A Case Study On The Application Of Risk-oriented Audit Tax Inspection In Z Company

Tax is an important part of national economic income.Tax accounting and collection are based on financial accounting.Tax and finance are inseparable,and audit and tax inspection also have similarities in processes and methods.At present,China’s tax scale is expanding day by day,and the phenomenon of tax non-compliance is also increasing at the same time.As an important means to protect tax,tax inspection is of great significance to improve tax compliance.As early as 2003,some scholars proposed to combine audit methods and ideas with tax inspection.In 2007,Liaoning IRS began to explore the audit type tax inspection mode.Therefore,the combination of risk-oriented audit and tax inspection has strong feasibility and practical significance.Based on the tax inspection under the risk-oriented audit mode,conduct a comprehensive assessment of the tax related risks of the inspected units,use scientific processes to identify tax related risks,further determine response measures and methods,formulate inspection priorities and procedures,form a preliminary inspection plan,verify the existing risks,and form a complete and detailed inspection working paper,Then make a comprehensive evaluation of the tax compliance of the enterprise according to the inspection results.Firstly,this paper expounds the background and significance of tax inspection based on risk-oriented audit mode,and expounds the theoretical connotation of risk-oriented audit,tax inspection and risk-oriented audit tax inspection at home and abroad.Using the research method of combining theory with cases,taking enterprise Z as an example,through the verification of its external and internal information,identify the tax related risk points of the enterprise,further use the control test and substantive procedures to determine the tax related problems from a large number of tax related risk points,and verify that the enterprise has underpaid a total of 6.73 million taxes.Through in-depth analysis of the application process of the risk-based audit method in the inspection cases of Z company,this paper summarizes the shortcomings of this application and analyzes the causes.Combined with the actual application of the current risk-oriented audit method and the current work status of tax inspection,this paper puts forward measures to improve the work efficiency and effect of risk-oriented audit tax inspection from the personnel level of the inspection working group and the tax authority level,including improving and improving the knowledge structure and professional level of the inspectors,and creating a risk-oriented tax inspection "Talent pool",etc.At present,tax inspection plays an increasingly important role in the tax collection and management system.I hope this research can provide reference for the application of risk-based audit method in a city and other areas in the future.