How to do the tax audit report, is it necessary to do the tax audit report

The tax audit is the final settlement of enterprise income tax to confirm losses and profits, and the industrial and commercial audit is used for the annual inspection of the industrial and commercial bureau and a certificate to confirm the business status.

The tax audit is more expensive than the annual inspection of industry and commerce.

The tax audit report is a report on the tax adjustment of the annual enterprise income tax in response to the differences between the tax law and the accounting law.

Generally, year-end enterprises should pay attention to whether to do the final settlement and audit of income tax, under what circumstances the enterprise should do it, when to do it, the charging standard, and what information the enterprise prepares during the audit, which are all matters that the enterprise is concerned about.

1. What are the conditions for the audit of enterprise income tax final settlement?

There are the following situations to do the final settlement of income tax and tax audit.

The company lost more than 100,000 yuan in the current year.

2. Losses for three consecutive years.

Annual (enterprise in the current year) sales revenue of more than 30 million construction, real estate development enterprises, commercial retail enterprises pre-tax deductions.

If the enterprise makes a profit in the year and loses in the previous year, it is necessary to make an audit report on the income tax to make up for the loss, so that it can make up for the loss in the previous five years.

The above is the requirement of the State Administration of Taxation in Beijing, each district will have its own policy every year, such as: in 2011, Haidian District, Chaoyang District, no matter how much the enterprise loses, must hire a tax agent firm to audit, and submit an audit report to the tax bureau. Tax requirements vary from place to place.

Therefore, whether a tax audit is required, it is necessary to consult the special officer of the bureau where it is located.

2. What is the time for tax audit? When will the tax audit be done?

Based on past experience, the sooner the better, firstly, both the company and the tax agent firm have plenty of time.

3. What kind of attestation agency can issue a tax audit report?

Before 2011, tax agent firms were required to file annual income tax returns with the national and local tax authorities. Beijing tax agent firm that has filed with the national tax and local tax has the qualification to issue income tax audit reports; (For details, please consult "Shenzhen Camel Guest").

The tax agent firm for the record issues the income tax audit report, which is recognized by the tax bureaus of all districts;

Fourth, the enterprise income tax final settlement audit fee standard and audit report.

Whether the firm is based on the total assets, income, monthly accounting vouchers, manual or financial software bookkeeping of the audited enterprise in the current year, please consult "Shenzhen Camel" for details

5. What information should be prepared for the audit of enterprise income tax final settlement?

For the list of enterprise income tax final settlement materials, please consult "Shenzhen Camel Guest" for details

6. The audit service process of the tax agent firm.

1. Communicate in the early stage to determine whether it needs to be done, time, etc.;

2. Sign a business agreement with a tax agent firm;

3. After the enterprise is prepared according to the list of tax audit materials, the tax agent will audit the household;

4. The audit report issued by the tax agent firm.

Legal analysis: A tax audit report is required only if the following circumstances occur in the annual income tax final settlement of the enterprise:

1) Loss of enterprise assets. When a taxpayer submits an application to the tax authorities for the pre-tax deduction of the loss of enterprise assets or the loss of doubtful debts of a financial enterprise, it shall attach an assurance report of the intermediary agency on the loss of assets of the enterprise or the loss of financial doubtful debts. The in-charge taxation authorities will not accept taxpayers who fail to attach the attestation report in accordance with the regulations.

2) Annual tax declaration of real estate development enterprises. After the completion of the development product, the real estate development enterprise shall attach a verification report of the intermediary agency on the difference between the gross profit of the actual sales revenue and the gross profit of the pre-sale income of the developed product when making the annual tax return. For taxpayers who fail to attach tax-related verification reports in accordance with the regulations, they shall be dealt with and subject to special inspections in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Rent Collection and Collection.

3) Taxpayers with losses of more than 100,000 yuan (inclusive) in the current year shall attach an attestation report of the annual loss.

4) Taxpayers who make up losses in the current year shall attach an attestation report on the amount of losses made up in the year in which they have made up, and those who have already attached an attestation report on the amount of losses in previous years will not be attached repeatedly.

