【摘要】：風險導向?qū)徲嫹椒ㄊ且詰?zhàn)略管理理論和系統(tǒng)理論為指導，通過自上而下和自下而上兩種審計思路對被審計對象進行風險評估和分析，來確定審計過程，評價被審計單位風險控制，確定剩余風險，執(zhí)行并降低審計風險到可接受范圍內(nèi)的一種審計理論和方法。風險導向?qū)徲嫹椒ㄊ菍徲嬵I(lǐng)域發(fā)展的新潮流，也是今后審計發(fā)展的主導方向，其所倡導的審計理念、技術(shù)方法等，，無論對內(nèi)部審計，還是外部納稅評估，都有極其重要的指導意義和借鑒作用。納稅評估是目前稅收征管工作中的一項核心內(nèi)容。但與發(fā)達國家相比，我國的納稅評估在工作理念、評估流程、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、系統(tǒng)的納稅評估工作體系和管理制度，納稅評估信息量不足，納稅評估質(zhì)量和效率有待提高。風險導向?qū)徲嫼图{稅評估作為審計、評估人員對審計、評估對象的管理活動，雖然在主體、對象等方面有不同，但在工作內(nèi)容、風險評估重心、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)系正是筆者將風險導向?qū)徲嫹椒ㄟ\用到納稅評估中具備了可行性。運用風險導向?qū)徲嫹椒苁苟悇?wù)部門從企業(yè)戰(zhàn)略目標、經(jīng)營發(fā)展、價值創(chuàng)造各環(huán)節(jié)發(fā)現(xiàn)納稅人存在的稅收漏洞和風險，對外指導企業(yè)建立稅收風險內(nèi)控機制，對內(nèi)就進一步征管措施進行調(diào)整，從而發(fā)揮納稅評估加強稅源監(jiān)控、優(yōu)化納稅服務(wù)、推進依法治稅。將風險導向?qū)徲嫹椒ㄟ\用于納稅評估，對提高納稅評估方法的科學性和準確性具有重大意義，也將豐富風險導向?qū)徲嫹椒☉脤嵶C研究。 本文在借鑒國內(nèi)外研究成果的基礎(chǔ)上，對風險導向?qū)徲嫹椒ê图{稅評估的概念、內(nèi)涵進行了闡述，對風險導向?qū)徲嫹椒ㄟ\用于納稅評估工作的可行性進行了探討，重點以X市檳榔行業(yè)蓮城檳榔廠納稅評估為研究對象，按風險導向?qū)徲嫹椒ㄋ悸泛图夹g(shù)在納稅工作中進行應用實踐，從企業(yè)戰(zhàn)略風險、系統(tǒng)風險、稅收狀況入手，進行風險識別，探討了評估風險的方法、建立檳榔行業(yè)風險控制模型，并提出了針對稅收風險的應對措施，最后為能將風險導向?qū)徲嫹椒ㄈ鎽糜诩{稅評估工作中提出了建議對策。
[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.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F426.82;F275

【參考文獻】

相關(guān)期刊論文 前10條

1 王敬群;施曉慧;;現(xiàn)代風險導向?qū)徲嬙谡畬徲嬛械膽肹J];北方經(jīng)貿(mào);2011年06期

2 俞曉蓉;馬維國;;風險導向?qū)徲嬙趦?nèi)部審計中的運用[J];工業(yè)審計與會計;2010年03期

3 周馳;馮建榮;;農(nóng)產(chǎn)品進項稅扣除的新變化[J];財務(wù)與會計(理財版);2012年09期

4 杜興強;審計全新思路:戰(zhàn)略系統(tǒng)審計模式[J];中國審計;2003年07期

5 陳毓圭;對風險導向?qū)徲嫹椒ǖ挠蓙砑捌浒l(fā)展的認識[J];會計研究;2004年02期

6 謝榮,吳建友;現(xiàn)代風險導向?qū)徲嬂碚撗芯颗c實務(wù)發(fā)展[J];會計研究;2004年04期

7 劉金星;;風險導向?qū)徲媶栴}研究[J];會計之友(中旬刊);2009年04期

8 吳瑩瑩;;淺議如何通過納稅評估提高納稅人的稅收遵從度[J];經(jīng)濟視角(下);2012年02期

9 龔建崗;風險導向?qū)徲嫹椒斑\用初探[J];江西審計與財務(wù);2002年07期

10 黃艷蕾;;淺議現(xiàn)代風險導向?qū)徲嫾捌鋺肹J];企業(yè)技術(shù)開發(fā);2009年01期

本文編號：2501707