涉外税务审计

涉外税务审计如何应对ERP时代的挑战

How can Taxation Audit Concerning Overseas Affairs Cope with the Challenges in the Era of ERP

涉外税务审计信息系统的设计和实现

The Design and Realization of TAX Audit MIS

本文研究的目的，是以案例来剖析涉外税务审计在操作化方面存在的问题，并努力探索解决的方法，以求能更好地推广这一具有时代意义的税务工作。

This research aims to probe into the present situations , predicaments and giving suggestions to develop tax audit involving foreigners by the case study .

《涉外税务审计规程》对涉外税务审计工作的顺利开展发挥了重要作用，但也存在一些问题。

The Tax Auditing Rules for Foreign-invested Enterprises and Foreign Enterprises exert great influence on improving tax auditing , but there still exist some problems .

鉴于以上情况，本文提出了按照税务审计规范建立涉外税务审计信息系统的设计方案，并加以实现。

With the background , this paper provides and realizes the design scheme for the tax audit management information system based on the tax audit criterion .

《涉外税务审计规程》中规定的工作底稿量较大，各地可以选择性使用；

The amount of working papers as prescribed in the Procedures for Foreign-related Tax Audit is large , so all the localities may use them by selection .

涉外税务审计是现代审计的一个分支，利用审计程序、现代审计技术和相应的工作底稿制度，对涉外企业申报纳税信息的真实性进行深层次审核。

The tax audit concerning foreign affair is a branch of modern audit . With the audit procedure , modern audit technology and corresponding documents , it audit the truth of the information declared by the foreign capital enterprise in a deep level .

涉外企业税务审计中的几个问题

On Technical Supports for Tax Auditing of Foreign-invested Enterprises

为此，根据新时期的新要求，要充分运用电算化审计技术，适当调整和补充底稿范本，合理选择审计程序，不断推进涉外企业税务审计工作的科学化、规范化和程序化。

According to the requirements of a new period , it is necessary to adjust and supplement model manuscript , choose reasonable auditing procedures in order to further enhance tax auditing for foreign-invested enterprises .