Application Research On Using Risk-oriented Audit Approach To The Tax Assessment Of One Dark-tea Enterprise A

The tax assessment is an important tool for promoting tax compliance,reducing tax revenue losses and strengthening tax management.With the major development of the internet plus and the implement of big data,the asymmetric information between enterprises and tax authorities is becoming more severe.The game between the maximization of benefits and tax compliance brings new challenge to the tax assessment.The preliminary tax authorities are weak in tax assessment and risk awareness.The risk control and assessment methods do not match,resulting in increased risk of tax assessment.However,the audit technology which is as similar as tax assessment adopts the risk prevention measures through the whole process in order to promote auditing efficiency,and decrease auditing risk and ensure the auditing quality.It enlightens us in the field of tax assessment.To tackle the problems in the tax management of special agricultural enterprise,this thesis focuses on the optimization of tax assessment process and the prevention of tax law enforcement risk by using risk-oriented audit approach.One dark-tea enterprise A has been selected as the object.Starting from the traditional tax assessment method,we find that the existing system of tax assessment is insufficient,and the feasibility of the method is not enough.The level of specialization and information utilizing is low.Therefore the risk of tax management is increased.Accordingly,this paper optimizes the traditional tax assessment process and establishes the tax assessment system which is based on the risk-oriented audit approach.This new approach added risk assessment analysis before the original case study in order to locate the questionable points and identify their risk level,and allocate the assessment resources accordingly.Eventually,it puts forward the countermeasures against tax risk and brings out suggestions to tax assessment of the dark-tea processing enterprises in a full-fledged way,thereby improving the quality and efficiency of tax assessment,and reducing the risk of tax assessment.The author hopes that the thesis would provide empirical evidences for the establishment of risk-oriented tax assessment system.