【摘要】：風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法是以戰(zhàn)略管理理論和系統(tǒng)理論為指導(dǎo)，通過(guò)自上而下和自下而上兩種審計(jì)思路對(duì)被審計(jì)對(duì)象進(jìn)行風(fēng)險(xiǎn)評(píng)估和分析，來(lái)確定審計(jì)過(guò)程，評(píng)價(jià)被審計(jì)單位風(fēng)險(xiǎn)控制，確定剩余風(fēng)險(xiǎn)，執(zhí)行并降低審計(jì)風(fēng)險(xiǎn)到可接受范圍內(nèi)的一種審計(jì)理論和方法。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法是審計(jì)領(lǐng)域發(fā)展的新潮流，也是今后審計(jì)發(fā)展的主導(dǎo)方向，其所倡導(dǎo)的審計(jì)理念、技術(shù)方法等，，無(wú)論對(duì)內(nèi)部審計(jì)，還是外部納稅評(píng)估，都有極其重要的指導(dǎo)意義和借鑒作用。納稅評(píng)估是目前稅收征管工作中的一項(xiàng)核心內(nèi)容。但與發(fā)達(dá)國(guó)家相比，我國(guó)的納稅評(píng)估在工作理念、評(píng)估流程、技術(shù)方法以及人員素質(zhì)等方面還存在一定的差距，還缺乏科學(xué)、系統(tǒng)的納稅評(píng)估工作體系和管理制度，納稅評(píng)估信息量不足，納稅評(píng)估質(zhì)量和效率有待提高。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)和納稅評(píng)估作為審計(jì)、評(píng)估人員對(duì)審計(jì)、評(píng)估對(duì)象的管理活動(dòng)，雖然在主體、對(duì)象等方面有不同，但在工作內(nèi)容、風(fēng)險(xiǎn)評(píng)估重心、主要流程方法等方面具有很大的相似度，這兩者之間的內(nèi)在聯(lián)系正是筆者將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法運(yùn)用到納稅評(píng)估中具備了可行性。運(yùn)用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法能使稅務(wù)部門從企業(yè)戰(zhàn)略目標(biāo)、經(jīng)營(yíng)發(fā)展、價(jià)值創(chuàng)造各環(huán)節(jié)發(fā)現(xiàn)納稅人存在的稅收漏洞和風(fēng)險(xiǎn)，對(duì)外指導(dǎo)企業(yè)建立稅收風(fēng)險(xiǎn)內(nèi)控機(jī)制，對(duì)內(nèi)就進(jìn)一步征管措施進(jìn)行調(diào)整，從而發(fā)揮納稅評(píng)估加強(qiáng)稅源監(jiān)控、優(yōu)化納稅服務(wù)、推進(jìn)依法治稅。將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法運(yùn)用于納稅評(píng)估，對(duì)提高納稅評(píng)估方法的科學(xué)性和準(zhǔn)確性具有重大意義，也將豐富風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法應(yīng)用實(shí)證研究。 本文在借鑒國(guó)內(nèi)外研究成果的基礎(chǔ)上，對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法和納稅評(píng)估的概念、內(nèi)涵進(jìn)行了闡述，對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法運(yùn)用于納稅評(píng)估工作的可行性進(jìn)行了探討，重點(diǎn)以X市檳榔行業(yè)蓮城檳榔廠納稅評(píng)估為研究對(duì)象，按風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法思路和技術(shù)在納稅工作中進(jìn)行應(yīng)用實(shí)踐，從企業(yè)戰(zhàn)略風(fēng)險(xiǎn)、系統(tǒng)風(fēng)險(xiǎn)、稅收狀況入手，進(jìn)行風(fēng)險(xiǎn)識(shí)別，探討了評(píng)估風(fēng)險(xiǎn)的方法、建立檳榔行業(yè)風(fēng)險(xiǎn)控制模型，并提出了針對(duì)稅收風(fēng)險(xiǎn)的應(yīng)對(duì)措施，最后為能將風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法全面應(yīng)用于納稅評(píng)估工作中提出了建議對(duì)策。
[Abstract]:Under the guidance of strategic management theory and system theory, risk-oriented audit method is an audit theory and method to determine the audit process, evaluate the risk control of the audited unit, determine the residual risk, and implement and reduce the audit risk to an acceptable range through top-down and bottom-up audit ideas to determine the audit process, evaluate the risk control of the audited unit, determine the residual risk, and implement and reduce the audit risk to an acceptable range. Risk-oriented audit method is not only a new trend in the field of audit, but also the leading direction of audit development in the future. The audit concept and technical methods advocated by it have extremely important guiding significance and reference function for internal audit and external tax assessment. Tax assessment is a core content of tax collection and management at present. However, compared with developed countries, there are still some gaps in the working concept, evaluation process, technical methods and personnel quality of tax assessment in our country, and there is still a lack of science, systematic tax assessment work system and management system, insufficient amount of tax assessment information, and the quality and efficiency of tax assessment need to be improved. Risk-oriented audit and tax assessment as audit, evaluators on audit, evaluation object management activities, although there are differences in the subject, object and other aspects, but in the work content, risk assessment focus, the main process methods and other aspects of great similarity, the internal relationship between the two is that the author has the feasibility of applying risk-oriented audit method to tax assessment. By using the risk-oriented audit method, the tax departments can find the tax loopholes and risks existing in taxpayers from the strategic objectives, management development and value creation of the enterprises, guide the enterprises to establish the internal control mechanism of tax risks, adjust the measures for further collection and management internally, so as to give full play to the tax evaluation and strengthen the monitoring of tax sources, optimize the tax service and promote the administration of taxes according to law. The application of risk-oriented audit method to tax assessment is of great significance to improve the scientific and accuracy of tax assessment method, and it will also enrich the empirical research on the application of risk-oriented audit method. On the basis of drawing lessons from the research results at home and abroad, this paper expounds the concept and connotation of risk-oriented audit method and tax assessment, probes into the feasibility of applying risk-oriented audit method to tax assessment, with emphasis on the tax assessment of Liancheng betel nut factory in betel nut industry in X city, applies the idea and technology of risk-oriented audit method in tax payment work, and carries on the application practice in tax payment work according to the idea and technology of risk-oriented audit. Starting with the system risk and tax situation, this paper carries on the risk identification, probes into the method of evaluating the risk, establishes the risk control model of betel nut industry, and puts forward some countermeasures for dealing with the tax risk, and finally puts forward some suggestions and countermeasures for applying the risk-oriented audit method to the tax assessment work in an all-round way.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.82;F275

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