《案例》：涉外税务审计研究
发布时间：2019-02-15 04:28
【摘要】： 本文研究的目的，是以案例来剖析涉外税务审计在操作化方面存在的问题，并努力探索解决的方法，以求能更好地推广这一具有时代意义的税务工作。 研究认为，涉外税务审计工作操作性不强的问题，主要来自于它的工作成本过高，而其作用又不能得以充分体现之故。本文从社会研究方法的角度入手，，提出了如下建议：(1)重新明确涉外税务审计的地位和职能作用 (2)建立科学的选户机制；严厉的惩戒制度；广泛的公告制度来提高税务审计的制约作用 (3)建立税收指标库，提高问卷设计技术，采用电算化审计手段来支持现代审计技术的有效运用 (4)着手对电子商务审计进行研究。
[Abstract]:The purpose of this paper is to analyze the problems existing in the operation of foreign tax audit with cases, and to explore the solutions to the problems in order to popularize the tax work of the times better. It is believed that the problem of low operability of foreign tax audit mainly comes from its high work cost and its function can not be fully reflected. From the perspective of social research methods, this paper puts forward the following suggestions: (1) redefining the status and function of foreign tax audit; (2) establishing a scientific mechanism for selecting accounts; Extensive announcement system to improve the restrictive role of tax audit (3) to establish a tax index database, improve the questionnaire design technology, The use of computerized auditing to support the effective use of modern audit technology (4) the study of electronic commerce audit.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.6
本文编号：2422965
[Abstract]:The purpose of this paper is to analyze the problems existing in the operation of foreign tax audit with cases, and to explore the solutions to the problems in order to popularize the tax work of the times better. It is believed that the problem of low operability of foreign tax audit mainly comes from its high work cost and its function can not be fully reflected. From the perspective of social research methods, this paper puts forward the following suggestions: (1) redefining the status and function of foreign tax audit; (2) establishing a scientific mechanism for selecting accounts; Extensive announcement system to improve the restrictive role of tax audit (3) to establish a tax index database, improve the questionnaire design technology, The use of computerized auditing to support the effective use of modern audit technology (4) the study of electronic commerce audit.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.6
【参考文献】
相关期刊论文 前2条
1 江经杰,刘红林;面对电子商务的税务稽查[J];涉外税务;2000年03期
2 程永昌;电子商务税收问题与政策研究[J];税务研究;2001年01期
本文编号：2422965
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