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《Commercial Science Research》 2018-01
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Experience Analysis and Reference of Foreign Tax Audit

LIU Zhi-fang;GUO Dong;The Open University of China;Department of Public Finance Audit,National Audit;  
Tax audit relates to the security of the country' s financial and economic operation. In recent years,China's tax audit has made great progress in its exploration,and it has formed a running mode with its own characteristics. But compared with developed countries,China's tax audit is not perfect. How to learn the advanced experience from developed countries,comprehensively improve and develop our country's tax audit work,and give play to its immune system function is an urgent problem to be solved in China's audit field. This paper briefly reviews the history and problems of tax audit in China,and mainly introduces three important trends of developed countries in tax audit. Based on the analysis of the necessity of China's tax audit,the paper elaborates the ways to further develop our tax audit in four aspects.
【CateGory Index】: F239.4
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