内控机制建设就是一个组织为了实现既定目标,防范和减少风险的发生,由全体成员的共同参与,对内部业务流程进行全过程的介入和监控,采取权力分解、相互制衡手段,制定出完备的制度保证的过程。基层国税机关是税收政策的具体执行者和税收征管职责和任务的直接承担者,引入风险控制理论,探索建立符合基层国税工作实际的内控机 Internal control mechanism construction is an organization in order to achieve the set goals, to prevent and reduce the risk of occurrence, by the participation of all members of the internal business process intervention and monitoring of the whole process, to take the power of decomposition, checks and balances to establish a complete system Guaranteed process. The grassroots taxation authority is the specific implementer of taxation policy and the direct undertaker of tax collection duties and tasks, introduces risk control theory and explores the establishment of internal control machine that is in line with the actual taxation work at the grassroots level