所得税审计中存在的问题及对策探讨.docVIP

目录 摘要 1 Abstract I 1. 导论 1 1.1 研究意义 1 1.2 研究框架 1 1.3 研究方法和主要研究结论 1 2. 所得税审计的定义及意义 1 2.1 所得税审计的定义 1 2.2 所得税审计的意义 2 2.2.1 所得税审计的制约作用 2 2.2.2 所得税审计的促进作用 2 2.3 所得税审计与报表审计的关系 2 2.3.1 所得税审计与报表审计的联系 3 2.3.2 所得税审计与报表审计的区别 3 2.3.3 所得税审计的必要性 3 3. 所得税审计存在的问题及原因 4 3.1 环境审计 5 3.2 收入审计——收入项 6 3.3 成本审计——成本项 6 3.4 支出审计——费用项 7 4. 完善所得税审计的建议 9 5. 结论 12 5.1 主要研究结论 12 5.2 研究启示 12 5.3 研究局限和未来研究方向 13 参考文献 14 致谢 15 摘要 自中国发展市场经济以及进入WTO以来，各个领域均逐步与世界接轨。审计工作在这段时间内取得令人瞩目的成绩，但也还存在很多不足，特别是我国的所得税审计工作处在初级阶段，为了更好地发展经济，规范经济制度，建立和完善所得税审计制度，本文以案例分析的方法，通过对所得税审计的定义、意义的分析总结，与报表审计比较的异同，确立所得税审计在市场经济中的重要地位，并探究当前形势下所得税审计环境风险、收入、成本、费用方面存在的问题以及产生问题的原因，提出明确审计人员第三方意识，强化独立性；把审计程序落实到实处，建立审查责任制；跳出纸面数据的束缚，做到“眼见为实”； 关注细微，从小细节发现大问题；不断学习，加强后续教育；学习国外先进经验，促进自身发展等应对措施。同时，提出一些未来可供研究的方向。 关键词：所得税审计 企业所得税 注册税务师Abstract Since the development of market economy in China, as well as to enter the WTO, is?gradually?converging with the world. Audit work in this segment time within made was attention of results, but also exists many insufficient, especially in China of income tax audit work in primary stage, to better to development economic, specification economic system, established and perfect income tax audit system, this to case analysis of method, by on income tax audit of definition, and significance of analysis summary, and report audit comparison of similarities and differences, established income tax audit in market economy in the of important status, and Explore?the?environmental risks?of?the?income tax?audit, income, cost, cost of?existing?as well as?the?cause of the problem under?the?current situation, and raised some measure, such as clear third-party audit personnel awareness, strengthen independence audit procedures implemented to the letter, and established review system jump out of paper data bound, seeing is believing; Attention to the subtle, from small details found major problems, trying and learning, strengthening continuous education; study abroad advanced experiences, to promote their development. At the sam