Research On Customs Tax Administration Auditing

Internal audit comes from the entrustment relationship.The internal audit of the government department is an international topic.With increasing calls for strengthening government responsibilities,it has received extensive attention in the world as an important measure of management reform.The demands of the masses for the government to be clean and honest have increased,and the disclosure of government operations has become more and more in-depth.The openness of public sector audit results can help the people know the government's access to and use of public resources.In the face of complicated institutions,government internal audit must become specialized.The faster the society develops.The more the government needs to use internal audits to strengthen the management of risks and the deployment of materials.As an important part of government work evaluation,government internal audit can help government departments to improve their credibility and performance,and is therefore receiving increasing attention.Facing the further deepening of the national reform and the steady advancement of customs and nationwide customs clearance reform,the original tax collection and management model has undergone tremendous changes.The state and society have greater expectation and higher requirements for customs.The taxation task,as the top task of the customs,is also an important form of the state's fiscal revenue,and it also faces greater challenges after the reform.Therefore,tax collection and management audit is an important guarantee for customs tax collection and management reform.It is also necessary to make corresponding changes.Breaking the old audit model and establishing a new model matching the reform will be the new direction of tax collection and management auditing..At the same time,we are facing the rapid development of the information age.The arrival of the big data era means that the effective use of a large amount of data determines the future development of the organization.At the same time,the effective use of new information technology(such as big data technology)by the customs can effectively help Customs has achieved even greater results in various aspects such as security access and taxation management,and it can also lead the future direction of the Customs in the new direction.This article,from the perspective of the customs auditor,clarifies the basic theories of customs tax collection and management auditing through the combing of relevant literature theories,deeply analyzes the current customs tax collection and management audit model,status quo,and the use of risk-oriented auditing in customs.The situation found out the problems and causes,and then put forward their own countermeasures.At the same time,the feasibility of the proposed countermeasures was verified by the demonstration of actual cases.It was pointed out that the problems described in this paper could be solved through corresponding methods and means,and then based on the case,their own relevant suggestions were put forward.By researching,improving,and innovating the audit methods and methods,it not only can solve the problems existing in the current Customs tax collection and audit work,but also points out the directions for future Customs tax collection audit work.