What is the audit of the local taxation bureau, and what is the audit of the tax bureau

The main check is whether the payment of land use tax, such as land use tax, is based on the area of the plant. Whether or not property tax is paid. Whether the urban construction surcharge is paid in full, and if the enterprise income tax is paid in the local tax, whether the cost and expense are real, etc.

The audit of the local taxation bureau is mainly to check the payment of local taxes by enterprises in the past year, such as urban construction tax, local education surcharge, etc., the accountant needs to prepare the annual accounting vouchers, and the payment of the local tax receipt or voucher to focus on folding, when the local taxation bureau comes, you can immediately show him the documents, do not need to do it himself, so as not to get the time, he turned over the account a lot, asked a lot, and made a mess, of course, if the enterprise is all in accordance with the laws and regulations for accounting processing, there is no need to be afraid of these inspections.

The audit of the local taxation bureau is mainly to check the payment of local taxes by enterprises in the past year, such as urban construction tax, local education surcharge, etc., the accountant needs to prepare the annual accounting vouchers, and the payment of the local tax receipt or voucher to focus on folding, when the local taxation bureau comes, you can immediately show him the documents, do not need to do it himself, so as not to get the time, he turned over the account a lot, asked a lot, and made a mess, of course, if the enterprise is all in accordance with the laws and regulations for accounting processing, there is no need to be afraid of these inspections.

There are a lot of things to check, but before he wants to check the accounts, he will ask the company to check the whole self-inspection, what taxes do you pay in the local tax, if there is income tax, then the investigation is very detailed.

The specific contents of the IRS audit include:

1) Sales revenue for the current year.

2) The output tax amount is totaled on a monthly basis.

3) The input VAT amount is totaled by month.

4) The monthly total of the amount of input tax transferred out.

5) Whether there is a retained tax credit.

6) VAT payable in the current year.

7) VAT paid in the current year.

8) Whether there is any underpayment.

9) Monthly input deduction copies, tables.

10) Invoice usage schedule for each month.

11) VAT returns payable per month.

12) Calculate the tax rate for the current year (VAT sales revenue payable for the current year).

13) Take a look at the tax rate for the whole of last year.

14) If this year's tax rate is lower than last year's, you should consider the reasons and prepare a written statement.

The State Administration of Taxation of the People's Republic of China is the direct agency in charge of tax work, and its main responsibilities are:

1) Specifically draft tax laws and regulations and implementation rules and put forward tax policy suggestions, jointly report and issue with the Ministry of Finance, and formulate measures for implementation. Responsible for the interpretation of tax collection and management and general tax administration issues in the implementation of tax laws and regulations, and file with the Ministry of Finance afterwards.

2) Undertake the responsibility of organizing and implementing the collection and management of ** tax, sharing tax and ** (fee) stipulated by laws and regulations, and strive to collect all taxes due.

3) Participate in the study of macroeconomic policies, the division of taxation rights between the government and the local government, and put forward suggestions for improving the tax sharing system, study the overall level of tax burden and put forward suggestions on the use of tax means for macroeconomic regulation and control.

4) Responsible for organizing and implementing the reform of the tax collection management system, drafting draft laws and regulations on tax collection and administration and formulating implementation rules, formulating and supervising the implementation of rules and regulations for tax business and collection management, supervising and inspecting the implementation of tax laws, regulations and policies, and guiding and supervising local taxation work.

5) Responsible for planning and organizing the implementation of the construction of the tax service system, formulating the tax service management system, standardizing the tax service behavior, formulating and supervising the implementation of the taxpayer rights and interests protection system, protecting the legitimate rights and interests of taxpayers, fulfilling the obligation of providing convenient, high-quality and efficient tax payment services, organizing and implementing tax publicity, formulating and supervising the implementation of registered tax agent management policies.

6) Organize and implement classified management and professional services for taxpayers, and organize and implement tax payment services and tax source management for large enterprises.

7) Responsible for compiling and reporting the medium and long-term planning and annual plan of tax revenue, carrying out tax source investigation, strengthening the analysis of tax revenue, and organizing the handling of specific matters such as tax reduction and exemption.

8) Responsible for formulating the tax administration information system, formulating the medium and long-term plan for the construction of tax administration information technology, and organizing the implementation of the construction of the golden tax project.

9) To carry out international exchanges and cooperation in the field of taxation, to participate in the negotiation of tax relations between countries (regions), and to initialize and implement relevant agreements and agreements.

10) Handle the tax and export tax rebate business of import and export commodities.