5) Taxpayers who have achieved sales (business) income of more than 30 million yuan (inclusive) in the current year shall attach an attestation report on the final settlement of income tax in the current year.

Legal basis: "Law of the People's Republic of China on the Administration of Tax Collection" Article 1 This Law is enacted in order to strengthen the management of tax collection, standardize the collection and payment of taxes, protect national tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Of course it is necessary.

1. If the enterprise has a large loss in the current year and needs to make up for the loss in the following year, it needs to issue a tax audit report in the current year;

2. There may be problems in the accounting treatment of the enterprise, and the enterprise is not at ease, and will choose a tax agent firm to issue a tax audit report;

3. There is no problem with the accounting of the enterprise, but the VAT tax burden of the year is low, which may attract the attention of the tax authorities, and the enterprise can consider issuing a tax audit report;

4. If the enterprise has suffered losses for three consecutive years, the tax bureau notifies the enterprise to issue a three-year tax audit report, and the tax bureau notifies the enterprise to issue a tax audit report due to tax assessment interviews and other reasons;

5. The enterprise has profits in the current year, but the profits are too low, and the income and assets do not match, or the company has more tax evasion, for the sake of tax safety, afraid of being inspected by the tax, the key and will take the initiative to choose to do tax audit;

6. If the enterprise has profits in the current year, if it needs to make up for the losses of previous years, the tax audit report shall be issued in the year in which the losses are made up and in the middle of the years in which the losses need to be made up in the previous years.

The fee standard for tax audit report mainly includes the following items:

1. Enterprise scale. For enterprises in the market, different enterprises are different in size and size. For large enterprises, due to the complexity of tax issues, there are many tax issues that need to be audited, and audit issues also have high professional requirements.

As a result, larger companies charge more than smaller ones.

2. Region. At present, there is a gap in the economic development of different regions in China, and the labor cost in economically developed regions is high. As a result, tax audit fees are typically higher for cities in the eastern region than in the central and western regions.

In addition, tax audit fees are higher in developed cities than in less developed cities.

3. Tax status. It cannot be denied that different companies have different tax conditions. Some companies have complex tax conditions and need to spend a lot of manpower and material resources during the audit, so the expenses will increase accordingly.

For companies with simple tax conditions and small audit workload, the tax audit fee will be relatively lower.

4. Professional level. At present, there are a large number of audit institutions in various cities in China, and the service quality and service level of different audit institutions are not the same. For formally qualified audit institutions and professional service personnel, due to their high operating costs and guaranteed service quality, the audit fee is naturally higher than that of informal audit institutions.

Haoshunjia can use the APP to view the monthly funds, taxes, profits and other financial and tax status anytime and anywhere, and the diagram is clear at a glance, saying goodbye to the "report code trapped in the sky"; At the same time, the exclusive financial and tax accounting service team has an average of more than 5 years of financial and tax work experience, and multiple accountants correspond to a customer's service model, which is first-class professional and worthy of the trust of our customers.

What is a tax audit? What is the difference between auditing and auditing? At the end of the year, the enterprise needs to issue an audit report and a tax audit report at the same time.

So there is a boss to ask, the tax audit report and the audit report are both reports of corporate financial and accounting contact, so what is the difference between the two reports? The following is a specific explanation for you First, what is the tax audit report The tax audit report is a report on the annual tax adjustment of the annual enterprise income tax for the difference between the tax law and the accounting law, and it is a business that is the final settlement of the enterprise income tax, the confirmation of losses and profits, the audit of the accounting treatment and tax payment of the enterprise, and the correction and adjustment of the amount of tax declaration The tax audit report has the functions of making up for losses, reducing tax expenditures, passing on tax risks, and reducing tax inspection risks Second, what is an audit report The audit report is a written document issued by a certified public accountant in accordance with the requirements of independent auditing standards after the implementation of the necessary audit procedures, and the professional adjustment of the company's financial statements based on the business of the previous year is used to express an audit opinion on the annual accounting statements of the audited unit. The results he carried represent the company's financial results, also known as the financial audit report, and the audit report has a wide range of functions

Enterprise annual inspection, bank loans, high-tech enterprise certification, etc. need to be audited, and the specific audit shall be carried out in accordance with the provisions of the department Third, the difference between the two First, the content of the audit is different. The tax audit is aimed at whether the company's tax situation is correct and complete. The audit is aimed at the audit of the company's balance sheet, profit and profit distribution statement and cash flow statement as of the audit deadline Second, the tax audit is mainly to examine whether the enterprise is suspected of tax evasion.

