Therefore,the author thinks that we should take certain countermeasures as follows: urging tax collection departments to notice this phenomenon and strengthen their management,establishing special tax auditing for the after-sale incom.

The Restriction and Governing of National Audit to Power;

On the Current Situation and the Innovation of the National Audit Organization System in China;

Discussion on the state audit of building project in present;

The Research on Direction & Reformation of Chinese State Audit;

According to the research of constitutional theory on politics,the original analysis focuses on the principles of constitution and the intrinsic mechanism of state audit.

At present,the state auditing organs is learning and implementing the spirit of the seventeenth Party Congress,in order to center on closely to the spirit of the seventeenth Party Congress and torelate to auditing practice,to make great efforts to promote the scientific development of socialism auditing with Chinese characteristics.

It is argued that this model will increase the overall independence of state auditing and will be viable in China s social and politic.

The state auditing risks can be scientifically classified according to their causes, the timing of occurrence, and controllability.