以风险为导向的审计型税务稽查新模式探微

发布时间：2018-01-10 00:09

本文关键词：以风险为导向的审计型税务稽查新模式探微　出处：《财会月刊》2017年08期 　论文类型：期刊论文

【摘要】：随着社会经济的不断发展,传统税务稽查方式越来越无法适应当前税收征管的需要。风险导向审计通过对企业环境和经营活动进行全面探析并有效地利用各类审计程序,最大限度地降低审计过程中存在的不确定性,确保审计工作的有序开展。本文以房地产开发行业为研究对象,探究审计型税务稽查的基本方法及其在风险评估、控制测试、实质性测试和纳税遵从评价这四个工作流程中的具体应用。研究表明,风险导向下的审计型税务稽查既优化了工作流程,又加强了管与查之间的沟通,可以促进税收稽查资源的充分利用,有效提升税务部门的查案能力,提高税收征管效率和水平。
[Abstract]:With the continuous development of social economy, the traditional tax inspection methods are increasingly unable to meet the needs of current taxation. The risk of a comprehensive analysis on the business environment and business activities and effective use of all kinds of audit procedures through the audit, audit to minimize the uncertainty in the process, to ensure that the audit work carried out in an orderly manner based on the real. The development of the real estate industry as the research object, basic research methods of tax inspection and audit in risk assessment, control test, evaluation of the specific application of the four work in the process of substantive testing and tax compliance. The study shows that the risk oriented audit of tax inspection can not only optimize work processes, and strengthen the management of communication and check the full use of resources can promote the tax inspection, tax departments to effectively enhance the investigative ability, improve efficiency of tax collection and water level.

【作者单位】：新疆财经大学会计学院;
【分类号】：F812.42
【正文快照】： 一、引言在经营环境日益复杂、企业规模不断扩大的现实情况下,传统税务稽查方式已显现出越来越多的问题。在原有的检查方式下,稽查人员在执法的过程中存在很大的自由行权空间,难以兼顾工作质量和工作效率,也无法最大限度地降低各类不确定因素发生的可能性。这些问题的出现,促

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