Research Of Tax Assessment Method Based On Modern Risk-oriented Auditing

Tax assessment is an important initiative used by state tax authorities to promote tax compliance and to reduce the loss rate of tax revenue. In recent years, the tax assessment has been playing an increasing and important role in the tax collection and management.It can also be used to enhance tax source management, to optimize tax service and to promote tax compliance. But during the process of responding to tax compliance risks, tax assessment---as a primary means of risk management which is carried out by tax authorities---as many neglected problems itself, such as weaker risk awareness of the staff and the measures of risk control out of line with the evaluation business, as a result, tax assessments post is one of highest-risk posts. It is an important task for tax authorities to reduce the risk assessment work in law enforcement effectively, to protect cadres, to improve the effectiveness of tax assessment.Modern risk-oriented auditing techniques provide us with a useful reference to prevent their risk in this field. The most notable feature of this technology is to include the risk prevention measures into the audit process. The audit process is thoroughly accompanied by audit risk control thus it can effectively reduce audit risk and enhance audit quality and efficiency.The center of this article is optimization of tax assessment. The essay starts from the limitations of the methods of analysis and assessment, and then attempts to draw on modern risk-oriented audit concepts and techniques, includes the prevention and control of the risks of tax assessment in the whole process, explores the tax assessment methodologies based on modern risk-oriented audit and assess law enforcement risk-oriented.This article is divided into nine chapters, chapter one is the introduction of the whole essay about the background and the value of the research. Besides chapter one, the main body of this article is comprised of four parts:chapter two and chapter three are the first part, it focuses on related theories. Such as the fundamental connotation-. basis of theory and assessment method of tax assessment.The results of audit technology theory research in recent years and the definition of tax assessment risk are also concerned in this part. Chapter four is the second part which deals with the analysis of problems. In this part, the composition of tax assessment system will be presented and the limitations of assessment methods will be discussed from the scope of the assessment, the foundation of the assessment, analysis means, evaluation, interviews and information handling. The third part is the main part of this article which is from chapter five to chapter eight. It discusses the necessity、feasibility and implications of drawing on risk-oriented auditing techniques on the angle of optimizing the tax assessment method. On the basis of information collected beforehand、the risk analysis of tax assessment internal controls and surveys of no recurrent items,it concentrates on how to optimize the tax assessment. At last it will analysis the application of the tax assessment based on risk-oriented method through a case.The conclusion and prospection is in part four, that is chapter nine, there is a brief evaluations and a suggestion on the directions of further research.The main contribution of this article is as followings:first, it clearly points out the limitations of the tax assessment from the opinion of methodological tools; second, it offers concrete measures of optimization of quality and efficiency of tax assessments,meanwhile, it attempts to applicate the modern risk-oriented auditing techniques of social auditing industry into the process of tax assessment, thus the prevention and control of the risks of tax assessment will be included in the whole process of tax assessment business. Last but not least, it is exploration of the establishment of risk-oriented tax assessment that helps to enlarge the vision of the innovation of tax assessment and provides new ideas and reference of the research in risk prevention of taxation law enforcement.There are some shortcomings in this article:relevant research is still in its initial stage, the theory is underlying a comparatively weak basis, the necessity and feasibility of tax-assessing risk quantitative evaluation risk grading approach and the construction of the system of risk-oriented tax assessment should be studied.