A Study On Tax Audit Involving Foreigners

This research aims to probe into the present situations, predicaments and giving suggestions to develop tax audit involving foreigners by the case study. The operational problems come from the high administration costs and relatively low effects. To improve the quality of this work, the suggestions are as follows: 1. To develop a high level of knowledge and understanding in the purpose of tax audits involving foreigners and the role of auditing 2.To establish effective selection mechanism combined with high sanctions and have an information strategy 3. To develop leading indexes for follow-up and evaluation, and to have modern support tools such as guidelines and computers 4. To develop further research of e-commerce audit.