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税收是国家财政收入的重要组成部分,税收质量的高低直接影响国家的财政收入。企业纳税行为审计对促进税收政策法规实施、营造合法公平的市场环境、保障国家财政收入具有极其重大的意义。企业纳税行为审计的主要内容包括:企业人遵守税收政策法规情况、企业纳税申报情况,企业税款缴纳情况、企业有无偷税、漏税、避税等行为。
Tax revenue is an important part of state revenue, the level of tax revenue directly affects the country’s financial revenue. The auditing of taxpayers’ activities has great significance for promoting the implementation of tax policies and regulations, creating a fair and equitable market environment and guaranteeing the state revenue. The main contents of audit of corporate tax behavior include: business people abide by the tax policies and regulations, corporate tax returns, corporate tax payment, business tax evasion, tax evasion, tax avoidance behavior.