国外税收审计的经验分析与借鉴

Experience Analysis and Reference of Foreign Tax Audit

税收审计关系着国家的财政经济运行安全。近些年来,我国税收审计在不断总结探索中取得了长足的进步,初步形成了有自身特色的运行模式。但相对发达国家而言,我国税收审计还不够完善。如何借鉴发达国家先进经验,全面完善和发展我国税收审计工作,发挥其免疫系统功能,是我国审计领域迫切需要解决的问题。文章简单回顾了我国税收审计走过的历程及面临的问题,着重介绍了发达国家税收审计的三个重要趋势。在分析完善我国税收审计必要性的基础上,文章最后从四个方面详细阐述了进一步发展我国税收审计的途径。

Tax audit relates to the security of the country＇ s financial and economic operation. In recent years, China＇s tax audit has made great progress in its exploration, and it has formed a running mode with its own characteristics. But compared with developed countries, China＇s tax audit is not perfect. How to learn the advanced experience from developed countries, comprehensively improve and develop our country＇s tax audit work, and give play to its immune system function is an urgent problem to be solved in China＇s audit field. This paper briefly reviews the history and problems of tax audit in China, and mainly introduces three important trends of developed countries in tax audit. Based on the analysis of the necessity of China＇s tax audit, the paper elaborates the ways to further develop our tax audit in four aspects.