Improvement of the Method of Carrying out Tax Audit of the Declaration on the Individual Income Tax in which the Deduction for the Education of Children is Declared

M. Shemyakina
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Abstract

The subject of the study is the economic and tax relations that arise in the process of tax control of declarations in the form 3-NDFL. The aim of the study is to develop theoretical provisions in terms of improving the tax control of personal income tax based on changes to the form of a tax return and the development of methodological tools for a desk tax audit using cloud technologies. To achieve this goal, the following tasks are defined in the work: to identify the problems of a desk tax audit of declarations in the form of 3-NDFL, in which a deduction for the education of children is declared; develop new control ratios to automate the verification process. The scientific novelty of the study lies in the improved method of in-house tax audit of the tax return on personal income tax, in which the deduction for children's education is declared, based on cloud technologies and taking into account the total amount of the social tax deduction under code 321 in the context of SNILS, reflected in the developed form of the card calculation of deductions. The introduction of this mechanism into the practical activities of the tax authorities optimizes and reduces the complexity of business processes, increases the efficiency of control functions and tax administration in general, and also corresponds to the implementation of the measures specified in clause 2.2 Strategic map of the Federal Tax Service of Russia for 2020-2024.
对申报扣除子女教育费的个人所得税申报进行税务审计方法的改进
本研究的主题是在3-NDFL形式的申报税控过程中产生的经济和税收关系。本研究的目的是根据纳税申报表形式的变化和使用云技术的桌面税务审计方法工具的开发,在改善个人所得税的税收控制方面制定理论规定。为了实现这一目标,在工作中确定了以下任务:确定以3-NDFL形式申报的案头税务审计的问题,其中申报扣除儿童教育费用;开发新的控制比率,使验证过程自动化。本研究的科学新颖之处,在于改进了个人所得税纳税申报表的内部税务审计方法,将子女教育扣除额进行申报,该方法基于云技术,考虑了SNILS背景下321码下的社会税收扣除额总额,体现为扣除额卡计算的发展形式。在税务机关的实际活动中引入这一机制,优化和降低了业务流程的复杂性,提高了控制职能和税务管理的总体效率,也符合俄罗斯联邦税务局2020-2024年战略地图第2.2条规定的措施的实施。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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