论审计式税务稽查体制

论审计式税务稽查体制中国人民大学硕士学位论文摘要(中外文合订)论文题目:(中文)论审计式税务稽查体制(英文)The Tax Audit System作者: 曾静蓉指导教师:文光伟论审计式税务稽查体制我国正处于社会主义市场经济的转型时期,存在着少数人利用非法手段大肆偷逃税款及骗取国家出口退税款等涉税违法行为。

税务稽查犹如一把护法之剑,剑锋所指,便是各种涉税违法行为。

税务稽查是我国税务机关内的专业稽查部门依照国家税收法规,对纳税人、扣缴义务人履行纳税义务、代扣代缴义务的情况进行税务检查,并对其税务违法行为进行处理的税收管理活动。

税务稽查的本质是一项经济监督活动,监督是它的根本职能,即从客观上监察纳税和督促征税活动,按照正常的经济规律和法规制度运行。

税务稽查的责任就是运用法律赋予的责任和权力,强制实施税务检查,打击违法、保护守法,来维护税收法制的严肃性,维护社会分配的公平与公正,从而减缓乃至消除社会矛盾,促进经济稳定发展。

近些年来,我国的税务稽查工作虽然取得了一些成绩,但是从总体来讲,目前传统税务稽查体制仍然没有步入规范化、制度化、科学化的轨道。

一、传统税务稽查体制中存在的主要问题和矛盾(一)传统税务稽查体制下稽查的重点不突出,稽查效率低;(二)面对新的涉税违法犯罪活动采用的手段、企业财务会计的信息化和网络化、以及电子商务的迅速发展,传统的税务稽查体制下的稽查技术和方法急需革新;(三)传统的税务稽查体制下法规制度不健全、执法程序不规范,缺乏对稽查质量控制和对稽查人员的科学量化管理、考评和奖惩机制。

为了适应经济发展、主动与国际惯例接轨、规范执法行为、提高执法水平,本文认为,可以借鉴当前比较成熟的审计理论和实践经验来规范和完善税务稽查工作,建立并推行审计式税务稽查体制。

二、审计式税务稽查体制的内涵和内容所谓审计式税务稽查体制,其内涵就是以《中华人民共和国税收征收管理法》及实施细则为指导,以计算机海量数据库技术为依托,在吸收传统税务稽查工作经验的基础上,借鉴国际上通行的先进的审计理论、科学的审计程序化管理体制、成熟的审计技术手段和方法、对审计人员的标准化职业规范体系,形成的科学、规范、标准、量化的税务稽查体制。

具体来讲,审计式税务稽查体制包括以下内容:(一)借鉴审计理论中“政府审计关于选案的程序和方法”,依托计算机海量数据库存储技术,在真实、准确、完整、安全地采集到企业财务会计报表、纳税申报表等内外部数据信息的基础上,建立科学的数学模型,依据一定的选案指标的标准,运用计算机对辖区内的纳税对象所有信息进行财务指标、税负基本指标的计算、对比、排列和重要性分析,列出税务稽查对象,确定待稽查纳税人,达到科学选案的目的,确立“查谁”的问题。

(二)借鉴审计理论中关于“审计计划前的准备工作”的程序和内容,了解企业的基本情况、情况的变化、以往被检查纪录、财务及纳税状况等;分析重要性标准和稽查风险;运用对企业具体财务指标的分析性复核技术,对选出的“有嫌疑”企业的财务信息进行更进一步、详细的分项目案头分析,初步确定被稽查对象可能存在的税收问题、范围和重点,使稽查人员在实施下户检查前首先明确检查工作的目标、哪些方面是重点,即确立“查什么”的问题。

(三)借鉴审计理论中关于“审计计划”的程序步骤和技术手段,运用对企业内部控制制度的分析技术和抽样技术,在下户实地检查前,制定出详细的《税务稽查程序表》,考虑稽查项目小组成员及其业务能力后,在稽查项目小组成员之间合理分配工作量,责任到人。

这一步重点解决“怎么查,谁来查、查哪些方面”的问题。

《税务稽查程序表》和“审计计划”一样,都是为了高效率地完成检查任务,达到预期的目标,对检查工作的组织与实施所做的事先安排和规划。

《税务稽查程序表》中应包括前面两个工作步骤的成果和结论,即被稽查对象的基本情况及财务状况、稽查的目的和范围、重要的有嫌疑问题与重点检查领域、稽查工作进度、稽查项目小组组成与分工、重要性标准的确定与稽查风险的评估及其他有关内容。

(四)借鉴审计理论中的“审计工作底稿”和“审计证据”的取证要求,在税务稽查人员下户实地检查过程中,要按照《税务稽查程序表》分工合作,运用《税务稽查工作底稿》,借鉴审计的技术手段和方法,按照企业销售与收款循环、购货与付款循环、生产循环、筹资与投资循环分别实施检查程序,制定《稽查案件取证标准》,规范《稽查文书范本》,引导和提示稽查人员全面完成稽查任务。

