税费收入的作用及审计方法

The Research on Function of Taxes Income and Audit Methods

税费收入作为财政收入的重要组成部分,能有效促进社会经济的健康发展。近年来,国家赋予审计对经济的监督职能,审计机关加大了对企事业单位税费缴纳情况的监督力度,通过审计发现了企事业单位在税费缴纳过程存在的不合规行为,有效地维护了国家财政收入,促进了经济健康有序的发展。

As an important component of finance income,tax income plays a vital role in the healthy development of social economy. In recent years,audit institutions have increased the inspection of enterprise of taxes. After inspection,they have pointed out the illegal behavior of enterprises which exists during the process of taxes and fees payment,and effectively maintained the fiscal revenue,and promoted the healthy and orderly development of China＇s economy. As for the inspection work of taxes,method counts much. This paper attempts to explain the basic way of taxes payment,in order to more effectively expose the illegal behavior of it and maintain the development of China＇s economy.