風險導向?qū)徲嫾夹g在納稅評估中的應用研究
本文選題：風險導向?qū)徲?/strong> + 納稅評估��； 參考：《重慶理工大學》2017年碩士論文
【摘要】：風險導向?qū)徲嫾夹g,是在戰(zhàn)略管理理論以及系統(tǒng)理論的指導下,從自下而上和自上而下兩種審計思路出發(fā),評估和分析被審計對象風險的一種審計理論和技術。風險導向?qū)徲嬙诶碚摵蛯嵺`兩個方面,都是適應現(xiàn)行經(jīng)濟和社會發(fā)展階段的產(chǎn)物,代表了現(xiàn)有審計理論的前沿,是現(xiàn)有審計理論發(fā)展的最新階段。風險導向?qū)徲嬆軌蛴行У目刂茖徲嬶L險、提高審計效率,更高效的分配審計資源。當前稅收形式越來越復雜,征納雙方博弈越來越激烈,在此情形下,納稅評估作為一種柔性執(zhí)法的方式,能夠有效化解征納矛盾、消除稅收風險,因此越來越受到稅務機關的重視。在現(xiàn)有經(jīng)濟發(fā)展條件和征管條件下,納稅評估在稅收征管中起到了中流砥柱的作用。但納稅評估也存在自身的問題,例如法律地位不完善、評估精細度不高、風險命中率偏低、難以合理分配評估資源等。在納稅評估工作中運用風險導向?qū)徲嫾夹g,能夠讓稅務部門在納稅評估的過程中,從企業(yè)的外部環(huán)境、經(jīng)營戰(zhàn)略、內(nèi)部控制、數(shù)據(jù)列報等各個層面發(fā)現(xiàn)漏洞和風險,一方面有利于企業(yè)完善內(nèi)部管理制度,規(guī)避稅收風險,另一方面有利于稅務機關消除稅收執(zhí)法中不作為的風險,避免稅款流失,將稅源盡量轉(zhuǎn)化為稅收。通過在納稅評估工作中運用風險導向?qū)徲嫾夹g,能夠有效提高納稅評估風險分析命中率、提升評估效果、節(jié)約評估資源。本文借鑒國內(nèi)外相關研究成果,解釋了風險導向?qū)徲嫾夹g與納稅評估的相關概念,分析了當前納稅評估存在的問題,圍繞如何優(yōu)化納稅評估方法和流程,多方面、多角度分析了將風險導向?qū)徲嫾夹g引入納稅評估工作的可行性,并從前期信息采集、環(huán)境信息分析、非財務信息分析、內(nèi)部控制情況分析等方面提出了改進現(xiàn)有納稅評估方法和流程的具體措施,為優(yōu)化納稅評估方法提供了較為可行的思路。
[Abstract]:Under the guidance of strategic management theory and system theory, risk-based audit technology is a kind of audit theory and technology to evaluate and analyze the risk of the auditees from the bottom up and the top down. Risk-oriented audit is the product of the current stage of economic and social development in both theory and practice. It represents the frontier of the existing audit theory and is the latest stage of the development of the existing audit theory. Risk-oriented audit can effectively control audit risk, improve audit efficiency and allocate audit resources more efficiently. The current tax forms are becoming more and more complex, and the game between the two sides is becoming more and more fierce. In this case, tax assessment, as a flexible way of enforcing the law, can effectively resolve the contradiction between collection and payment and eliminate the tax risk. As a result, more and more attention has been paid by tax authorities. Tax assessment plays a key role in tax collection and management under the existing conditions of economic development and collection and management. However, tax assessment also has its own problems, such as imperfect legal status, low accuracy, low risk hit rate, and difficult to allocate evaluation resources reasonably. The use of risk-based audit technology in tax assessment can enable tax departments to discover loopholes and risks from the external environment, business strategy, internal control, data presentation, and so on, in the process of tax assessment. On the one hand, it is helpful for enterprises to perfect internal management system and avoid tax risk. On the other hand, it is helpful for tax authorities to eliminate the risk of inaction in tax enforcement, to avoid tax loss, and to convert tax sources into tax as much as possible. Through the use of risk-based audit technology in tax assessment, it can effectively improve the hit ratio of tax assessment risk analysis, improve the evaluation effect, and save the evaluation resources. Based on the relevant research results at home and abroad, this paper explains the related concepts of risk-oriented audit technology and tax assessment, analyzes the problems existing in the current tax assessment, and focuses on how to optimize the methods and processes of tax assessment. The feasibility of introducing the risk-based audit technology into tax assessment is analyzed from many angles, and the analysis of pre-information, environmental information, non-financial information, etc. In the aspects of internal control analysis, the paper puts forward some concrete measures to improve the existing tax assessment methods and processes, and provides a more feasible way of thinking for optimizing the tax assessment methods.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42;F239.1
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