Research Of The Third Golden Tax Project Under Local Tax Collection And Administration Audit Process Of Y City

Auditing of tax collection and administration refers to the auditing carried out by the state auditing organ on the tax collection and administration department,which mainly includes two levels,one is the auditing of the state tax authorities,the other is the auditing of local tax authorities,The 35th Five-Year "National Audit Development Plan" identified several major tasks,including the contents of the tax audit to strengthen.Clearly put forward the requirement of at least auditing the collection and administration of customs,taxation and local taxation system revenue within 5 years.Therefore,it is obvious that the tax collection and auditing function is increasingly significant and is the most important part of financial auditing.Under the background of the reform of tax collection and management system in our country,the implementation of "Camp Reform" makes the sales tax,which is the main taxes of local tax authorities,withdraw from the historical stage.Combined with the on-line operation of the Golden Tax Project ?,how to effectively carry out the work of the audit department,As for the current situation,it is rare to conduct tax collection and auditing in the three phases of Golden Tax.The difficulties are also found everywhere.This paper introduces the audit overview of the auditing business conducted by the auditing organ after the Golden Tax III system is put online,In combination with some experiences in local tax collection and auditing in recent years,based on the rational use of the data of Phase 3 of the Golden Tax System,the local tax collection and auditing process is optimized and the tax collection and auditing system is integrated with the Golden Tax Phase III system.Smooth implementation of the local tax collection and management audit,tax information under the full collection and management of tax collection and lay a solid foundation.Focusing on the problems in carrying out the tax collection and auditing work,this paper takes Y local tax collection and auditing process as a case study.By using PDCA cycle theory and other auxiliary methods,combining the theory and practice,the paper focuses on how to optimize Local Tax Collection and Management Process under the Golden Tax System.First of all,on the basis of expatiating on the background,purpose and significance,content and methods of the selected topics,through the analysis of domestic and foreign literature about tax collection and auditing and process optimization,the relevant theories of the tax collection and auditing process are summarized and summarized as case studies Do theory pave the way.Secondly,taking the local tax collection and auditing process of Y City as the starting point,this paper briefly introduces the tax collection and auditing of Y City in the past years and analyzes the process of tax collection and auditing carried out under the Y phase Golden Tax System.Combined with the data and graphs,City local tax collection and management processes of the defect.Aiming at the reasons of the problems in the local tax collection and auditing process of Y tax,the three phases system of Y tax,the objective is to optimize the audit process and establish the tax collection and auditing process in line with the tax information.Finally,the implementation of safeguards against the existing problems in the tax collection and auditing process under the Y tax system of Golden Tax III.Studying the tax collection and auditing process under the Golden Tax III system has very important practical significance for solving the problem that the tax collection and auditing under the Golden Tax Phase III system has not regulated the process and the challenges in the future development.