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	Tax Auditing in Enterprise Resource Planning (ERP) Systems: the Influence and Countermeasures
	Qin Zhigang ; Tan ZG(覃志刚)
	2010
英文摘要	Conference Name:International Conference on Material and Manufacturing Technology. Conference Address: Chongqing, PEOPLES R CHINA. Time:SEP 17-19, 2010.; ERP systems have great influence on the tax auditing in enterprises implemented by the taxation authorities. This paper analyzes the influence caused by ERP on tax auditing and the countermeasures can be taken by the tax auditors. The major influence caused by ER P on tax auditing is as follows. The visible tax auditing clues reduce. The emphases of tax auditing should be changed. And the data collection of tax auditing becomes more difficult. In order to deal with the influence caused by ERP systems, the tax auditors should take the following countermeasures: Strengthen the controls before the establishment and during the operation of ERP Systems. Restrict enterprise's financial activities and tax behaviors according to the law. Choose tax auditing method carefully in ER P Systems. And develop tax auditing software adapted to the ERP environment.
语种	英语
出处	http://dx.doi.org/10.4028/www.scientific.net/AMR.129-131.490
出版者	ADV MATER RES-SWITZ
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/85592]
专题	经济学院－会议论文
推荐引用方式 GB/T 7714	Qin Zhigang,Tan ZG. Tax Auditing in Enterprise Resource Planning (ERP) Systems: the Influence and Countermeasures. 2010-01-01.

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