Research On Risk Control Of Auditing Tax Inspection

Due to the similarities between tax inspections and audits,the new tax audit model of using taxation audit technology to implement tax audits has emerged.Auditing Tax Inspection can make up for deficiencies in the traditional tax audit model,reduce audit costs,improve audit efficiency,and implement precision strikes on tax-related crimes,effectively bringing the order of tax collection and management.However,as an emerging tax auditing model,audit-based tax audit also has many defects.These defects still cause a lot of risks in its implementation process.This is one of the reasons why Auditing Tax Inspection is not applied to the tax authorities on a large scale.As the main body of law enforcement,tax authorities and tax inspectors are law enforcement officers who perform specific administrative actions.If they perform improperly in the course of auditing,they may lead to inspection risks due to laws,personnel quality,and environmental law enforcement.Therefore,it brings administrative liability risks and criminal liability risks to law enforcement entities and law enforcers.How to implement risk control on the inspection process,reduce the risk in Auditing Tax Inspection,and reduce losses for the state,tax authorities,and tax auditors is an important issue for Auditing Tax Inspection.In terms of research theory,there is little research on the Auditing Tax Inspection model itself,and there are not many studies on its risk control.In the incident of tax auditing,it failed to attract enough attention and attention to the issue of risk control.Based on the above background,the research on risk control of audit-based tax audits,improvement of existing risk control models,improvement of risk control strategies,and formation of a unique risk control model for audit-based tax audits are very important for large-scale promotion of audit-based tax audits.The significance.This article uses the methods of literature research and case analysis to study the selected topics.First of all,it elaborates the relevance of the tax auditing and auditing risk control theory,and combines the research status of the auditing tax auditing risk control theory to provide theoretical support for the following text.Introduce some practices of the State Administration of Taxation on Auditing Tax Inspection,and study its implementation links to find the main risk points in all aspects of audit-based tax audits.Later,after providing the case to the tax authorities for understanding and obtaining information,the tax authorities were introduced to XX Company's tax auditing cases,and the risks in various aspects of the case were analyzed one by one,and options,opportunities,policies,technologies,and integrity were found.Five aspects of risk.Subsequently,based on the improvement of the existing audit risk model,a risk control model of audit-based tax audit was proposed.Finally,based on the audited tax auditing risk and the proposed model,nineteen risk control strategies were put forward from the perspectives of selection,opportunity,policy,technology,and clean governance.This is to audit-based tax auditing risk control and improve the application of the model.The degree of significance is very significant.