利用《税务稽查工作底稿》作为贯穿、连接、记录整个稽查过程的纽带和载体,树立“证据是做出税务行政处理决定的基础与核心”的信念,明确“稽查文书范本”是制约、规范稽查办案程序和内容的有力工具。

依靠稽查工作项目小组的整体智慧,把被稽查对象的涉税问题查深、查透。

这样不仅准确反映稽查人员的能力,保证了稽查质量,并直接成为稽查质量考核的基础和为税收违法行为进行处理的依据。

(五)借鉴审计理论中在审计终结后的“审计报告准则和编制要求”、有关“管理建议书”的撰写要求,建立和规范《税务稽查报告》和《稽查建议书》制度;借鉴“审计意见的四种类型”,对《税务处理决定书》中的税务稽查意见及处理决定进行分类规范;借鉴审计理论中“对工作底稿的三级复核制度”, 对《税务稽查工作底稿》、《税务稽查结论》及《税务处理决定书》实行三级复核制度。

《税务稽查报告》是税务稽查人员根据税务稽查的目的和要求,经过对纳税人、扣缴义务人提供的账簿、记账凭证及有关资料全面审查,对有关问题调查核实后,全面反映检查过程和结果的书面总结报告。

应具体规范报告包括的所有项目、内容、书写格式和文字要求。

《稽查建议书》既可以是针对纳税人内部控制制度及经营管理方面的建议,也可以是针对税收管理环节或其他外部门的管理建议。

《税务处理决定书》是税务稽查局对各类税务违法行为在认真进行审理之后,依据有关税收法律、法规、规章,做出处理决定的一种外发性法律文书。

处理决定书的主体部分是税务违法案件的主要违法事实、进行处理的法律依据、处理结论。

不同时期、不同人员做出的《税务稽查报告》和《税务处理决定书》式样相同、程序统一、结论及表述语言应是标准化的。

对《税务稽查工作底稿》、《税务稽查结论》及《税务处理决定书》实行三级复核制度。

首先由稽查项目小组负责人实行一级复核,其次由本级稽查局负责人实行二级复核,最后,由稽查局负责人组织本部门全体稽查人员或组织稽查局外部相关政策法规制定部门人员组成审理委员会实行三级复核。

(六)借鉴审计理论中“独立审计基本准则、独立审计具体准则与独立审计实务公告、执业规范指南”和对审计人员建立的“职业规范体系”,实施税务稽查的目标管理体系、建立健全稽查质量控制制度、建立健全对稽查人员的监督、管理和考核制度,强化上级稽查局对下级的监控能力、接受社会监督、强化稽查人员管理。

全面推行审计式税务稽查体制,标志着税务稽查工作从传统型向现代型的转变,它扭转了以往对稽查工作管理松散、稽查结果千变万化的局面,使税务稽查工作重点突出、程序规范、责任明晰、控制严密、运行高效,从根本上确保了税务稽查工作质量、提高了效率和管理水平,是今后税务稽查工作的发展方向。

