Research On Applying Of Risk-oriented Auditorial Tax Inspection

As further development of tax inspection towards leading enterprises, problems oftraditional inspection methods were exploded. For instance, existing methods could notwork effectively while enterprises expanding scales, nor could work efficiently whileoperating environment getting complicated; Outcomings were unconvincing whilearbitrariness of inspection increasing; Tax authorities could not effectively enforcemonitoring systems; Risk management could not work as expected, etc. Based on thoseproblems, academia and practical circle were provoked to explore and create inspectionmethods, to improve the ability of authorities commanding risk control towards leadingenterprises in practice, thus ensuring tax inspection.The thesis as below was basically divided into three parts. Firstly, it reveals thebackground and significance of this task and explains the reality of tax audition bothdomestic and overseas. Secondly, at the point of theoretical study, it defines conceptionsconcerning tax audition and risk-oriented auditorial tax inspection. And it presents the ideaof advancing tax collection through combining tax inspection and audition. At last, bylinking the connection between theory and practice, it reveals problems in the realitythrough the cases of tax inspection towards GT Company in A city and concludesimprovement plans, thus acquiring valuable conclusions.This paper demonstrates the scientificity of risk-oriented auditorial tax inspection andproves its feasibility through case study. It also proposes improvement plans concerningconsequences and courses, thus exploring management innovation in tax inspection. Itprovides tax authorities with positive experience on risk management towards tax erosion.And it improves the effect and efficiency of tax inspection.