| For enterprises,under the dual influences of changing tax policy system and entangled interest choices,the tax-related risks are inevitably existing and gradually increased under more and more complicated internal and external environments.Tax auditing,as an important method for taxing authorities to deal with the tax risks from large enterprises,plays a very important role as a “catalyzer”for improving the relationship between tax levy and payment,and became a focus of public attention as well.Different from tax assessment and tax inspection,tax audit conducts flexible activities of tax risk management which are based on equal cooperation and mutual trust between tax authorities and enterprises,it can discover systemic tax risks and more acceptable by enterprises.The introduction of tax audit concept is not only an important reference for the tax-related risk management model of large enterprises,but also a reform and exploration for tax risk management of Chinese large enterprises.This paper uses the risk-oriented tax audit process to analyze the express logistics company“T”,in order to given suggestions for how to adapt,coordinate and cooperate with tax authorities’ tax risk management and improve their risk prevention and control ability.Firstly,according to the pilot experience of the tax authorities,the tax audit process is summarized.Secondly,by decomposing and analyzing the commodity flow,invoice flow and cash flow of the auditing object,the key auditing scope is identified.Then,confirm and verify the doubts during the on-site auditing.Finally,countermeasures are proposed to strengthen the company’s internal control and improve their level of tax compliance. |
