Research On The Application Of Risk Oriented Concept In Tax Inspection

Under the new situation of the increasingly prominent contradictions in China and the weak economic growth,the reform of tax collection and administration is the objective requirement of social and economic development.As an important part of tax administration,tax reform is the key to realize the goal of tax modernization.After many years of practice,tax inspection has achieved good results in maintaining the dignity of the tax law and maintaining the economic order,however the existing problems in the current tax inspection work have become increasingly prominent: With the rapid growth of the number of enterprises and the diversification of management,it is difficult to take into account both the quality and efficiency;The work is optional,inspection is not deep,not comprehensive;It is difficult to achieve effective supervision of the implementation of the audit,and lack of the ability to maintain a fair tax environment,etc..It is in the tax inspection work in the above problems,the academic and practical circles are actively exploring and innovative inspection methods,in order to improve the quality and efficiency of the audit,effectively maintain the market tax order.Starting from the background and the significance of this risk oriented application in the tax audit,analyzes the research status of risk management at home and abroad.Then,through the investigation and analysis of existing tax inspection organization in question,proposed by the industry risk analysis template application risk oriented concept in the tax inspection.Finally,this paper relies on the National Tax Bureau of A district as the research platform,using the method of combining the theory and case analysis to carry out the tax inspection of the HL cement company,to verify the practicability and feasibility of the risk analysis model of tax inspection in cement industry.From the theoretical point of view,this paper demonstrates the application of the risk analysis model of tax inspection industry,and at the same time,the paper demonstrates the practicability and feasibility of the industry risk analysis template.As a risk oriented concept in the tax inspection work,industry risk analysis template can improve the audit quality and efficiency,to guide the inspection work,and can realize the monitoring of the inspection process,strict enforcement of tax law,has been actively exploring in terms of innovation audit work,provides valuable experience for the realization of modernization reform inspection.