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在美国,纳税是建立在自行估税制基础之上的,即纳税人根据其必要的资料,填报纳税申报表,据此纳税。这就要求纳税人要自觉遵守税法,也要求国税局要对申报表进行细致的审计。但美国国税局的税务审计,主要是由地区服务中心审查处和地区分局审查处来完成。审查处成员一般由熟悉税法、懂得会计的人员组成。下面简要介绍美国税务审计及程序。一、纳税申报表的分类与选择国税局每年都要用复杂的程序来确定待审计的申报表类型的份数,每年选取审查的报表份数多少取决于审计人员的人力状况。在美国,一般用两种程序来分类和确定待审计的申报表。
In the United States, taxation is based on self-assessment, that is, taxpayers fill in tax returns according to the necessary information and pay tax accordingly. This requires taxpayers to conscientiously abide by the tax law, but also require the IRS to conduct a detailed audit of the return. However, the tax audit of the IRS is mainly conducted by the Regional Service Center Review Office and the District Branch Office. The Ombudsman’s members are generally composed of persons who are familiar with the tax laws and know how to make accounting. The following is a brief account of U.S. tax audits and procedures. I. Classification and Selection of Tax Return Each year, the IRS uses sophisticated procedures to determine the number of types of returns to be audited. The number of reports selected each year for review depends on the manpower status of the auditors. In the United States, two procedures are generally used to classify and determine the return to be audited.