2016 National Tax System Inspector Internal Audit Work Tour

"Supervision is the fundamental guarantee for the correct operation of power and an important measure to strengthen and standardize the political life within the party".

In the sixth Plenary Session of the 18th CPC Central Committee, the party made important arrangements for constantly improving inner party supervision and standardizing the operation of power under the new situation.

The Party committee of the State Administration of Taxation quickly implemented the spirit of the party in the sixth Plenary Session of the 18th CPC Central Committee, and studied further building a new pattern of a strict and strict administration of the tax system.

On the basis of in-depth study and implementation of the spirit of the six plenary session of the CPC Central Committee, we look back on the internal audit work of the inspectors in 2016. From the beginning of the year, we made clear an important link, four basic functions and seven main responsibilities to push forward the "special supervision, risk assessment, evaluation, supervision, supervision, supervision and supervision". The internal audit department of the national tax system inspected the whole heart, co ordinate and promote, forge ahead and innovate continuously, and continued to push forward the internal audit work of the inspectors with the courage and responsibility of taking the mountains and opening the roads and bridges.

Since the beginning of this year, the supervision departments at all levels have been doing a good job as "picket soldiers", constantly improving their work stations, and actively serving the overall development of the situation. They have played a positive role in helping tax reform, promoting plugging and increasing revenue, and supervising the implementation of a series of preferential tax policies, such as "double creation".

As of the end of October, all levels of supervision and inspection departments in the country carried out more than 800 inspections and inspections of business pformation, and promptly found and corrected the problems such as the implementation of tax policy was not in place, the deviation in policy implementation, and so on.

The Department of supervision and audit is also looking into the tax management risks in key industries such as real estate, finance and key areas such as equity pfer and invoice management, so as to provide reliable basis for strengthening management and improving the system.

The supervision departments at all levels also strengthened the supervision function of internal audit by checking accounts, touching their homes, reviewing the benefits and watching behavior.

Since 2016, self inspection has been carried out on the cost of going abroad (territory), the three phase of the operation of gold tax and the construction of information system, and the self checking and rectification of infrastructure construction has been carried out. A follow-up audit has been carried out on the construction and supporting projects of the three phase of golden tax, and routine supervision has been strengthened for government procurement.

Especially for the leading cadres, the key minority, adhere to the full coverage of the outgoing audit, intensify the audit of the term of office, and conscientiously urge them to perform their duties and responsibilities.

According to statistics, since the beginning of this year, the IRS has launched 5444 internal audit projects, which has effectively promoted the implementation of the spirit of the eight Central regulations and promoted the financial management level of the tax system.

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On the one hand, the supervision department should strengthen coordination with the National Audit Office and strive for work support. On the one hand, we should pay close attention to the rectification of problems found in internal and external supervision and inspections, and promote the improvement of work.

Judging from the situation, the problems discovered by the Audit Commission and the problems found in the internal supervision audit have been basically corrected since the eighteen Party's Congress.

Jiangxi and Xinjiang tax departments adhere to the responsibility orientation, Henan, Hainan, Gansu, the implementation of the list management of land tax department highlights, the national tax system audit rectification work has been fully recognized by the Audit Commission.

After deepening the "three rounds" of the discipline inspection departments, the supervisory and judicial departments have fully undertaken the overall and systematic important task of building the internal control mechanism.

The departments at all levels should further enhance their understanding and carry out the implementation of the internal control mechanism.

In accordance with the idea of internal control of "four defense lines", including the establishment of the system, process, information and supervision, in 2016, the inspector's internal audit division focused on the construction of "system + platform".

On the one hand, we should focus on the overall situation and actively build the system to solve the problem of "controlling what the internal control" is.

Clear the overall framework of the internal control system, initially formed the basic system of the internal control system of the national tax system, and took the government procurement as a sample, forming two templates of the special system and process guidance.

On the basis of further clarifying the main responsibilities of the internal control mechanisms of various business departments, we should do our best to coordinate and coordinate the work of the relevant departments, assist the relevant departments in formulating the special system, compile the working instructions and implement the internal control mechanism, and carry out the pilot project of the 2 internal control system of the +N (tax collection and tax service) in Shaanxi Province, so as to accumulate experience for the provincial level and internal control system.

