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所得税审计是税收审计的主要组成部分。随着农村商品生产的发展和国营企业利改税的实行,所得税占国家财政收入的比重显著提高,所得税审计工作,也更加重要。本文试就所得税审计中的某些观点和当前的一些新情况,谈点粗浅看法。一、所得税审计的执行机构问题。有些同志主张,所得税审计,只由税务机关执行就行了,政府审计机构可以不管、我认为,税务部门的内部审计固然重要,但政府审计机构依照法律规定,独立行使所得税的外部审计也不可缺少。理由是: 1、所得税外部审计是实现所得税审计的目的的需要。大家知道,所得税审计是对纳税人交纳的所得税进行强制性的监督审查。目的是查证纳税人应交纳所得税的正确性,纠正弊端,防止偷税、漏税和其它差错,保证国家财政收入。除了税务机关行使监督职能,对纳税人的应纳税款进行稽核,并对本身征管工作进行检查外,还应当接受政府审计机关的外部监督检查,税务机关并不能代替审计机关的审计监督。 2、所得税外部审计是客观实际的需要。随着经济体制的改革,所得税审计的范围扩大,业务量增加,税务部门与纳税人之间的纠纷也相应增加。这是客观上难以避免的问题,除了可以通过其他的
Income tax audit is the main part of tax audit. With the development of rural commodity production and the introduction of profits tax reform by state-owned enterprises, the proportion of income tax in the state’s fiscal revenue has risen significantly, and the audit of income tax has become even more important. This article tries to discuss some points of view in the income tax audit and some new situations at present. First, the income tax audit of the implementing agencies. Some comrades claim that the income tax audit can only be implemented by the tax authorities. The government auditing agency can ignore this. I think the internal audit of the tax department is of course important. However, the external auditing of the income tax independently exercised by the government auditing agency in accordance with the law is also indispensable. The reasons are: 1, income tax external audit is the need to achieve the purpose of income tax audit. We all know that the income tax audit is a compulsory supervision and examination of the income tax paid by taxpayers. The purpose is to verify that the taxpayers should pay the correctness of the income tax, correct the malpractices, prevent tax evasion, tax evasion and other mistakes and ensure the state financial revenue. In addition to exercising the oversight function of the tax authorities, auditing the taxpayers’ tax payable and inspecting their own collection and administration work, they should also accept the external supervision and inspection of the government auditing agencies, and the tax authorities can not replace the auditing supervision of auditing organs. 2, income tax external audit is an objective and practical needs. With the reform of the economic system, the scope of the income tax audit has been expanded, the volume of business has been increased, and the disputes between the tax authorities and taxpayers have also increased correspondingly. This is an objective problem that can not be avoided except through other