税务系统内控机制的架构及路径选择

The Structure of Internal Control Mechanism of Tax System and Its Path Choice

税务系统内控机制是对"两权"运行中的廉政风险进行自我控制的一系列制度、方法、措施的总称。税务系统内控理论源自对党的反腐倡廉理论的落实、对税务部门实际工作经验的总结和内控理论在税务工作中的具体运用。税务系统内控机制建设和完善是一个系统工程,应当从明确目标、完善领导体制、加强制度建设、优化工作流程等方面入手,进而规范税务人员的行政行为、实施风险管理、强化信息沟通、注重文化建设、实行政务公开、加强与外部控制的有效衔接,等等。

Internal control mechanism is a general term for a series of systems,methods and measures,which is used to control the corruption risk in the implementation of ＂two rights＂.Internal control theory of tax system is derived from the theory of classical writers,the actual working experience and the application of internal control theory in the tax administrations.The building and optimization of internal control mechanism is a systematic project.Therefore,firstly,it is important to set up a clear goal,strengthen the system building and optimize work process.Secondly,it necessary to regulate individual administrative behaviors,carry out the risk management and strengthen information communication.Last but not least,the emphasis should be put on the cultural construction,government transparency and effective connection with external control.