Is There Any Way to Avoid Getting Audited on My Taxes?

Tax audit refers to a supervision method for tax authorities to implement tax regulations, tax policies, perform tax collection management duties, and perform tax payment obligations for taxpayers, review them in accordance with tax laws, maintain national laws, and ensure national fiscal revenue. Including the audit of the implementation of tax elements, tax items, tax rates, taxation objects, tax calculation basis, tax reduction and exemption and other tax elements. Tax audit is an important part of China's audit system, and it is also a professional audit in the audit supervision work of audit institutions.

Tax audit

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Tax audit refers to the implementation of tax regulations, tax policies, tax collection management duties and taxpayers' performance of taxation on tax authorities

Tax audit is a relatively independent professional audit in fiscal audit. Its audit object and content are different from other professional audits. It has its own characteristics. The characteristics of tax audit are: ^[1]

1. Review of tax source management situation ^[1]

(1) The system-based audit method is used to examine whether the tax collection and management system is sound and effective. ^[1]

1. From the perspective of earnest implementation of policies and tax regulations, the need for tax audits. ^[2]

The duties of the taxation department should be to conscientiously implement the party's and state's guidelines, policies and tax laws and regulations, accumulate construction funds for the country, promote the development of commodity production and operators to strengthen economic accounting, improve business management, maintain the law of finance and brokerage, and promote the national economy. Coordinated development of various departments. However, in the process of implementing policies and tax laws and regulations, it is not smooth sailing, and it is often disturbed by unhealthy winds from all sides. From the subjective point of view of the taxation department, the quality of cadres is not high enough at present, and some have non-compliance and lax enforcement; some people cannot afford to seek corruption or gain corruption through objective corruption and inducement; some are old acquaintances and veterans. Folks, old classmates, and old comrades-in-arms have relaxed their policies artificially and collected "personal taxes"; some have loosened inspection management or arbitrarily reduced or exempted them because of their interests, or there were illegal and disciplinary acts such as courtesy and bribery. From an objective point of view, some come from the will of the chief and administrative intervention, starting from the local interests of the region and the department, and using rhetorical methods to open up tax cuts and exemptions. Some come from various "networks" of interlocutions and want less. Paying or not paying taxes; some taxpayers have weak legal concepts, lax tax discipline and serious standardism, and cannot properly handle the relationship between local interests and overall interests; some taxpayers even do everything possible to evade taxes or fail to pay taxes. The existence of these problems shows that only by strengthening supervision and effective restraints can tax authorities and taxpayers be conscientiously enforced and pay taxes in compliance with regulations. Therefore, tax audit is indispensable. Because audit supervision by audit institutions is a task entrusted to it by the Constitution, its supervision activities are independent, authoritative and objective and impartial. Not only can it be professional

Supervision departments are inconvenient and difficult to supervise, and it can re-supervise professional supervision departments, thereby promoting and promoting the strengthening and improvement of the functions of professional supervision departments. Due to the business requirements of the auditing agency, when it performs its supervisory function, it can make a more objective and fair evaluation of the economic activities of its audited objects, and can determine or release the parties' responsibilities without bias.

2. Seeing the necessity of implementing tax audits from the perspective of improving the quality of tax officials' policies and business.

With the continuous deepening of the reform of the economic system, the role of taxation in the national economy can not be ignored. The taxation system that is compatible with it is constantly improving, and tax regulations are increasing. In this objective situation, it is urgent to establish a team of tax cadres who are well-informed and professional. In recent years, due to the attention of the State Council and the support of provincial governments, the tax cadre team has increased rapidly. Since 1980, the number of tax cadres has quadrupled. A large number of people are recruited from high school graduates in the society and have not received special policy and business training. Although they have only had a short business training before taking up their posts, they can only solve the problem of getting started, and they are only half-knowledgeable about the business. It is the original old tax workers. Due to the continuous change of objective conditions, there is also a problem of updating policy and business. In general, the policy level and professional quality of tax cadres are incompatible with the new situation of development. In the face of an increasing number of taxpayers and taxpayers, and in the face of an ever-increasing number of tax regulations, it is difficult to achieve the full collection of receivables. After the emergence of multiple operating methods such as operating contract system, leasing system and shareholding system, enterprises are more concerned about the economic benefits of their enterprises, and the struggle for tax evasion and anti-evasion and anti-evasion has become increasingly complicated. Under such circumstances, only audit supervision should be strengthened, problems should be found through audit supervision, suggestions should be provided, and measures should be taken to help and promote the tax administration to improve the collection and management work, so as to ensure the correct implementation of tax laws and regulations, and more effectively improve the level of tax officials' business , Serious tax law discipline.

3 The necessity of implementing tax audits from the perspective of rectifying the industry.

With the development of the commodity economy, people's worship of money is growing, which has caused many bad habits in society. This unhealthy atmosphere is manifested in the work of the department, which is the existence of unhealthy practices in the industry, and undoubtedly also exists in the tax department. To rectify industry malpractices, in addition to strengthening institutional, disciplinary, and legal construction within the industry, it is also necessary to strengthen the re-supervision of the supervision department and strengthen the restriction mechanism. Audit supervision is an important part of this. Through tax audits, it is possible to discover improper behaviors of tax workers in their business activities and problems in the internal control of the tax department. At the same time, it will inevitably increase the coercive force of the tax authorities on serious legal disciplines, restrict their operation in accordance with professional ethics standards, improve professional ethics, and strengthen spiritual civilization. Therefore, from the perspective of correcting the industry climate, the implementation of tax audits is also indispensable.

4 The importance of implementing tax audits in terms of supporting the work of tax authorities.

A large number of facts show that tax problems, especially those in violation of state regulations, such as open tax reductions and exemptions, although some are the responsibility of the tax department, but many are determined by local party and government leaders. Some "replace law with power." Regardless of the provisions of the tax law, do not discuss with the tax department, decide to issue documents or instruct the tax department to reduce or exempt the tax; some "speak by law", verbally indicate or approve tax reduction or exemption. Due to the pressure of administrative intervention, the tax authorities could not adhere to the provisions of the tax law and correctly implement the tax guidelines and policies, and had to "do it against their will" and "difficult to say." The audit department is outside the business activities. The audit supervision can make an objective and fair evaluation of the taxation situation and problems. Some tax departments can't talk about it and can tell it through auditing, which will cause the attention of leaders. The audit may be resolved, and it has objectively supported the work of the tax department.

5. Seeing the necessity of implementing tax audit from the perspective of auditing for macro services.

The tax department's working objects are enterprises and institutions and taxpayers engaged in product production and business services. Audit agencies' evaluation of the tax department's business activities must be extended to enterprises and institutions and taxpayers for audit supervision. It can be found through audit supervision What are the business activities of the tax department that are beneficial to the development of production, which are not beneficial to the development of production, and what are the crux of the development of production? Therefore, suggestions are provided to help improve, promote the development of production, and increase economic benefits as soon as possible. Through audit analysis, common problems can be found from individuality, so that information can be provided in a timely manner, which is conducive to strengthening macro management. Through tax audit, we can verify the economic effects of applying tax laws and regulations, find factors that are not conducive to the development of productive forces, and propose solutions. This can effectively promote the establishment and improvement of tax laws and regulations and promote the construction of a socialist legal system.

In short, audit supervision is an indispensable link in the entire national economy. The implementation of tax audits is an important part of audit supervision conducted by audit institutions.