风险导向的现代化税务审计——美国大企业税收管理的经验和启示  

Risk-oriented Modern Tax Audit: The Experience and Enlightenment of Tax Administration on the Large Enterprises in the United States

作　　者：夏智灵[1] 

机构地区：[1]国家税务总局大企业税收管理司,北京100038

出　　处：《国际税收》2015年第5期51-55,共5页International Taxation In China

摘　　要：目前,西方发达国家税务机关将风险管理的理念和方法融入税务审计工作,实施了风险导向的现代化税务审计改革举措。在这个过程中,美国国内收入局对组织机构、人力资源配置等进行了调整,依赖于信息技术支撑,形成了包含风险识别、风险评估定级、风险分析、制定和实施工作计划、知识共享和绩效评价五个环节的税务审计流程。美国国内收入局的经验值得我们学习借鉴。Currently, tax authorities in western countries have introduced risk managernent to tax audit, and also implemented the modernization reform of risk-oriented tax audit. In this process, the IRS in the United States reformed its organization structure and human resources, established a new tax audit procedure with five steps including risk identification, risk assessment, risk analysis, work plan formulation and implementation, knowledge sharing and performance evaluation by the support of information technology. The experience of the IRS serves as a good reference for China.

关 键 词：风险管理 税务审计 美国 

分 类 号：F817.12[经济管理—财政学] F239.4