Application Research On Using Risk-Oriented Audit Technology To The Tax Assessment

The risk-oriented audit is based on the theory of strategic management and system theory as a guide,based on the bottom-up and top-down audit ideas on the audit object risk assessment and analysis of an audit theory and technology.Risk-oriented audit in both theoretical and practical aspects,are to adapt to the current stage of economic and social development of the product,representing the front of the existing audit theory,is the latest stage of the development of existing audit theory.Risk-oriented auditing can effectively allocate audit resources,control audit risk,and improve audit efficiency.In this case,the tax assessment as a flexible law enforcement way,can effectively resolve the contradiction to eliminate the tax risk,so more and more by the tax authorities(the tax authorities),the tax authorities are becoming more and more complicated,The attention.Under the conditions of the existing economic development and the conditions of taxation,the tax assessment has played a leading role in tax collection and management.But the tax assessment also has its own problems,such as the legal status is not perfect,the assessment of fine is not high,low risk hit rate,it is difficult to rational allocation of assessment resources.The use of risk-oriented audit technology,so that the tax department in the process of tax assessment,from the enterprise’s external environment,business strategy,internal control,data presentation and other levels found loopholes and risks,on the one hand is conducive to improving the internal management system,To avoid the risk of taxation,on the other hand is conducive to the tax authorities to eliminate the risk of tax law enforcement,to avoid the loss of taxes,the tax source as far as possible into tax.Through the use of risk-oriented audit technology in tax assessment,it can effectively improve the risk assessment of tax assessment,improve the evaluation effect and save the assessment resources.This paper analyzes the relevant concepts of risk-oriented audit technology and tax assessment,analyzes the existing problems of current tax assessment,analyzes the problems of optimizing tax assessment methods and processes,analyzes the risk-This paper puts forward some concrete measures to improve the existing tax assessment methods and processes in order to optimize the tax assessment method,and to improve the feasibility of the tax assessment method and the process of taxassessment.Provides a more feasible way of thinking.