A Case Study Of Foreign Tax Audit Taking AK Company As An Example

With China's economic reform and opening-up,more and more enterprises with foreign investment and foreign enterprises China investment environment and preferential tax policies,a large number of foreign capital into China market,to the tax work,especially foreign tax work has brought great opportunities,it is a difficult task and challenge.As an important way to improve the degree of tax compliance.tax behavior norms of foreign enterprises,China's foreign-related tax audit started late,there are imperfect system,the technology is relatively backward,poor quality of auditors and audit information dispersion problems.Many foreign companies use these weaknesses to achieve the purpose of reducing tax increase profits.Therefore,it is urgent to improve the tax audit system.This paper describes the situation of foreign enterprises in China,research content and research results at home and abroad.This paper makes a deep research on the related concepts and relevant theories of foreign-related tax audit,and then from the tax collection and administration,tax audit,and then to the foreign-related tax audit.According to the National Bureau of statistics data released on foreign invested enterprises in China business and tax analysis,through the analysis of the data to demonstrate the importance of foreign tax on tax revenue of our country and improve the importance of foreign-related tax audit.Through the example of AK company and DA company as an example,this paper analyzes the current situation of China's foreign tax audit.To understand the specific process and content of the audit from the perspective of practical operation,and find out the existing problems of foreign tax audit.Through the analysis of existing in the application process of the foreign-related tax audit found difficult,tax audit work,focus on management,light service evaluation system is not scientific,information scattered information collection and other aspects of the problem of high cost.In view of the problems existing in the current foreign tax audit work,this paper sets up a perfect foreign-related tax audit system from three aspects of the tax authorities,the modern risk oriented audit model and the information system.Based on the modern risk oriented model and the information system as the carrier,the new model of foreign tax audit.Through the improvement of the foreign tax audit mode,we can reduce the audit cost and risk,and improve the efficiency of audit.Summary in the last stage of the article,from the whole of China's foreign-related tax audit of the current situation and problems,suggestions and Countermeasures for improvement are discussed,and prospect the future development of China's foreign-related tax audit.