税务管理：间接方法在税务稽查中的运用.pdf

TNM/10/05 International Monetary Fund Fiscal Affairs Department 700 19th Street NW Washington, DC 20431 USA Tel: 1-202-623-8554 Fax: 1-202-623-6073 Revenue Administration: Taxpayer Audit— Use of Indirect Methods Edmund Biber Fiscal Affairs Department I N T e r N A T I o N A l M o N e T A r y F U N D T e c h n i c a l n o T e s a n d M a n u a l s INTerNATIoNAl MoNeTAry FUND Fiscal Affairs Department Revenue Administration: Taxpayer Audit—Use of Indirect Methods Prepared by edmund Biber Authorized for distribution by Carlo Cottarelli April 2010 JEL Classification Numbers: H20, H29, H83, M42 Keywords: taxpayer audit, tax audit methods, indirect methods, indirect audit methods Authors’ E-Mail Addresses: biber@.au DISCLAIMER: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the authors and do not necessarily represent those of the IMF or IMF policy. Technical Notes and Manuals 10/05 | 2010 1 Revenue Administration: Taxpayer Audit— Use of Indirect Methods Edmund Biber I. Why do tax administrations need to use indirect methods? A taxpayer audit program must embrace a range of methods and techniques for determining and verifying a taxpayer’s income if it is to be an effective component of a balanced compliance man- agement strategy. Detecting and deterring non-compliance requires more than a mere examination of a taxpayer’s books and records and necessitates an analysis of the taxpayer’s financial affairs to correctly assess tax liabilities. Direct methods, often referred to as specific issue or specific item methods, rely upon verifica- tion of income or expenses by direct reference to the books and records used to prepare the tax declaration. Adjustments to declarations or assessments are supported by specific evidence in rela- tion to an income or expense item. Indirect methods involve the determination of tax liabilities through an analysis of a taxpayer’s financial affairs utilizing information from a range of sources beyond the taxpayer’s declaration and formal books and records. Assessments are often based on circumstantial evidence indicating a reasonable estimate of the taxpayer’s correct liability. TECHNICAL NoTEs ANd MANUALs This technical note addresses the following questions: Why do tax administrations need to use indirect audit methods?• What indirect audit methods are commonly used by tax administrations?• What are the legislative requirements for the use of indirect audit methods?• In what circumstances is it appropriate to use indirect audit methods?• What is required to withstand challenges to indirect audit methods?• Note: Edmund Biber is a former Assistant Commissioner of the Australian Tax Office and member of the IMF's Fiscal Affairs Department roster of experts. 2 Technical Notes and Manuals 10/05 | 2010 Auditors in many administrations only check that a taxpayer’s declaration reflects the figures in their books of account. However, if tax administrations rely solely upon taxpayer declarations, business records, and books of account to determine tax liability, taxpayers could limit their li- ability by creating records that do not truly reflect their financial position, or by merely opting not to maintain books and records and not filing tax declarations, avoid a tax assessment. Therefore, indirect methods have been developed to assist auditors in objectively determining tax liabilities when the books and records are either unavailable or do not adequately reflect the taxpayer’s financial affairs. Indirect methods of income measurement can also be valuable in risk assessment and testing the veracity of taxpayer claims. II. What indirect methods are commonly used by tax administrations? Tax administrations have developed a range of formal indirect income measurement meth- ods to consistently and efficiently deduce a reasonable estimate of income to demonstrate under reporting when declarations and books and records cannot be relied upon. Although some admin- istrations will vary terminology and modify approaches and techniques, the methods commonly adopted and their respective usefulness are outlined below. This paper does not attempt to provide detailed tuition in the application of indirect methods, however further guidance in the use of common indirect methods, together with examples of computation, is available in the IRS Internal Revenue Manual1 through the IRS public website.2 Bank deposits and cash expenditure method is based on the premise that money received must either be deposited or spent. This approach is particularly useful if an analysis of bank accounts and a taxpayer’s cash expenditure indicates a likelihood of undeclared income and the taxpayer makes regular payments into bank accounts that appear to be from a taxable source. A detailed analysis of all bank deposits into business and personal accounts, loan accounts, and accounts held with credit unions, investment trusts。