Risk-based Audit Approach Applied In Hengyang Guolingrevenue Inspectors

Since the rapid development of China’s economy since the reform and opening up, China’s tax revenues continue to increase, in order to promote long-term sustainable development of China’s economy, the country through continuous development of different fiscal and tax policy to promote China’s economic development. Complex economic phenomena, tax means endless idea of making the tax audit process improvement and technology have been imminent. In China’s current tax audit under the new complex and difficult situation, is not only a guarantee routine tax, it is an important task to complete a tax increase tax revenue task is to ensure that tax work completed to ensure tax fairness effective protection carried out.The auditing theory and methods and tax audit theory method has a lot of similarities. The risk oriented audit theory and method, from the overall object reviewed, realized the organic combination of the audit work of "top-down" and " bottom-up" serious consequences, effectively avoid the management from the fraud audit risk, improve audit quality and efficiency. This technique is introduced into the theory is completely possible tax auditing industry, bring a new opportunity for the improvement of tax auditing method. This article from the Hengyang Guoling company audit case to start, to find Hengyang Guoling company do enterprise income in a series of violation of tax laws and regulations, to artificially reduce the problems related to the payment of tax credits, analyzes the insufficiency of our country’s tax auditing organs in the income method of inspection work. The method of risk oriented audit theory and technology with the tax audit work organic integration, used in the example of Hengyang Guoling company in. And according to the risk oriented audit model and the basic procedure and its practice in concrete application steps in operation,constructing risk oriented audit model applied to tax audit and actual application,so as to improve the efficiency of tax inspection.Through the examples of the application of risk oriented audit approach in the analysis of income in tax, on how to establish the tax audit risk model and practical application, and aims to solve the scheme proposed by may appear in the risk oriented audit and tax audit process problems:first, we should change the income audit management mode, to adapt to the demand of income audit management from the system; secondly, should reduce income in tax risk vulnerabilities, guarantee the validity of the income audit work; thirdly, we should improve the inspectors from the ideological level, make the inspection work of successful internal management to push the effectiveness of external auditing work progress; finally, by reconstructing the income audit system, constructing the information platform to make income income audit inspection work in the policy process constantly in practice, to promote our country’s audit work step by step forward.