scientific and strict management chain with layered decomposition of power, interlocking work and mutual restraint, and prevent * * * risks from the source and mechanism." This undoubtedly points out the direction for tax authorities at all levels to establish and improve the internal control mechanism of the tax system.
Based on the actual work of the current tax system and the research, study and reference of internal control theory, the basic ideas for establishing and perfecting the internal control mechanism of the current tax system should be: adhering to the basic principles of administering taxes according to law and combating corruption and promoting honesty, with the goal of establishing and perfecting the system of punishing and preventing * * * * * *; Under the unified leadership of party groups of tax authorities at all levels, give full play to the organizational role of discipline inspection and supervision, internal inspection, inspection, legal system and other supervision departments, and all relevant business departments actively participate and give full play to the overall synergy; According to the existing institutional setup and tax collection and management model, on the basis of establishing and improving the post responsibility system of tax authorities, the rights and responsibilities of each post are clarified; Focus on optimizing tax work flow and scientifically allocating power, focus on improving tax work flow and standardizing tax work behavior, focus on risk identification, risk assessment and risk control, and rely on information technology to strengthen information transmission and communication; Strengthen the construction of tax culture, cultivate and shape the internal control environment with the rule of law culture and clean government culture as the core; Establish and improve rules and regulations, open procedures, supervise and restrict the exercise and application of administrative power in the tax system. Then establish a system and mechanism with standardized work, clear rights and responsibilities, process handling, real-time supervision and timely investigation, which embodies the risk management functions of decentralization, process constraint, early warning, reminder in the event and investigation afterwards, realizes the internal control mechanism of supervision and restriction in the whole process of the operation of the tax system, and ensures the standardization, transparency and efficiency of the operation of the tax authorities at all levels.
1 Clarify internal control objectives and grasp the direction of internal control mechanism construction. Administering taxes according to law and guiding and standardizing our work by legal means are the experience of successful tax work for many years, the requirements put forward by the party and the state for tax work, and the basic principles that tax authorities at all levels must adhere to in their work. Anti-corruption is a political guarantee to improve the quality of cadres, ensure that cadres correctly perform their duties and enforce the law for the people. Therefore, the overall goal of the internal control mechanism of the tax system is to govern taxes according to law and fight corruption and promote honesty, and the specific goal of the internal control mechanism is to establish and improve the system of punishing and preventing * * * *, which points out the direction for the construction of the internal control mechanism and provides a theoretical basis for the construction and function setting of the internal control mechanism.
2. Improve the leadership system and working methods of the internal control mechanism. The establishment and operation of the internal control mechanism of the tax system is an overall work of the tax authorities, involving the work of various departments and aspects. Under the unified leadership of the party group, the party secretary takes overall responsibility, and the head of the discipline inspection team (or a deputy director in charge of law enforcement and supervision) is responsible for specific measures. The discipline inspection and supervision department (or one of the law enforcement and supervision departments such as internal audit, supervision and legal system) is responsible for organizing and coordinating as the specific lead department, and all relevant departments actively participate in cooperation. Only in this way can we effectively mobilize the forces of all parties and play the role of internal control mechanism. The lead department is responsible for formulating the implementation plan of internal control, assisting the party group to decompose and implement the internal control tasks, and supervising, assessing and evaluating the operation process of the internal control mechanism. According to the division of responsibilities, all relevant departments are responsible for formulating relevant work systems, sorting out work norms and implementing specific internal control tasks.
3 comprehensively sort out the power matters and clarify the post responsibility system. According to the spirit of relevant laws, regulations and documents, combined with institutional reform, we comprehensively sort out the power matters of various departments at the same level, especially the power of tax business management, the power of people and property management, and the power of tax law enforcement, and list the "power list". According to the organization setting and the collection and management mode, the scope of power use of different posts is strictly divided, and the post responsibility system with clear powers and responsibilities is established according to the characteristics and functions of different types of power. At the same time, the requirements of party style and clean government construction are integrated into each post to realize the organic combination of power, post, responsibility and obligation, so as to perform their duties and responsibilities.
4. Optimize the workflow and scientifically allocate strength. On the basis of administering taxes according to law and providing taxpayers with high-quality and efficient services, according to the power matters and ways of using power of different departments, simplify the power operation procedures, delegate administrative power, improve work efficiency, optimize the power operation procedures, clarify the business operation procedures of specific power matters, and ensure that the next procedure controls the last procedure and each procedure checks and balances each other. On the basis of "simplicity, freedom, promotion and Excellence", scientifically allocate power, draw up a power operation flow chart, and graphically show the operation procedure, exercise basis, post commitment, responsibilities and requirements, supervision and restriction links, relative rights, ways and means of reporting complaints, etc. Power matters, and solidify the exercise process of power through the flow chart, so that the exercise process of each power can be visually controlled.
Thirdly, the path choice of constructing the internal control mechanism of the tax system.
