【摘要】：近年來(lái),隨著經(jīng)濟(jì)形勢(shì)的高速發(fā)展,使社會(huì)環(huán)境發(fā)生翻天覆地的變化,國(guó)稅局承載了更多使命。為了做好稅收工作,完善國(guó)稅局內(nèi)部運(yùn)行機(jī)制,做好國(guó)稅局的內(nèi)部審計(jì)工作尤為重要。特別是在黨的十八大召開(kāi)之后,提出了建立健全權(quán)力運(yùn)行機(jī)制與監(jiān)督體系的新要求,強(qiáng)調(diào)以內(nèi)部審計(jì)制度的完善,形成對(duì)權(quán)力的制約和監(jiān)督,充分體現(xiàn)內(nèi)部審計(jì)在權(quán)力的監(jiān)督中的重要作用。國(guó)稅局做為行使權(quán)力的機(jī)關(guān)單位,更應(yīng)該高度響應(yīng)黨中央、國(guó)務(wù)院的號(hào)召,積極做好國(guó)稅局的內(nèi)部審計(jì)工作。在過(guò)去的執(zhí)法過(guò)程中,不乏出現(xiàn)稅務(wù)干部濫用手中職權(quán)亂征、錯(cuò)征、漏征的情況,這會(huì)給納稅人造成巨大損失;同時(shí),國(guó)稅局也曾出現(xiàn)領(lǐng)導(dǎo)干部以權(quán)謀私、為官不正的現(xiàn)象,這會(huì)影響整個(gè)稅務(wù)系統(tǒng)的風(fēng)清氣正,以上問(wèn)題都可以通過(guò)加強(qiáng)國(guó)稅局的內(nèi)部審計(jì)工作得到解決。由于目前國(guó)稅局的內(nèi)部審計(jì)部門成立時(shí)間并不長(zhǎng)且很多工作都在初級(jí)階段,審計(jì)實(shí)務(wù)中仍然出現(xiàn)各種矛盾和問(wèn)題。因此要完善國(guó)稅局的內(nèi)部審計(jì)工作,必須從根源上完善機(jī)制,建立科學(xué)、合理、可行的體系,以對(duì)內(nèi)部審計(jì)人員素質(zhì)的培養(yǎng)來(lái)促進(jìn)國(guó)稅局內(nèi)部審計(jì)工作的提升與完善。本文以國(guó)稅局的內(nèi)部審計(jì)問(wèn)題為中心,通過(guò)理論結(jié)合實(shí)際研究的辦法,在相關(guān)內(nèi)部審計(jì)理論分析的基礎(chǔ)上,再輔以具體的實(shí)例分析,對(duì)國(guó)稅局內(nèi)部審計(jì)的內(nèi)容、審計(jì)的職能以及審計(jì)的類型進(jìn)行詳細(xì)的闡述,以SY市國(guó)稅局作為分析研究的對(duì)象,就其內(nèi)部審計(jì)工作開(kāi)展過(guò)程中所存在的問(wèn)題進(jìn)行研究,找出引起這些問(wèn)題的原因并提出相關(guān)解決對(duì)策。本文內(nèi)容主要包括四個(gè)部分:第一部分是緒論,主要對(duì)本位研究的背景和意義進(jìn)行簡(jiǎn)單的介紹,并列舉國(guó)內(nèi)外在內(nèi)部審計(jì)工作上的文獻(xiàn)研究資料,然后又對(duì)本文的研究思路和基本框架進(jìn)行了簡(jiǎn)單介紹;第二部分概述國(guó)稅局內(nèi)部審計(jì),包括發(fā)展概述、種類概述、職能概述以及內(nèi)容概述四個(gè)方面的內(nèi)容;第三部分以SY市國(guó)稅局為例,具體分析其內(nèi)部審計(jì)所遇到的問(wèn)題;第四部分提出完善國(guó)稅局內(nèi)部審計(jì)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.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45

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