Research On The Screening And Prevention Of Accounting Fraud From The Perspective Of Tax Inspection

With China’s economic growth entering a new normal,fiscal revenue has increased from double-digit growth in previous years to single-digit growth since 2014.Taxation is the most important source of fiscal revenue,accounting for more than 80% of fiscal revenue.Accounting fraud,such as tax evasion,tax evasion and tax evasion,has a negative impact on government revenue,market competition environment and the accuracy of macroeconomic policies,and even more is not conducive to the implementation of supply-side structural reform and cost reduction policies.Therefore,it is of great theoretical and practical significance to study the causes,main means,screening methods and prevention measures of accounting fraud in enterprises from the perspective of tax inspection under the new normal background.Firstly,this paper uses the fraud triangle theory to analyze the causes of accounting fraud in China from three aspects: pressure,opportunity and excuse.Excessive tax burden,high tax risk and imperfect tax system lead to excessive tax burden on enterprises.Low illegal cost,imperfect external legal environment and imperfect internal supervision system provide opportunities for accounting fraud,while low professional ethics is an excuse for "rationalization" of corporate fraud.Secondly,it studies the specific means of accounting fraud from four aspects: income,cost,cost and invoice.By combining with practical cases,this paper makes a detailed analysis of the common fraudulent means in each type of accounting fraud,such as hidden income,multiple cost,false increase cost,false invoice,etc.,which lays a foundation for the next screening of accounting fraudulent means.Thirdly,from the perspective of tax inspection,this paper studies the specific methods of screening accounting fraud.Based on the analysis of financial statements,the analysis of accounting books and the audit of accounting vouchers,this paper makes further comparative analysis of commonly used financial indicators,such as inventory turnover rate,accounts receivable turnover rate,tax burden rate and gross interest rate,by means of comparative analysis of indicators,so as to effectively realize the screening.Finally,based on the reality of tax work,this paper puts forward some suggestions on accounting fraud management from three aspects: strengthening the external legal environment,internal control system and tax supervision prevention and control.Especially in the supervision and control of tax departments,it is necessary to effectively use daily collection management to prevent and control fraud at the source,use tax risk assessment to detect fraud in time,and use tax inspection to strictly punish it.Based on the mature theoretical models and technical methods of accounting fraud analysis abroad,and on the basis of our own experience in tax work,this paper finds that accounting fraud is a game between enterprises and tax authorities through theoretical analysis and case analysis.The excessive tax burden,the imperfect tax legal system and the imperfect internal control system of enterprises cause enterprises to constantly obtain the maximum benefits through such fraudulent means as income,cost,expenses and invoices.In order to reduce tax losses,tax authorities continue to compete with accounting fraud through screening methods such as financial statement analysis,accounting book analysis,accounting voucher auditing and financial index analysis.In view of the causes of accounting fraud,combined with the study of fraud means and screening methods,it is proposed that improving the external legal environment,improving the internal control system and strengthening the supervision and prevention functions of tax authorities can effectively prevent and control accounting fraud.