A Study On The Development Of Tax Audit In China

According to the accounting standards and tax and enterprise income tax "three fee" analysis of the tax audit system and implementation issues. And for our tax audit research is still in the introduction of foreign experience and learning stage, is not too much to create its own tax audit theory. The amount of the tax audit problems and improve the current domestic academic papers have been published by the audit issues is still relatively small compared to the other. Most of the papers are mainly a single point of view are discussed, and the research for the tax audit is still in the foreign-related tax audit. China now tax audit work is mainly in the tax collection and management system, which mainly include the tax inspection, foreign tax audit and tax assessment of these three main components. But the three are not in the name of tax audit, the three have their own requirements of the process, it is the lack of an overall unity of the tax audit system. At the same time, because of the difference of nation lack of relevant laws and regulations and the developed countries in the west, so from many aspects of the tax audit development caused the difficult. Therefore, this paper mainly through the study of accounting standards and tax of the tax audit provides asupporting role. Through the accounting and auditing of the two sides, from the audit point of view to analyze and study the tax audit can improve and enhance the construction of China’saudit system, and perfect do what little one can to help.