浅析新企业所得税法下的税务审计要点

Analysis of the Main Points of Tax Audit Under the New Enterprise Income Tax Law

2018年12月29日,新的《中华人民共和国企业所得税法》正式实施,新企业所得税法相比旧企业所得税法作出了诸多方面的调整。新企业所得税法的实施对税务审计工作产生了巨大影响,尤其是进一步放宽了企业税务筹划工作的空间。为避免出现偷税漏税行为,防范税收风险,需要做好税务审计的关键点。论文立足于对新企业所得税法的概述,阐述税务审计工作的必要性,论述新企业所得税法下的税务审计要点,以期提升企业税收筹划工作质量。

On December 29,2018,the new"Enterprise Income Tax Law of the People’s Republic of China"was officially implemented.Compared with the old enterprise income tax law,the new enterprise income tax law has made many adjustments.The implementation of the new enterprise income tax law has a great impact on tax audit work,especially it further broadens the space of tax planning work of enterprises.In order to avoid the occurrence of tax evasion behavior and avoid tax risks,it is necessary to do a good job in the key points of tax audit.Based on the overview of the new enterprise income tax law,this paper expounds the necessity of tax audit work,discusses the main points of tax audit under the new enterprise income tax law,so as to improve the quality of tax planning work of enterprises.