Research On The Process Of Risk Oriented Tax Audit In The Tobacco Industry

Tax audit is one of the important means of tax authorities on tax compliance and tax security management. With the reform and development of the tax situation, western developed countries such as the United States, Britain, Australia, the Netherlands tax administration department, risk management in the "risk" concept and method into the tax audit, the gradual implementation of to promote risk oriented tax audit procedures and methods of reform.Compared with the developed countries in the risk oriented tax audit reform, China’s tax authorities for enterprise risk management and tax audit is basically a separate, combined with the experience is not much. With the State Administration of Taxation in recent years, emphasis on corporate tax audit and risk management control and other tax administrative means to prevent tax risk and the concept of risk management into the tax audit, which need to explore a set of risk oriented modern tax provided the audit process.The based on domestic tax situation and the reality basis, with the theory of tax audit and risk management theory, tax risk theory as theoretical support, to explore a set of risk assessment, risk of self-examination, risk analysis, audit, tax, and summarize the feedback five established steps to risk guide to the core process of tax audit; the State Administration of Taxation in 2014-2015 for whole process risk management practice of the national tobacco industry as an application case, analysis, sort out and summarize, finally draws the conclusion.The first chapter expounds the research background and significance, pointed out that the risk oriented audit tax trend, lists the research methods and innovation and research framework; the second chapter on the basis of the theoretical analysis of tax risk oriented audit process for the definition of the concept, theory and system of relevant literature at home and abroad; the third chapter is based on theoretical analysis and the realistic foundation, the five stages of the tax audit summary discusses and summarizes the risk oriented:risk assessment, risk analysis, corporate self-examination, tax audit and feedback; the fourth chapter carries on the analysis to the case, the State Administration of Taxation from 2014 to 2015 for the tobacco industry risk oriented tax audit practice based on the relevant procedure step by step decomposition, data description and summary and combing, analysis according to the five order process summary; the fifth chapter Case summary, for risk-based tax audit process were practice summary, and analysis of the implementation of the conditions and limitations, and expounded the improvement; chapter six obtained the conclusion and further prospects, for risk-based tax audit process further good request.The basic conclusions of this paper:China should draw lessons from the advanced experience of the western developed countries, based on the current economic and tax situation, the establishment of a risk oriented tax audit process with Chinese characteristics. The use of tax audit of the administrative means to risk management and control of enterprises, strengthen the tax inspection of the former station analysis means, and ultimately improve the enterprise’s tax compliance. The paper explores the risk oriented tax audit process, which has certain scientific and universal, and it is worth popularizing and applying in practice.