A Case Study Of SH Company's Foreign-related Tax Audit Based On Risk-oriented Audit

Over the past 40 years of China's reform and opening,foreign companies have been entering the Chinese market and investing in various fields.The economic entity,dominated by foreign capital,is becoming more and more important in the proportion of the national economy.At present,the importance of foreign-related tax audit is more important.The traditional tax audit has been unable to adapt to the development of the times,but under risk oriented of tax audit,through a comprehensive analysis of the internal and external environment and management,carries out effective audit procedure.It greatly reduces the uncertainty of risks in the process of audit and makes security audit work in order.In this paper,we use the actual case,make sure us carry out the actual tax audit work process.Practice shows that under the guidance of the risk of tax audit not only optimizes the work flow,and strengthen the communication between the Tax Bureau and Enterprises.It can promote the effective allocation of tax audit resources,greatly enhance the tax law enforcement investigative ability,promote the progress and effectiveness of tax collection and improve management level.