Research On Problems And Countermeasures Of Tax Audit Risk Management

In 2015,the Legislation Law of our country further clarified the statutory principle of taxation,Which is established as a basic principle in the reports of the18th and 19^th National Congress of the Communist Party of China.With the deepening of China’s reform and opening up and the speeding-up of the modernization of social governance,citizen has gradually increased their awareness of safeguarding rights and their rights protection methods show a trend of diversity.In addition,the tax reform of our country has also entered the reform of the deep-water zone.The superposition of various factors has led to an increase in the current tax law enforcement risk s.The tax audits which is responsible for tax evasion and illegal tax fraud,as the last protection of tax work plays an important role in cracking down tax-related crimes and safeguarding income while inevitably becoming the focus of tax collection and ta xation.The risk of inspection also showed an increasing trend year by year.Based on the large increase of tax inspection risk,this paper focuses on the identification and management of risks and finally puts forward corresponding measures to avoid the inspection risks.Take ZS IRS as an example,this paper introduces the types of risk faced by tax inspection and the measures of risk management such as preventing and avoiding risks by means of grassroots inspection departments.Based on the significant increase in the risk of tax auditing,this article focuses on current China’s tax auditing risk management methods.Introduce relevant concepts and basic theories of tax auditing risk management,from risk to risk management,then from auditing risk to a uditing risk management,from face to point,and finally settled on the connection and difference between tax risk management and tax auditing risk management.At the macro level,starting from the development of China’s tax inspection and development,we will focus on the introduction of China’s tax inspection risk and risk management development process and the current system.At the micro level,the ZC District Taxation Bureau took the case as an example and responded to the experience and deficiencies o f the tax auditing bureau of the county-level tax auditing bureau in another dimension.Through studying the US and German tax auditing risk management methods,and studying the experience of the tax auditing department of Ningbo City in tax auditing risk management,through the introduction of international and domestic experience in tax auditing risk management,drawing lessons from its advanced practices,and finally In order to strengthen the risk management of tax auditing,we propose countermeasures and suggestions for avoiding risks from three aspects:legal mechanism,personnel,and information.The characteristics of this article are based on the ZC District State Taxation Bureau as an example.With the aid of auditing departments in the auditing practice,the types of audit risks that may be faced by the district and county a udit bureaus in terms of institution setting,staffing,and tax auditing are introduced.Audit Bureau practices in tax auditing risk management.Among them,there are good practices that can be used for reference and promotion,and there are also deficienc ies in the county-level tax inspection departments.