风险导向审计方法在衡阳国菱收入稽查中的应用

发布时间：2018-04-14 07:27

本文选题：风险导向审计 + 税务稽查　；参考：《湖南大学》2014年硕士论文

【摘要】：面对复杂而严峻的国内外经济形势,我国财政部门采取积极的财政政策,不断的增加结构性减税力度,使结构性减税在一定程度上取代增支,成为积极财政政策的重要方式方法。这些减税政策对接下来各年度税收收入也产生了持续性减收效应。在全新形势下,税务稽查不仅是一项保证税收的例行工作,是打击税收违法犯罪行为的有效手段,是税收工作的最后一道防线,更是保证税收工作全面完成并确保税收环境公平有效的重要保障。复杂多变的经济现象及层出不穷的偷税手段使得税务稽查理念与技术方法的改进已经迫在眉睫。审计理论和技术方法与税务稽查理论方法有着诸多的相似点。现行的风险导向审计理论方法,从被审查对象整体出发,实现了审计工作“自上而下”和“自下而上”有机地结合,有效地规避了管理层舞弊带来的审计风险的严重后果,提高了审计质量与审计效率。这一技术理论完全有可能引入到税务稽查行业,为税务稽查方法的改进带来新的契机。本文从衡阳国菱公司的稽查案例入手,找出衡阳国菱公司在企业收入的方面所做的一系列违反税收法律法规的,人为减少税收的缴纳额度的相关问题,分析了我国税务稽查机关在进行收入稽查工作方法中的不足。将风险导向审计理念与技术方法同税务稽查工作有机地融合起来,运用在衡阳国菱公司的实例中。并根据风险导向审计模型和基本程序以及其在实践操作中的具体应用步骤,构建了风险导向审计在税务稽查工作中的应用模型和实际应用程序,从而提高税务稽查的效率。通过分析风险导向审计方法在收入稽查中的实例应用,对如何建立税务稽查风险模型和实际应用程序,并对在风险导向审计与税务稽查过程中可能出现的问题提出了拟解决的方案：首先,应转变收入稽查管理方式,使收入稽查从制度上适应管理的需求；其次,应减少收入稽查中的风险漏洞,保证收入稽查工作的有效性；再次,应提高稽查人员思想水平,使稽查工作内部管理获得成效推动外部稽查工作进展的有效性；最后,通过重构收入稽查体制、构建收入稽查信息平台使收入稽查工作在政策的制定过程中不断予以实践,促进我国的稽查工作逐步前进。
[Abstract]:In the face of the complicated and severe economic situation at home and abroad, the financial departments of our country adopt active fiscal policies and constantly increase the intensity of structural tax reduction, so that structural tax cuts can to a certain extent replace the increase of expenditure.To become an important means of active fiscal policy.These tax cuts have also had a lasting effect on tax revenues in the years to come.Under the new situation, tax inspection is not only a routine job to guarantee tax revenue, but also an effective means to crack down on tax violations and crimes, and is the last line of defense for tax work.It is also an important guarantee to ensure the overall completion of tax work and ensure that the tax environment is fair and effective.The complicated and changeable economic phenomenon and the incessant means of tax evasion make the improvement of tax inspection idea and technique imminent.There are many similarities between audit theory and technical method and tax audit theory and method.The current theory and method of risk-oriented audit, starting from the whole of the subject under review, realizes the organic combination of "top-down" and "bottom-up" of audit work, and effectively avoids the serious consequences of audit risk caused by management fraud.Improved audit quality and audit efficiency.It is possible to introduce this technical theory into the tax inspection industry and bring a new opportunity for the improvement of the tax inspection method.This article starts with the audit case of Hengyang Guoling Company, and finds out a series of problems related to artificially reducing the amount of tax paid by Hengyang Guoling Company which violate the tax laws and regulations in terms of enterprise income.This paper analyzes the deficiency of the tax inspection authority in the work method of income audit.The risk-oriented audit idea and technical method are combined organically with the tax audit work, and applied in the example of Hengyang Guoling Company.According to the risk oriented audit model and the basic procedure and its concrete application steps in practice, this paper constructs the application model and the actual application program of the risk oriented audit in the tax audit, so as to improve the efficiency of the tax audit.By analyzing the application of the risk-oriented audit method in the revenue audit, how to establish the tax audit risk model and the actual application program,At the same time, the paper puts forward some solutions to the possible problems in the process of risk-based audit and tax audit: firstly, we should change the management mode of income audit, so that the revenue audit can meet the needs of management from the system; secondly,Should reduce the risk loophole in the income audit, ensure the effectiveness of the income audit; third, should improve the ideological level of the inspectors, so that the internal management of the audit work to promote the effectiveness of the progress of external audit work; finally,By reconstructing the system of income audit and constructing the information platform of income audit, the work of income audit can be put into practice continuously in the process of policy making, and the work of auditing in our country can be promoted step by step.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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