Research On Tax Audit Cases And Account Book Inspection

Account book retrieve and audit is a common approach of law enforcement in tax audit.It can help tax authorities get a full control of corporate taxation and find out possible tax evasion problems meanwhile,Account book retrieve and audit has a negative influence on normal business operation of a corporate.Redundant account book retrieve and audit requests by multiple authorities can also be a violation of the demand of streamline administration,institute decentralization and optimizing Services of the State Council.So it can be a difficult problem to better optimizing the procedure of account book retrieve and audit.The study found that there are three major problems in account book retrieve and audit procedure.They are the imperfect law and regulation system,imperfect management system and basic level law enforcement difficulties.Bu solving those three problems,we can better protecting taxpayer rights and regulating the law enforcement behaviors of Account book retrieve and audit.The acticle will try to sovle the problem of imperfection of law and regulation system by improving approval process of law enforcement,introducing external supervising system,making internal regulations to protect proper rights of taxpayers,determining account book retrive and audit by tax authorities and evidences retrive by public security as the optimal choices.The acticle will promote account book retrieve management system by establishing internal account book retrieve mangement and bringing entruested account book retrieve into daily management institution.The acticle will strengthen the enforcing law group of tax authorities,promote the whole process record system of administrative law enforcement,increase internal control and supervision and post event accountability,increase cooperation between departments and independent law enforcement so as to lower the risks of basic level law enforcementThis article is divded into five chapters.The first chapter is the introduction.The second chapter is an introduction of concepts and situations of account book retrieve and audit by tax authorities.The third chapter is about the problems of account book retrieve and audit and its causes.The fourth chapter is about issues about account book checking entrusted by other department.We will give our conclusion and advices in the fifth chapter.