The Tax Audit SystemIn the period of our country socialism market economytransference, there is few people takes advantage usingunlawful means of tax evasion. Tax inspection just as asword for guarding the law of tax. The cutting edge of thesword directs the act of contravening the lawTax inspection department in the tax office would inspectthe units of taxpayer on the law of tax. The essence oftax inspection is economic control. Control is the basicfunction. The demand is the units of taxpayer must pay taxTax inspection prevents unlawful things and punishs taxevasionIn my essay, I will analyze the key problems andcontradictions of the traditional tax inspection system,then make suggestions to solve the problems andcontradictions, at last, carry out the system of taxaudit. I also will expound the intension and essentialfactors of tax audit detailedThe first part is the key problems and contradictions ofthe traditional tax inspection systemIn the traditional tax inspection system, the inspectingemphasis is not outstanding. The efficiency is very lowThe traditional tax inspection system is faced with thenew measure of defying the law or committing crime. Theunits use the information technology and networktechnology in financial accounting. The electroniccommerce is developing speedly. The tax inspectiontechnology and method need innovation urgentlyIn the traditional tax inspection system, we need makenecessary amendments to the law, the rules and theregulations. The law enforcement procedure is notconformed to the standards. There is no quality controlHow to manage, check, encourage and reward, or punish theinspectors of taxesIn order to adapt the economic development, to take ruleof international usual practice, to conform the lawenforcement procedure to the standard, we must build andpursue a whole series of scientific, standard tax auditsystem. The tax audit system should be benefited from theaudit theory. It should use the experiences of the auditadministrative, technology means and the methods, auditors’ professional standard systems for referenceThe second part is the intension and essential factors ofthe tax audit systemThe intension of the tax audit system is to form the lawof the people’s republic of china tax impose and managefor action. On the basis of the computer data storetechnology, we should assimilate the experience of thetraditional tax inspection system. We should use the audittheory, scientific procedure and management, maturetechnology and methods of other countries for referenceWe should use the professional standard system to managethe tax auditors. Our aim is to form the scientific,standard and new tax audit systemIn the specific respect, the system of tax audit excusesthese items:The first, we should use for reference from the governmentaudit theory. That is about the procedure or method toselect the case clues. Using the computer data storetechnology, the basis of collecting the enterprisefinancial accounting information will be true, accuratecomplete and safe. We can firstly establish the scientificmathematics model. We can secondly form the basis ofselecting items for actions. We can thirdly use thecomputer to calculate, contrast, put in order or analyzethe key factors from the all information of financialaccounting datas and tax targets. We can last find the taxaudit objects, determine the units be inspected, achieve our purpose of “inspect whom”The second, we should use for reference from the societyaudit theory. That is about the preparing work in frontof the audit plan. We can firstly inquire theenterprises’ basic situation and financial situation. Wecan secondly analyze the key items and tax audit riskWe can thirdly use the technology of analysis reexamineto analyze the suspicion enterprises’ financialinformation deeply. We can last determine initially theinspect scope or main problems. Our auditors know“inspect what” nowThe third, we should use for reference from society audittheory. That is about the procedure and technology by theaudit plan. We can firstly use the analysis technology ofenterprises’ inside control system and take out samplestechnology. We can secondly formulateWe can thirdly observe the auditors’ability. We can last assign the works to everybodyrationallyNow our auditors know “how to inspect ,who inspect and inspect what deeply” is just like “the auditplan”. It is the arrangement in adv ance and program forthe inspect workcontainsthe accomplishment and conclusion ahead. It is the objectinspected basic situation, the financial information, theaudit aim and scope, the key problem, the inspect pace,the consist of item group, the division of labour, thestandard and comment about the audit riskThe forth, we should use for reference from the societyaudit theory. That is about theand the demand for gaining “the audit evidence”We canuse and We can use for reference from the audit technologyand method. We can carry out the inspect procedure aboutthe enterprises’ sell and revenue, purchase and pay out,product cycle, raise money and invest. We should formulate We should norm It should guide and prompt auditors to complete the audit task completelyThe fifth, we should use for reference from society audittheory. That is about the audit report norm and work outdemand, about the write demand of management and proposedocument. We can form and norm and. We can use forreference from the society audit theory about the fourtypes of audit ideas. We can classify and norm the taxaudit idea and handle decide in theWe can use for reference from the society audit theory about “The third check system” tothe ,andIn order to write , the taxauditors must examine completely the enterprises’account books , evidence and other datas on the basis oftax audit purpose and demand. They must investigate theinterrelated problems. They must reflect the inspectcourse and report itmust bewrited by the rules of the items, contents, writingpattern and request of characters means the propose for theinside control system and management of the enterprises,or the propose for the tax levy management and outside taxgovenment departmentsmeans a type of thelaw official dispatch. The tax audit departments try thecase of violating tax law actions seriously, form thebasis of tax law for action. The main parts of are the main facts ofviolating tax law case, the law basis and handle resultsand writed by defferent period and defferent peopleshould be identical in the pattern, the procedure, theconclusion and the express languageThe last, we should use for reference from the societyaudit theory. That is about the independence audit basic criterion, the independence audit concrete criterion, theindependence audit practice announcement and be in officestandard guide. We should carry out tax audit aim managesystem. We should build the audit quality controlinstitution and the supervisor examination system to theauditors. We should emphasize our supervisor ability tothe grassroots, and accept the social supervisorTo pursuing the tax audit system in overall is a sign ofthe transform from tradition to modern and profession ofthe tax audit job. It is the developing direction for ourcountry’s tax audit job目录导论.16一、选题的意义.16二、本文框架结构..18第一章研究审计式税务稽查体制首先明确的基本理论..19一、税务稽查的基本内涵..19二、税务稽查的主要内容..21三、税务稽查的基本程序..22四、税务稽查与会计检查、审计的异同..23第二章传统税务稽查体制中存在的主要问题和矛盾25一、效率低..25二、技术落后27三、人员素质低.28四、本章小结30第三章审计式税务稽查体制的内涵和内容 30一、审计式税务稽查体制的内涵..30二、审计式税务稽查体制的内容..31第四章施行审计式税务稽查体制的基本要素 35一、设计并建立“审计式税务稽查数据库” 35二、建立科学数学模型,严格实行计算机选案 38三、开展案头分析工作.39四、制定《税务稽查程序表》.42五、实施稽查45六、出具报告并实施三级复核制度54七、税务稽查质量控制制度58 第五章施行审计式税务稽查体制的案件实例研究..63第六章施行审计式税务稽查体制的效益分析 80结束语.81参考文献..83 论审计式税务稽查体制导论一、选题的意义改革开放以来,我国经济飞速发展,国家税收持续大幅增长,2003 年更实现历史性突破,共实现税收收入 20461 亿元,比上年增收 3457 亿元,成绩显著。