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某省国税局 12366 呼叫中心正式诞生于 2011 年 6 月 29 日，2014 年 12
月25日之前由该省省会市国税局代管，座席人员为20 名，平均业务量为9.8
万件每年。省级中心自2014 年5 月开始筹建，2015 年1 月1 日起正式运行，
座席人员增加为50人，仅2015 年全年业务量就为25.3 万件。2016 年，受营
改增扩围的影响，全年业务量达到67.7 万件，创历史新高
不同于其他政务服务呼叫中心，12366 呼叫中心有着其特殊性，它以税
务部门海量的法律、法规库为支撑，业务内容涵盖税务登记、发票领用、纳
税申报、税收优惠办理、涉税证明开具，甚至是税务稽查、税务行政复议的
方方面面，被誉为“听得见的纳税服务”，但是从该省 12366 的运行情况来
看，其内部控制体系仍不完善，亟待运用成熟的内控系统加以改善，而 COSO
框架是对此进行深入研究的重要手段
本文旨在从COSO 框架的产生和发展历程、国内外研究现状及发展趋势出
发，并以控制论和风险理论为抓手，分析COSO 框架对于该省国税局12366 呼
叫中心内部控制体系研究的必要性，用实证分析该省国税局 12366 呼叫中心
内部控制体系的现状、问题、问题的成因，从而提出解决其内部控制体系问
题的对策，构建其控制环境、风险评估、控制活动、信息与沟通、监控等五
大体系，从而达到建立健全 12366 制度、转变运行机制、规范管理和规避风某省国税局 12366呼叫中心内控体系研究险的作用，也将会为其他省市12366 呼叫中心，乃至全国政务呼叫中心选择、
构建和完善内部控制体系提供可以借鉴的具体案例和经验
2015 年 9 月，国税总局发布《12366 纳税服务升级总体方案（试行）》
（税总函〔2015〕110 号），以“国内领先、国际一流”为目标，旨在将“12366”
打造为“涉税咨询的重要平台、宣传政策的重要阵地、办税服务的重要载体、
锻炼干部的重要基地、展示形象的重要窗口”，并指示：“根据区域特点、
优势和纳税人集中度，选取热线管理水平较高的省级 12366 中心改造升级，
建立国家级 12366 中心”。目前，西部的陕西、重庆、云南等地正在积极争
取建立区域性12366 国家级分中心，对该省来讲，必须抓紧谋划，加快升级，
切实纠正其在COSO 框架内部控制五个方面的不足，按照本文构架的内部控制
体系，进行改善和提升，其前景就是成为立足本省、辐射西南的国家级 12366
区域中心
关键词：12366 呼叫中心 COSO 框架 内部控制AbstractAbstract
In September 2001, “12366” was determined as the only official call number
for the national taxation administration bureau by the Ministry of Industry and
Information Techonology (used to be the Ministry of Information Industry). For 15
years, there are more than 70 provincial offices of SAT have opened their own
12366 hotlines which include personal service, automatic voice service, and text
message service. The 12366 hotline is a significant way for the taxation
administration bureau to collect imformation of taxation, public and society.
Furthermore, it is also an important channel to transmit spirit of polices and
documents about taxation and a fast track to solve problems on specific taxation
administrative act, especially an inevitable direction for the development of
taxation modernization.
The 12366 call center of some provincial office of Internal Revenue Service
is officially established on 29th June, 2011. It was governed by the municipal
office before 25th December, 2014, which had only 20 employees and the call
businesses was only 98 thousand annually. The provincial office prepared to bulid
from May, 2014, and officially operating on 1st January, 2015. The total staff of
which increased to 50 and the annual call businesses in 2015 is 253 thousand. In
2016, influenced by the plan that BT reforms to VAT, the annual call businesses of
it increased to 677 thousand that is a historic high level.
Unlike other goverment service call center, the 12366 call center has its
specialty, for which is support by the great capacity of law, and legislation of the
taxation administration bureau. The 12366 call center, also known as “the audible
tax service”, covering every aspect of the tax registration, invoice processing, tax
declaration, tax favour, tax certification, and even the tax investigation and
administrative reconsideration. However, the internal control system of the call
center is not perfect by obersiving the operational aspect, and is demanding a moreResearch on Internal Control System of the 12366 Call Center of a Provincial Office of Internal Revenue
Servicemature internal control system by which the COSO framework is a significant
method to promote the research.
This paper aims to begin with the development process, research status and
development trend in China and abroad of the COSO framework, strengthing by
the theory of cybernetics and risks, analyzing the necessity of the COSO
framework for the research of the internal control system and the causes of
problems of the internal control system by examples for the 12366 call center.
Thereby, it presented countermeasure to solve the problems of its internal control
system and structuring the five systems of its control enviromment, risk
assessment, control activities, information conmunication, and supervisory control,
so that to complete the institution, transform the operating mechanism, standardize
the management and avoid risks, furthermore to provide available reference of
specific examples and experiences for other provincial 12366 call centers, even for
the nationwide goverment service call centers to choose, and perfect their own
internal control systems.
On September, 2015, the Chinses Internal Revenue Service published
“Overall Plan on 12366 Taxpayer Service Upgrade”(General Tax [2015]No. 110),
which aims to “Leading domestic, international first-class” and plan to create
“12366” as “the important platform for tax consulting, the important position for
publicizing polices, the important carrier for tax service, the important base for
training stuff, and the important window for displaying image” , and it pointed out
that “choose some provincial 12366 call centers to build the national centers based
on regional characteristics, advantages and taxpayer concentration ratio”.
Currently, Shanxi province, Chongqing, and Yunnan is positively preparing of
bulid the national 12366 call center in West China. So for those provinces
mentioned in this paper, they have to plan and upgrade rapidly, and to correct its
disadvantages on the five aspects under the COSO framework. If it follows the
process of this paper to improve and promote, its outlook will be the national call
center of 12366 that may influence the Southewest China.
Keywords:12366 Call Center；COSO Framework；Internal Control目 录目 录
1 绪论 ... 1
1.1 研究背景和目的 ........... 1
1.2 研究内容和方法 ........... 2
1.3 研究思路和框架 ........... 3
2 文献综述....... 4
2.1 COSO 框架的产生与发展历程 4
2.2 COSO 框架国内外研究现状及发展趋势....... 4
2.3 12366 中心内控体系研究现状及发展趋势 ... 7
3 理论分析....... 9
3.1 从控制论分析必要性... 9
3.2 从风险理论分析必要性......... 11
3.2.1 风险理论的本质性.......... 12
3.2.2 风险理论的继承性.......... 13
3.2.3 风险理论的社会效应 .....13
4 内控体系的现状、问题、对策和前景... 14
4.1 内部控
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