基于风险导向的税务审计质量提升路径探讨

Discussion on the way to improve tax audit quality based on risk orientation

由于我国关于税务方面的法律制度不够完善,使得税务审计发展和应用的同时也带来了一系列的风险,制约了审计工作的进程、降低了工作效率,因此提升税务审计工作质量、控制税务审计风险、提高企业对税务审计工作的重视程度,成了企业发展的重要任务,论文从税务审计风险成因角度出发,在基于风险导向下探究了审计工作的识别和评估,提出了税务审计提升的方法和措施,以期对税务审计工作发展有所提升,提高企业应对风险的能力.

Because the legal system of tax in our country is not perfect,the development and application of tax audit also brings a se-ries of risks,restricts the process of audit work and reduces work efficiency.Therefore,improving the quality of tax audit,controlling tax au-dit risks and increasing the importance of tax audit has become an important task of enterprise development.From the perspective of the causes of tax audit risk,this paper explores the identification and evaluation of audit work based on risk orientation,and puts forward the methods and measures of tax audit promotion path.In order to improve the development of tax audit,improve the response of enterprises The ability to risk.