Research On Audit Risk Control Of Tax Inspection Bureau Based On Information Environment

As an important part of national income,tax plays an indispensable role in adjusting income distribution and optimizing resource allocation in the development of national economy.With the continuous development of China's market economy,the increasing tax revenue leads to the corresponding increase of non-compliance.Tax inspection is an important part of tax collection and management.How to give full play to the function of tax inspection in the reform of tax collection and management is an important part of the innovation and transformation of tax collection and management.It has been an effective means to adapt to the development of tax work in the new situation to introduce new tax inspection work mode and actively carry out information inspection work.At the same time,there will be different tax inspection risks from the traditional ones.It is particularly important to accurately identify the tax inspection risks under the new situation and adopt effective risk countermeasures.Based on the theory of risk management,standing under the informationization background perspective to analyze the tax audit risk and response,the control of the tax audit risk has a long-term and dynamic,this paper introduces the control of the tax audit risk model of dynamic axle to form the new connotation to the tax audit risk under the environment of informatization as the axis,with the tax audit risk control method for the middle,taking new COSO framework security system as the outer layer of the dynamic model of the shaft.In the process of rotation and revolution,the model not only realizes the self-improvement of each link,but also guarantees the real-time interaction of each link and level.In order to understand the status quo of tax inspection risk control of X company in the information environment and find out the reference point of tax inspection risk control in the information environment,this paper conducted an investigation and interview on the status quo of tax inspection risk control of X company.Finally,this paper conducts a case study on the control of tax inspection risk of X company in the information environment,in order to expand the perspective of tax inspection risk identification and improve the tax compliance of taxpayers.This paper explores the process of integrating the informatization background into the risk management of tax inspection,which promotes the inspection bureau toimprove the efficiency of tax inspection and reduce the risk of tax inspection on the basis of considering the factors of informatization background,thus theoretically enriching the risk identification level and risk countermeasures of tax inspection.Expand the connotation of tax inspection risk,improve the understanding of tax inspection risk;Promoted the tax inspection risk management theory development.Through the design of tax inspection risk control scheme,it provides a detailed path for the tax inspection risk control in the information environment of X company,optimizes the tax inspection risk response method,provides a new idea for the development of tax inspection risk management theory,and improves the efficiency of tax inspection.