The Risk-based Audit Is Introduced Into The Tax Inspections In The Work Of The Applied Research

As the reform and opening up gradually in-depth, Chinese economy shows a morestrong growth, resulting to the more increase to tax revenue, but the phenomenon of lossof tax revenue is also more and more serious. The tax inspection is an effective means tocontaint the loss of tax, and against the tax illegal and criminal acts. With thepopularization of information, however, transactions become more convenient, frequentand concealment, making the information asymmetry is significantly prominent. Drivenby the interests, all sectors of the tax planning rise, in the name of avoiding the tax risks,to make tax evasion "legalization", but also bring a more severe test to tax inspectors.Learning from the current status of the breadth and depth of the tax inspectors, we cansee that the tax inspectors’s functions is critically weakening, which developmentprospects of concepts and techniques methods is facing with severe challenges.With China’s capital market activity, the auditing technology, which has manycommon sources with tax inspectors, has been widely attention, and it is successfullyevolved from the original accounts based audit, through the system based audit、thetraditional risk-based audit, to the risk-based audit which used by all walks of lifewidely now. The risk-based audit converses the traditional audit techniques in concept,starting with the whole object being audited and achieving the audit work "top down"and "bottom-up" organically integrated, so as to effectively circumvents the seriousconsequences of audit risk from the management fraud，and also improves audit qualityor audit efficiency. This technology fruit not only can raise efficiency and effectivenessfor the audit profession, but also bring with the new management machine for otherindustries. As an important means of national tax administration, the tax inspections isan "twin" brother with audit, so it’s naturally convenient to introduce the risk-basedaudit theory and technical methods into working.This paper not only takes a specific feasibility analysis to introduce the risk-basedaudit into the tax inspections, and also according to the risk-based auditing model andbasic procedures, as well as the concrete steps applied to work, we will build anapplication model and practical applications to integrate the risk-based auditing into taxinspections. In addition, through a preliminary study of specific cases, it implements theorganic integration of the risk-based audit techniques and the tax inspection worktogether to improve the efficiency and reduce the cost of tax inspections.