企业内部会计控制的有效评估与提升纳税评估质量

To Improve Taxation Assessment Processing by Evaluating the Internal Accounting Controlling of Enterprises

企业内部会计控制制度是企业的内部管理制度。通过对企业内部会计控制制度的评价开展税收纳税评估与传统的评估方法的不同之处在于评估方法由单纯的数据信息对比向全面评价内部控制制度转变。实施内控制度纳税评估包括健全性评估、符合性评估、实质性评估和评价报告及建议四个重要的工作阶段。

Internal accounting controlling system of enterprise is one of the internal management system. The difference between the traditional taxation assessment and evaluation by the internal accounting controlling system of enterprise is the assessment measure, which shift from the simple database comparison to the completely evaluated internal controlling system. Conducting the implementation of the taxation assessment processing consists of four important stages： sound assessment, conciliating assessment, substantive assessment, assessment report and suggestion.