Establishing and perfecting the internal control mechanism of tax system is a systematic project, involving all departments and aspects of the internal work of tax authorities. At present, in order to establish and improve the internal control mechanism of the tax system, we should clarify our thinking, clarify our work direction, and focus on the following work:
1 Improve the system and standardize the administrative behavior of tax officials. According to tax laws, regulations and tax regulatory documents, we should sort out, analyze and study every administrative act of tax personnel, and formulate unified standards and norms so that all work behaviors can be based on laws and evidence. Focusing on the running track of "two rights", we should comprehensively clean up and integrate the work regulations and internal management systems, sum up some effective experiences and methods in practice, standardize and solidify them, and upgrade them into systems. Establish a series of work systems that have both substantive content and procedural requirements, clearly stipulate what to do and how to deal with violations, and form a set of interlocking, mutual supervision, mutual restraint, mutual coordination and mutual promotion system chains to ensure the harmonious and orderly operation of administrative power. "
2. Implement scientific risk management, and realize risk prevention and control by early warning, reminding in the event and investigating afterwards. Through the analysis of the risk of power operation, we can identify all kinds of information that may cause risks in tax management, tax law enforcement and administrative management, and adopt corresponding risk coping strategies and measures according to different risk degrees and risk causes to realize effective prevention, control and resolution of risks. The risk discovery of administrative law enforcement power focuses on the identification of general taxpayers, examination and approval of preferential policies, tax verification, tax assessment, tax inspection, tax administrative punishment and other links; The key points of administrative power risk discovery are cadre appointment, fund allocation, project decision-making, asset disposal, and the key parts and key links of power concentration such as permission, examination and approval, collection, punishment and execution. Looking for risk points should conform to "job responsibility control". Organize post permissions? Identify the risk points of power? The unified process of publicity and acceptance of suggestions shall be actively searched by departments and individuals in combination with the actual work, and the search results shall be publicized in a centralized manner. For the identified risks, the risk points should be graded and evaluated according to the frequency of power operation, the size of human factors, the degree of discretion, the number of loopholes in the system and mechanism, and the severity of harm losses, so as to clarify the responsibilities of various departments in risk management and improve prevention and control measures. It is necessary to implement risk investigation, risk analysis and risk response to specific posts, specific personnel and specific work links, so that risk management can be truly scientific and practical.
3. Make full use of the tax information management system to strengthen information communication in the process of power operation. Turn the exercise of power into an information processing process, strengthen the rigor of procedures, weaken human factors, curb arbitrariness, and form a restrictive mechanism for machine control of power. It is necessary to rely on information technology means such as tax comprehensive collection and management information system, tax law enforcement management information system, discipline inspection and supervision management information system, personnel management information system, etc., and gradually incorporate all kinds of power operations focusing on examination and approval items into information management, so as to integrate all kinds of information, facilitate communication and monitoring, realize real-time supervision, control and comprehensive analysis, and the whole process can be traced and controlled. It is necessary to further make good use of existing information systems such as monitoring and decision-making, law enforcement evaluation and law enforcement supervision. , earnestly grasp the acceptance, undertaking, review, approval and completion information of various matters, so as to achieve real-time monitoring and full-time restriction.
Strengthen the construction of tax culture, cultivate and shape the internal control environment with the rule of law culture and clean government culture as the core. The smooth operation of the internal control mechanism of taxation needs a corresponding internal control environment, including management concept, organization, business process of post responsibility system and other elements. In the internal control environment, people play a decisive role, because all systems need to be implemented by people who meet the requirements of the system, and people's ideas and abilities play an important role. Therefore, it is necessary to strengthen the construction of tax culture, internalize the idea of administering taxes according to law and clean administration and the idea of implementing scientific, professional and refined management into the thoughts of tax cadres, become the knowledge of all tax personnel, and put this idea and management concept into tax work, guide all tax personnel to strengthen their understanding of the idea of administering taxes according to law and scientific internal control management, and firmly establish the idea of administering taxes according to law and preventing law enforcement risks and clean government risks. In working practice,
5. Continue to deepen the openness of government affairs and implement sunshine law enforcement. Sunshine is the best preservative and publicity is the best supervision. We should conscientiously implement the deployment and requirements of the relevant state departments on the openness of government affairs, strictly implement the open taxation system in accordance with the requirements of "openness is the principle, and non-disclosure is the exception", collect statistics on the powers of various departments, review and identify them, compile a catalogue, clarify the requirements, time limit and scope of openness, realize the "five openness" of power, responsibility, process, system and risk, and make the power operate transparently and standardized in the sun and continuously improve.
6. Strengthen the contact and effective connection with external control, and promote the continuous improvement of internal control mechanism. Internal control and external control exist independently, and they supervise the operation of "two powers" of tax authorities from different aspects in different ways. These two different supervision and control mechanisms can be interrelated, complementary and work together. In the process of building the internal control mechanism of the tax system, we should pay attention to the communication, contact and connection with the external control, and give full play to the joint efforts of the two control mechanisms. The internal control mechanism of taxation is a systematic project. As the first person responsible for the construction of internal control mechanism, the main responsible persons of tax authorities at all levels should pay attention to communication and contact with external control departments such as public security organs, procuratorial organs, legal organs, discipline inspection and supervision organs, find out the problems existing in internal control work in time, and urge all departments to implement the requirements of clear rights and responsibilities, standardized processes, risk investigation and perfect systems, so as to play the role of internal control. Actively learn from some good experiences and practices of external control for our use, promote the continuous improvement of internal control mechanism, and better play the role of internal control.