Research On The Emloyment Of Auditing Method In Inspection Bureau Of SAT Of Zhaotong

With the development and restructuring of enterprises,the methods of production and management have undergone great changes.Traditional methods of tax audit cannot fully adapt to the companies today,especially for larger companies,so the tax inspection department hardly ensure that its tax inspection with high quality and efficiency.Liaoning Provincial Office,SAT in 2011 proposes the application of risk-oriented audit in the tax inspection first,and makes a special method named tax inspection-audit method,which can carry out comprehensive and effective inspection for key tax sources companies.Tax inspection-audit method used in tax audit can improve audit efficiency and quality to make inspection more specific,and can effectively reduce the omissions in the audit to make inspection more comprehensive and focused,on the other hand,it reflects the concept of taxpayer service.But this method is a heavy workload and higher requirement on staffs,and there is no way to address the low quality of staffs or weak deterrent and other issues.This paper shows that the reasons for proposing tax inspection-audit method,its background,current status,and practical application.Then this paper summarizes the procedures between traditional tax audit and tax inspection-audit,and compares the two.In conclusion,this paper illustrates that using tax inspection-audit method is necessary based on the analysis of the existing problem in Zhaotong Municipal Office,SAT.To analyze the sales tax and corporate income tax audit cases,respectively,based on risk assessment,testing,substantive proceedings,tax compliance evaluation analysis of four links put forward proposals for four links to better carry out the tax inspection work,and improve tax audit-audit method and provide relevant recommendations.