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Research On The Problems And Countermeasures Of Tax Relief Auditing In DF County Local Taxation Bureau

Posted on:2018-05-14Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiFull Text:PDF
GTID:2359330542953587Subject:Accounting
Abstract/Summary:PDF Full Text Request
As an important part of China’s audit and supervision system,internal audit has exercised independent and objective supervis ion and evaluation activitie s within the organization.It not only plays a role in prom oting the healthy developm ent of the economy in some institutions,such as lar ge-scale enterprises and large-scale foreign-funded enterprises,And the important role of the administrative institutions in accordance with the law to independently monitor and evaluate the financial balance of the unit,the authen ticity,integrity,legitimacy,and risk m anagement of economic activities play an important role.Land tax system as a "financial for the country,for the people to collect taxes," the administrative institutions,to establish an effective internal audit also has a very important practical significance.DF County Local Taxation Bureau as the most basic part of the local tax system,tax relief audit as an important part of the audit of tax law enforcement,but also play a regulatory role in the implementation of preferential tax policies,play a support for tax work Sexual,service and security role,as well as the healthy development of the tax ind ustry to protect the role of escort.It can be s aid that the cou nty-level tax re lief audit work to s trengthen the tax revenue tax relief management,improve self-supervision a nd restraint m echanisms,plug the tax collection and management loopholes,as we ll as the prevention of duty crim e and other aspects of play a basi c role in the protection.Howe ver,in the actual work,the role of internal audit in the land ta x system is not as good as expected to play,in addition to the dev elopment is re latively lagging behind,there are generally no institutions,no full-time staff status.Internal audit staff also exist in th e quality of uneven,the program is not standardized and other issues.In par ticular,in the tax relief work of the grassroot s tax bureau,in the case of putting more power into the audit of the financial re venue and expenditure and the audit of the econom ic responsibility of the leading cadres,the tax audit of the tax relief audit is not given to the leadership Ordinary land tax cadres enough attention to carry out the conditions are not perfect.This paper takes the local taxation bureau of DF county as the research object,investigates the deve lopment of the tax exemption and exem ption audit in recent years,finds out the problem s existing in the actual work of tax reduction and exemption,and puts forward the deduction und er the premise of analyzing the cause of the problem Tax audit work to carry out the next step in order to get leadership and general tax cadres recognized to improve the work of tax relief audit environment,but also for other grassroots tax bureau ta x relief audit work to provide a sm ooth reference to better play Tax relief audit within the land tax system to identify hidden dangers,plugging holes,to prom ote management and other im portant functions,to promote the healthy and orderly development of land tax,so that tax relief audit work better for local economic development.
Keywords/Search Tags:Intern al audit, Tax relief audit, Taxation by law
PDF Full Text Request
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