11) Implement vertical management of the national taxation system, cooperate with the provincial people** to implement dual leadership over the provincial local taxation bureaus, and put forward opinions on the appointment and dismissal of the directors of the provincial local taxation bureaus.

12) Undertake other matters assigned by ***.

1. Whether there is a situation of using false invoices;

2. Whether there is any unauthorized change of cost valuation method to adjust profits;

3. Whether the wages and salaries incurred by the enterprise are only paid but not paid, and whether the employees' individual income tax and social security are paid in accordance with the regulations;

4. Whether the goods used for non-VAT taxable items, value-added tax exempt items, collective welfare, personal consumption, abnormal losses, and purchased goods consumed are transferred out as input tax in accordance with the regulations;

5. Whether the various off-price fees charged to the purchaser are taxed according to the regulations (such as handling fees, subsidies, return of profits, incentive fees, liquidated damages, transportation and handling fees, etc.).

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

Article 54.

The tax authorities have the right to carry out the following tax inspections:

1) Inspect the taxpayer's account books, accounting vouchers, statements and relevant materials, and inspect the account books, accounting vouchers and relevant materials of the withholding agent's withholding and remitting, collection and remittance;

2) To inspect the taxpayer's taxable commodities, goods or other property at the place of production and business operation and the place where the goods are stored, and inspect the business situation of the withholding agent in relation to withholding and remitting, collecting and remitting taxes;

3) Instruct taxpayers and withholding agents to provide documents, supporting materials and relevant materials related to tax payment or withholding and remitting, collection and remittance of taxes;

4) Inquire about the questions and circumstances of taxpayers and withholding agents related to tax payment or withholding and remitting, collection and remitting;

5) To inspect the relevant documents, vouchers and relevant materials of taxpayers' consignment and mailing of taxable commodities, goods or other property at stations, wharves, airports, postal enterprises and their branches;

6) With the approval of the director of the taxation bureau at or above the county level, inquire into the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions with the certificate of approval for checking deposit accounts in a uniform format across the country. When investigating cases of tax violations, the tax authorities may, with the approval of the director of the tax bureau at or above the level of a city divided into districts or autonomous prefectures, inquire into the savings deposits of persons suspected in the case. The information obtained by the tax authorities shall not be used for purposes other than taxation.

The tax bureau generally does not check self-employed individuals, but if there is a requirement from above, they will also conduct spot checks. The reason why self-employed individuals are generally not checked is because most self-employed people do not keep accounts and do not have professional financial personnel to record these.

1. Definition of the Tax Department.

The tax bureau is the leading authority in charge of tax work. The main responsibility of all tax bureaus is to collect various taxes, including business tax, urban construction tax, deed tax, real estate tax, land value-added tax, resource tax, personal income tax, corporate income tax, etc. In addition to levying taxes, the SAT also has the ability to draft taxesLaws and RegulationsDrafts and implementation rules, putting forward tax policy proposals, carrying out international exchanges and cooperation in the field of taxation, and organizing and implementing the reform of the tax collection and management system.

2. The main responsibilities of the tax bureau.

1. Drafting specific taxesLaws and RegulationsDraft and implementation rules, put forward tax policy recommendations, report and issue jointly with the Ministry of Finance, and formulate measures for implementation. Responsible for taxesLaws and RegulationsThe explanation of collection management and general tax administration issues in the process of implementation shall be reported to the Ministry of Finance for the record.

2. Organize the implementation of tax collection and social insurance premiums, assume the responsibility for the collection and management of non-tax revenue, and aim to receive taxes in full.

3. Participate in the study of macroeconomic policies, the division of local tax rights, put forward suggestions for improving the tax distribution system, study the overall level of tax burden, and put forward suggestions on the use of tax means for macroeconomic regulation and control.

4. Organize and implement the reform of the tax collection and management system, and draft the tax collection and managementLaws and RegulationsDraft, formulate detailed implementation rules, formulate rules and regulations for supervising tax collection and management, and supervise and inspect tax collectionLaws and Regulationsand the implementation of the policy.

5. Responsible for the planning and organization of the construction and implementation of the tax service system, the development of the tax service management system, the standardization of tax service behavior, the development of supervision and implementation of the taxpayer rights and interests protection system, the protection of the legitimate rights and interests of taxpayers, the fulfillment of the obligation to provide convenient, high-quality and efficient tax services, the organization and implementation of tax publicity, the development of tax agent management policies, in addition, the tax bureau level administrative law enforcement personnel are responsible for administrative law enforcement activities in accordance with the law, safeguard national interests and social public interests, accept the protection of citizens, supervise the lawful rights and interests of legal persons and other organizations that are not infringed upon, and correct violations of laws and disciplines on their own; Bear legal responsibility for illegal acts in administrative law enforcement.