The audit is to see whether each subject is correct, whether there is favoritism, whether there are white slips and other internal problems Third, the types of division are different. Tax audit belongs to external audit, and audit is divided into external audit and internal audit Fourth, the essence is different. The essential work of auditing is auditing, and the essential work of tax auditing is auditing Fifth, the reports issued are different.

The tax audit shall issue annual tax audits, liquidation tax audit reports and other special tax audit reports. The audit issued a consolidated annual audit report and other special audit reports.

The tax audit report is a report on the tax adjustment of the annual enterprise income tax in response to the difference between the "Tax Law" and the "Accounting Law". The tax audit is a certificate for the annual inspection of the industrial and commercial bureau and the confirmation of the business status of the enterprise income tax final settlement, the confirmation of losses and profits. Certified tax agents will adjust the inappropriate accounting treatment of the enterprise when conducting the tax audit, and generally can accurately implement the amount of enterprise income tax payable by the enterprise throughout the year.

Article 4 of the Law on the Administration of Tax Collection and Collection stipulates that units and individuals liable for paying taxes are taxpayers. Individuals who are required by laws and administrative regulations to withhold and remit taxes and collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal basis: Article 61 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Where a withholding agent fails to set up and keep the account books of withholding and remitting, collecting and remitting tax or keeping the accounting vouchers and relevant materials for withholding and remitting, collecting and remitting, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than 2,000 yuan; where the circumstances are serious, a fine of between 2,000 and 5,000 RMB is to be given.

Legal Analysis: Tax Audit, i.e. Income Tax Settlement. It refers to the business of reviewing the accounting treatment and tax payment status of enterprises through a tax agent firm, and correcting and adjusting the amount of tax returns. After the tax audit is completed, the tax accountant office will issue a review of the tax audit results.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers. Units and individuals who are required by laws and Xiangzhong administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes in accordance with the provisions of laws and administrative regulations.

It is not necessary to do a tax audit report. Taxpayers must truthfully handle tax declarations in accordance with the declaration deadline and declaration content determined by law, submit tax returns, financial accounting statements and other tax payment materials, and decide whether to prepare tax audit reports. Article 7 of the "Law of the People's Republic of China on the Administration of Tax Collection" The taxation authorities shall extensively publicize the tax laws and administrative regulations, popularize the knowledge of tax payment, and provide taxpayers with tax consulting services free of charge.

Article 31 Taxpayers and withholding agents shall pay or release taxes in accordance with the provisions of laws and administrative regulations or the time limit determined by the taxation authorities in accordance with the provisions of laws and administrative regulations. If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may postpone the payment of the tax with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region or municipality directly under the Central Government, but the maximum shall not exceed three months.

It is not necessary to do a tax audit report. Taxpayers must truthfully handle tax declarations in accordance with the declaration deadline and declaration content determined by law, submit tax returns, financial and accounting statements and other tax payment materials, and decide whether to make tax audit reports.

[Legal basis].Article 7 of the Law of the People's Republic of China on the Administration of Tax Collection.

The tax authorities shall widely publicize the tax laws and administrative regulations, popularize the knowledge of tax payment, and provide taxpayers with tax consulting services free of charge.

Article 31.

Taxpayers and withholding agents shall pay or release taxes within the time limit determined by laws and administrative regulations or by tax authorities in accordance with the provisions of laws and administrative regulations. If a taxpayer is unable to pay the tax on time due to special difficulties, the taxpayer may postpone the payment of the tax with the approval of the State Taxation Bureau and the local taxation bureau of the province, autonomous region or municipality directly under the Central Government, but the maximum shall not exceed three months. Li Zhu.