On the other hand, we should strengthen support, push forward the construction of information platform, and solve the problem of "how to control" internal control.

Integrating internal control supervision and supervision business, we have extensively solicited opinions from all sides, compiled 25 million words of business needs, and embarked on the construction of a unified internal control and supervision platform.

At present, the platform has been deliberated and completed by the Party committee of the General Administration of Taxation, and has entered the stage of preparation for development.

At present, the National Tax Bureau of the 10 provinces and the 18 provincial land tax bureau have set up a leading group of internal control mechanisms headed by the main leaders.

The tax authorities in Shaanxi, Jilin, Guangxi, Chongqing and Shenzhen also listed the construction of the internal control mechanism as a "leader" project, which was quickly deployed and implemented.

All localities have also explored the construction of internal control informatization. Jiangsu's internal revenue service has been in line with each other. Guangdong, Jilin, Ningbo IRS and Qingdao Local Taxation Bureau have made useful explorations.

"The code of supervision is really a real tool box. We do everything according to the rules, and the work efficiency is greatly improved."

Recently, Chen Yuping, director general of the Jiangxi provincial Internal Revenue Bureau, has expressed his feelings.

Chen Yuping said the code of supervision and inspection is the "national tax system supervision and audit specification (1 edition)", which is the internal supervision department of the inspector for six months, and has made the achievements of the whole system. It has provided "Navigator, radar device, toolbox and flow chart" for the supervision work. It has done a process of inspecting the internal audit work, worked a paradigm, supervised a standard, inspecting a ruler, and achieved an important breakthrough in the construction of the standard system of the supervision and examination work, which has been fully affirmed by the head of the General Administration of taxation.

This year, the inspector's internal audit department is doing well.

At the same time, we must constantly strengthen the system and mechanism, and lay a solid foundation for all work.

In addition to the code of supervision and supervision, it has also been introduced or improved in line with the provisions of the external auditing inspection, the auditing requirements for the economic responsibility of the leading cadres in the national tax system, and the administrative measures for reporting illegal administrative activities.

The internal audit division of the inspector also established and perfected 15 working systems of the Department of supervision and administer, based on reality.

The provinces have also worked hard on the sound system, such as the Shandong land tax combined with the system of inspection and inspection, the establishment of the achievement application system, and the establishment of a micro treatment system for the micro enforcement of the law enforcement by the Henan IRS.

On the construction of the mechanism, the General Administration of Taxation and the provincial bureaus have established a joint meeting system of supervision and inspection led by the Department of supervision and administration, coordinating the projects and resources, avoiding as many as possible the inspection and reducing the burden on the grass-roots units as far as possible.

In addition, the supervision departments at all levels have constantly strengthened their team building by combining "two learning and one work" to do well in Party building, improving the strength of institutions, carrying out training in different levels, and further consolidating the ideas and organizational safeguards for strengthening internal supervision.

Solid progress and results are emerging.

How to make good use of the results, effectively enhance the quality and effectiveness of work, set up a system of supervision and reporting, and report directly to the Party group; clearly incorporate the economic responsibility audit report into the democratic life of the Party group, enhance audit rigour; carry out the notification of supervision results, and consolidate responsibility and urge rectification.

Taking many measures to pform the results of supervision and trial work has resulted in a virtuous cycle of mutual promotion and progress between work and achievement.

The implementation of tax policies, industry dynamic observation, risk warning information, and research reports all over the place have greatly enriched the connotation and denotation of supervision and audit functions.

Over the past year, the tax authorities at all levels of the tax authorities in the country have been gratifying, enterprising and enterprising. They have made gratifying achievements, and the function of strengthening supervision, guarding against risks, promoting management and serving the overall situation has become increasingly evident.

The leadership of the General Administration has made important instructions on the work of administer the trial. Many leading Party and government leaders in some provinces, including Hunan, Chongqing, Shenzhen and Xiamen have also made repeated instructions, which fully affirmed the achievements made in the supervision and trial work.