Anti-evading tax and tax audit

Author: Song Xiaozhong
Publisher:
Publish Date: 2006-01-01
Features: This book delves into the effective methods for combating tax evasion and purifying the tax environment. Specifically, it summarizes the organizational structure, data collection, and target selection methods for tax investigations. Based on numerous cases, it summarizes the strategies and techniques for combating tax evasion in major tax categories such as Value-Added Tax (VAT), Corporate Income Tax, and Personal Income Tax. Through the analysis of resolved tax cases, it identifies the basic patterns and methods of tax evasion. On the basis of research and analysis, it explains the attitude taxpayers should adopt during tax investigations and the methods to safeguard their rights and dignity. This book is intended for tax auditors as well as taxpayers. It introduces the fundamental theories, skills, and methods of combating tax evasion in concise and clear language. By reading this book, tax auditors can enhance their knowledge and capabilities, gaining a stronger edge in tax investigations. Taxpayers can also become more informed, distinguishing between tax evasion and non-evasion, and becoming responsible taxpayers. The book primarily focuses on how to use tax audit techniques to combat tax evasion, including the impact of tax evasion on China's economy, relevant tax species and tax laws, tax management and tax agency evaluations, tax audit subjects, information, and targets, the enhancement of capabilities for tax auditors in the new era, investigation methods for tax evasion in different tax categories, entry points for investigating tax evasion, tax avoidance and anti-tax avoidance, how to respond to tax audit inquiries and consultations, and the concept of establishing a new tax audit system. The book is characterized by concise language, typical cases, and a clear structure. It not only enhances the auditing capabilities of tax personnel, helping them identify breakthrough points in combating tax evasion during investigations, but also enables taxpayers to become more discerning, distinguishing between tax evasion and non-evasion, and engaging in tax avoidance within legal frameworks.