The Exploration Of The Commercial Concrete Industry's Tax Audit Risk

As China's socialist market economic development,expanding its tax,tax revenue has increased year by year,but with the development of fast does not adapt the business operators pay tax consciousness.For their own interests,the business operators to tax avoidance is racking their brains,tax compliance situation is a cause for concern.Not complying with the direct result of performance for tax tax revenue,income distribution imbalance,unfair competition in the market environment of equality.Tax compliance degree not only directly reflects the operators' willingness to pay taxes,also to a certain extent,reflects the tax authorities to impose management level.Tax in our country does not comply with the phenomenon occurs frequently,which should be paid attention during the height of the taxation authority,and tax audit is a powerful tool to improve the degree of tax compliance.And compared with tax assessment methods,tax audit process more scientific and more rigorous and technology;And tax audit compared with the purpose of illegal taxpayers tax act,tax audit aims to guide them correctly,improve the taxpayer compliance,softer.Therefore,to study the tax audit has great practical significance.It is not only beneficial to improve the level of tax collection and administration,tax to raise the important role of financial income and economic regulation,more conducive to more conducive to promote harmonious relations between the two sides of the taxpayers and publicans,increase the degree of tax compliance.Now,our country initiated by the tax authority major the development direction of the tax audit risk as the guidance of the tax audit.So this article to the tax audit risk as the main research object,through the analysis of the content of the tax audit risk and its causes,to explore ways to control the audit risk,so as to achieve the purpose of tax audit.Article in financial audit risk model for reference,will affect the tax audit risk factors as heavy blunder newspaper risk and tax inspection risk,and take the industry as a breakthrough point for the analysis of the tax audit risk.Because of the commercial concrete industry industry tax compliance problem is more outstanding,and along with the development of the construction industry in the status of tax revenues have increased,so the commercial concrete industry as analysis object has a certain practical significance.In this paper,the main research methods: this article mainly used the case analysis and literature analysis.Research idea of this article: the article first together with the present situation of the development of the commercial concrete industry,industry characteristics and the actual working status of the tax authority,to explore the risk of material misstatement of concrete products industry and the tax audit risk and its causes.Take the example of A company to enterprise's financial data,declare the goods from the concrete data and previous tax-related behavior on the basis of analysis of the company have A possible risk of material misstatement and tax audit risk and its causes.Finally through the concrete products industry and there is A company's tax audit risk and the analysis of the causes,put forward the countermeasures of reducing the risk of commercial concrete industry tax audit and,from the point of view of the whole tax management advice on how to guard against the tax audit risk occurs.The article main content: the article is divided into five chapters altogether.The first chapter is the introduction part,mainly introduced the research background,significance and the domestic and foreign about the audit risk and the risk of the commercial concrete industry tax audit findings.And briefly in this paper,the article research train of thought,method and research content and framework.The second chapter introduces the concept of the tax audit risk.From the meaning and characteristic of the tax audit risk,to the tax audit risk identification,and wide application in the practical work of audit risk identification tool-the audit risk model,comprehensively describes the basic concept of the tax audit risk in our country and the recognition methods.The third chapter is the commercial concrete industry tax audit risk and cause analysis.First this chapter briefly introduces the definition and current situation of the development of the commercial concrete industry industry,combining with the concrete products industry after industry characteristics from commercial concrete material misstatement risk and check risk two aspects,analyzes the concrete products industry of audit risk and its causes.The fourth chapter is the analysis of audit risk and its causes of A company.A heavier mistake at two aspects of risk and check risk analysis of A company tax audit risk and its causes.The fifth chapter puts forward Suggestions on the control and guard against the tax audit risk.The first part of this chapter,according to the above commodity concrete industry and audit risk and its reason analysis,A company put forward the advice of the tax audit risk control of commercial concrete industry.The second part to the next level,and puts forward the measures to prevent tax audit risks.The research conclusion of this article: the tax authority to effectively control the tax audit risk,increase the degree of taxpayer tax compliance,first of all,from the global perspective,speed up the implementation of the tax audit system is completed;Next to update the audit idea,pay attention to audit informationization construction and the audit professional talent training;In addition to work before,and strengthen the daily management of the taxpayer.