1. Routine annual, semi-annual, quarterly and planned inspections;

2. Inspection by the competent tax authority at a higher level;

3. Accept the inspection reported by relevant personnel;

4. There are major changes in the current statements, tax payments and the same period compared with the same period, and there are abnormalities;

5. Enterprise tax refund and income tax liquidation, etc.;

6. Other matters that need to be inspected.

The tax sub-bureau and the in-charge taxation bureau have checked, and the inspection bureau and the higher-level taxation bureau may still come, and they have the right to conduct another inspection, and they can check the tax payment situation of the enterprise again, and conduct an audit of the internal inspection situation, which is also the requirement of the tax law and the need to strengthen tax administration. Audit is the main audit of accounting accounts, such as general ledger, sub-ledger, mainly to look at the inventory of the sub-ledger. Generally speaking, the general world reed account and the sub-ledger are checked, and the voucher is also checked.

It also includes all account books, search reports, and vouchers. The Inland Revenue Department (IRD) mainly investigates financial and tax issues. Whether there is tax evasion.

Whether the accounts are sound.

Taxation refers to a standardized form in which the state participates in the distribution of social products and obtains fiscal revenue compulsorily and without compensation in order to provide public returnee products to the society and meet the common needs of the society in accordance with the provisions of the law. Taxation is a very important policy tool. The compulsory nature of taxation means that taxation is compulsory collection by the state in the capacity of social manager, by virtue of political power and political power, through the promulgation of laws or decrees.

Social groups and members of society who are liable to pay taxes must abide by the state's mandatory tax laws, and within the limits stipulated by the state tax law, taxpayers must pay taxes according to law, otherwise they will be punished by law, which is the embodiment of the legal status of taxation. The coercive characteristics are reflected in two aspects: on the one hand, the establishment of the tax distribution relationship is compulsory, that is, the tax collection is entirely dependent on the political power possessed by the state; On the other hand, the process of collecting taxes is mandatory.

For most enterprises, the IRS generally mainly checks the payment of value-added tax and whether there is any tax evasion.

If the enterprise income tax is in the national tax, then whether the income, costs, expenses, etc. are reasonable are within the scope of inspection.

The purpose of an audit is to check your company's operations and tax payments. There are dozens of business conditions, such as whether all the income is recorded, whether all the goods that have been issued are invoiced, and whether the use of accounting and deferred accounts is in accordance with the provisions of the Accounting Law. Wait a minute.

Generally speaking, the IRS mainly examines the payment of VAT and income tax, which are related to national taxes. Although VAT can be deducted, in practice, there seem to be unspoken rules, because you don't know which city you are, so the specific number cannot be determined for you. However, if the tax is calculated at 1%, your company has issued a 10 million outstanding model ticket, and you will have to pay 100,000 yuan of value-added tax.

As for corporate income tax,

1. The company has zero declaration for a long time (continuous zero declaration for more than half a year). Or a long-term loss state but still standing.

2. Failure to file tax declarations within the prescribed time, or incomplete tax declarations.

3. The declaration information shows that there is real estate, but the real estate tax and land use tax have not been paid; There are incomes and costs, but stamp duty has not been declared.

Fourth, the long-term non-payment of taxes or the amount of taxes paid is very small, far lower than the industry average.

Fifth, the newly established company has a sharp increase in the number of open losses in the short term, and big data matching finds that there are tax-related risks.

6. There are a large number of cash transactions, and there are a large number of frequent receipts and expenditures in the personal bank cards of Qifan Shenye legal persons, shareholders or employees (banks and public security will look for you).

7. The number of employees and business premises of the company do not match the scale of declared income. There are many people, a large site (high rental fees), and very little income.

8. There are long-term accounts receivable and payables of enterprises.

9. Mismatch between purchase and sale transactions (such as the purchase of mobile phones and the sale of computers).

10. Quarterly invoice issuance, such as quarterly invoice, enterprise book inventory is too large.

Ten. 1. The value-added S is not the same as the income of the S statement of the enterprise.

Which stool ten. Second, there is only input and no output, only sales are waved, and there is no input.

Ten. 3. Being reported by someone with a real name.