风险导向审计技术在纳税评估中的应用研究

发布时间：2018-06-12 00:27

本文选题：风险导向审计 + 纳税评估　；参考：《重庆理工大学》2017年硕士论文

【摘要】：风险导向审计技术,是在战略管理理论以及系统理论的指导下,从自下而上和自上而下两种审计思路出发,评估和分析被审计对象风险的一种审计理论和技术。风险导向审计在理论和实践两个方面,都是适应现行经济和社会发展阶段的产物,代表了现有审计理论的前沿,是现有审计理论发展的最新阶段。风险导向审计能够有效的控制审计风险、提高审计效率,更高效的分配审计资源。当前税收形式越来越复杂,征纳双方博弈越来越激烈,在此情形下,纳税评估作为一种柔性执法的方式,能够有效化解征纳矛盾、消除税收风险,因此越来越受到税务机关的重视。在现有经济发展条件和征管条件下,纳税评估在税收征管中起到了中流砥柱的作用。但纳税评估也存在自身的问题,例如法律地位不完善、评估精细度不高、风险命中率偏低、难以合理分配评估资源等。在纳税评估工作中运用风险导向审计技术,能够让税务部门在纳税评估的过程中,从企业的外部环境、经营战略、内部控制、数据列报等各个层面发现漏洞和风险,一方面有利于企业完善内部管理制度,规避税收风险,另一方面有利于税务机关消除税收执法中不作为的风险,避免税款流失,将税源尽量转化为税收。通过在纳税评估工作中运用风险导向审计技术,能够有效提高纳税评估风险分析命中率、提升评估效果、节约评估资源。本文借鉴国内外相关研究成果,解释了风险导向审计技术与纳税评估的相关概念,分析了当前纳税评估存在的问题,围绕如何优化纳税评估方法和流程,多方面、多角度分析了将风险导向审计技术引入纳税评估工作的可行性,并从前期信息采集、环境信息分析、非财务信息分析、内部控制情况分析等方面提出了改进现有纳税评估方法和流程的具体措施,为优化纳税评估方法提供了较为可行的思路。
[Abstract]:Under the guidance of strategic management theory and system theory, risk-based audit technology is a kind of audit theory and technology to evaluate and analyze the risk of the auditees from the bottom up and the top down. Risk-oriented audit is the product of the current stage of economic and social development in both theory and practice. It represents the frontier of the existing audit theory and is the latest stage of the development of the existing audit theory. Risk-oriented audit can effectively control audit risk, improve audit efficiency and allocate audit resources more efficiently. The current tax forms are becoming more and more complex, and the game between the two sides is becoming more and more fierce. In this case, tax assessment, as a flexible way of enforcing the law, can effectively resolve the contradiction between collection and payment and eliminate the tax risk. As a result, more and more attention has been paid by tax authorities. Tax assessment plays a key role in tax collection and management under the existing conditions of economic development and collection and management. However, tax assessment also has its own problems, such as imperfect legal status, low accuracy, low risk hit rate, and difficult to allocate evaluation resources reasonably. The use of risk-based audit technology in tax assessment can enable tax departments to discover loopholes and risks from the external environment, business strategy, internal control, data presentation, and so on, in the process of tax assessment. On the one hand, it is helpful for enterprises to perfect internal management system and avoid tax risk. On the other hand, it is helpful for tax authorities to eliminate the risk of inaction in tax enforcement, to avoid tax loss, and to convert tax sources into tax as much as possible. Through the use of risk-based audit technology in tax assessment, it can effectively improve the hit ratio of tax assessment risk analysis, improve the evaluation effect, and save the evaluation resources. Based on the relevant research results at home and abroad, this paper explains the related concepts of risk-oriented audit technology and tax assessment, analyzes the problems existing in the current tax assessment, and focuses on how to optimize the methods and processes of tax assessment. The feasibility of introducing the risk-based audit technology into tax assessment is analyzed from many angles, and the analysis of pre-information, environmental information, non-financial information, etc. In the aspects of internal control analysis, the paper puts forward some concrete measures to improve the existing tax assessment methods and processes, and provides a more feasible way of thinking for optimizing the tax assessment methods.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42;F239.1

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