How to explain when paying more tax audit, what does tax audit mean? How to deal with tax audits?

1) Your unit is now under the inspection of the tax bureau and finds that the overpayment of taxes in November 07 is not the same as the cumulative number of the whole year, and it is necessary to write an audit statement of overpayment of taxes. (2) If the tax inspection bureau finds a problem, it shall impose corresponding penalties on the basis of the "Tax Collection and Administration Law". This includes back taxes, late fees and penalties.

If you want not to pay the fine, you should find a valid reason, and you need to be realistic and not make it up out of thin air. (3) According to your specific situation, to apply for a refund of the overpaid enterprise income tax, the specific procedures are as follows: You should submit an application for tax refund to the competent tax bureau before the end of September 2009 and provide the following information:

1. Approval Form for Tax Refund Application

2. Original and photocopy of tax payment certificate and other tax payment certificates.

3. The original and photocopy of the accounting final account statement, income tax prepayment declaration form and annual tax return of the taxpayer.

4. Written application or other explanatory materials of the taxpayer. (4) Refund of individual income tax by mistake.

1. Flow Chart for Handling Individual Income Tax Refund by Mistake

2. Documents to be submitted.

1. Tax refund application form.

2. A copy of the tax payment certificate.

3. Explanation of the mistaken tax refund.

4. A copy of your ID card and proof of income.

3. The legal basis for the refund of individual income tax is as follows:

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

2. Individual Income Tax Law of the People's Republic of China

4. Scope of acceptance of individual income tax refund by mistake: units and individuals.

5. Acceptance conditions for the wrongly collected tax refund of individual income tax:

Where the withholding agent and the self-declaration taxpayer overpay the tax in the process of self-verification and self-payment, or the overpayment of tax due to the responsibility of the tax authority.

6. Precautions for handling individual income tax refund by mistake:

2. The originals and copies of various documents shall be reported as required. The photocopy is required to indicate "exactly the same as the original" and be stamped with the official seal of the enterprise.

3. Tax Refund Application Form in triplicate.

Initial unpaid (negative) treatment will be made.

First of all, it is necessary to distinguish between two concepts, one is tax inspection and the other is tax inspection.

The inspection is a daily inspection with abnormal data or routine spot checks, which is relatively normal and generally has no major problems.

The audit is that there are major problems that will be handed over to the inspection department to deal with, and this is a big problem.

How to deal with it should be dealt with in combination with the company's own problems.

Generally speaking, it is possible to be lenient if you actively cooperate and make a full back-payment.

Questions: I have some questions about tax inspection, I hope to be answered, thank you!

1. How long is the time from receiving the tax inspection notice to the end of the tax inspection work, and are there any laws and regulations that limit this time?

2. If in the process of tax inspection, it is found that some taxes are underpaid due to the wrong understanding of the tax law, and the tax inspection does not draw a conclusion, considering that if the time is too long, there will be more late fees for touring the mountains, can you calculate the underpaid taxes for supplementary declaration and tax payment, how to operate?

3. If the tax inspector proposes that the underpaid tax found by the audit cannot be made up before the audit is completed, does this requirement meet the requirements of the relevant tax laws, and if the inspector wants to check for one or two years, will the late payment penalty be calculated in this way?

Reply: 1. The time limit for inspection cases: 1 month for ordinary cases, and 60 days for reported cases.

2. After the inspection, the enterprise shall pay the tax and overdue payment in advance, and the administrative penalty may be mitigated or reduced in accordance with the provisions of Paragraph 1 of Article 27 of the Administrative Punishment Law, but it will not affect the determination of the nature of its illegal acts.

Not necessarily, because a thorough examination has not been done and the severity of the circumstances is not known. However, the inspection bureau will file a case for inspection and will not do it in a so-so routine manner. Generally, the supervisor thinks that there is any problem with your company, and there are obvious loopholes in the tax and financial statements, so they will report it, and the inspection bureau will come to check the accounts.

The inspection bureau is certainly stricter than the tax bureau's audit. You will be asked to provide the original vouchers, accounting vouchers, statements and other information of the company. The cases after the establishment of the Hanqi case are stronger than the assessment of the management bureau in terms of the supervision and inspection mechanism and the clear division of labor in each link, so the inspection bureau will definitely seriously inspect it.

The basic procedures of a tax audit are:

1. Case selection: Decide whether to file a case based on the screening of case source information.

2. File a case. Next, if the conditions are met, the case will be filed, and after the case is filed, the inspection procedure will be carried out, and the "Tax Inspection Report" will be prepared according to the inspection results. If the inspection is completed within 60 days from the date of implementation, and it is truly necessary to extend the inspection time, it shall be approved by the director of the inspection bureau.

Finally, after the inspection is completed, the inspection department shall transfer the "Tax Inspection Report", "Tax Inspection Working Paper" and related evidence materials to the trial department within 5 working days for trial and go through the handover procedures.

After receiving the Tax Inspection Report and relevant materials handed over by the inspection department, the trial department shall submit a trial opinion within 15 days, but the following times are not counted:

1) The time for the inspectors to supplement the investigation;

2) The time to ask for instructions from a higher-level organ or to consult with relevant departments on policy issues.

Where the case is complicated and it is truly necessary to extend the time limit for trial, it may be appropriately extended with the approval of the director of the inspection bureau.

Legal basis: Article 25 of the "Tax Inspection Work Regulations".

When collecting account books, accounting vouchers, statements and other relevant materials, the subject of the investigation shall be issued with a "Notice of Collection of Account Books and Materials", and fill in the "List of Information on Account Books and Materials" and submit it for verification and signature and confirmation.

If the account books, accounting vouchers, statements and other relevant materials of the taxpayer or withholding agent of the previous fiscal year are obtained, it shall be approved by the director of the tax bureau to which the taxpayer belongs, and the return shall be completed within 3 months; The collection of the account books, accounting vouchers, statements and other relevant materials of the taxpayer or withholding agent for the current year shall be approved by the director of the taxation bureau of the city divided into districts or autonomous prefecture to which it belongs, and shall be returned within 30 days.

1. The tax authorities will refund the overpaid tax. If the tax authorities discover that the taxpayer has paid more than the tax payable, it shall go through the refund procedures within 10 days from the date of discovery. 2. Refund of overpaid tax found by taxpayers.

The taxpayer can request a refund from the tax authorities with bank interest. (1) The time limit for requesting a refund of the overpaid tax. If the taxpayer finds it within 3 years from the date of settlement and payment of tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposit for the same period.

The tax cannot be refunded for more than 3 years, and the interest cannot be added to the mountain tour. (2) Time limit for tax refund. If a taxpayer finds that he has overpaid the tax and requests a refund, the tax authorities shall verify and go through the refund procedures within 30 days from the date of receipt of the taxpayer's application for refund.

If it involves withdrawal from the state treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on the management of the state treasury. (3) The scope and standard of additional interest. The tax refund for overpayment plus the interest on bank deposits in the same period does not include the settlement tax refund, export tax rebate and various tax reductions and exemptions formed by the prepayment of tax in accordance with the law.

The interest on tax refund shall be calculated according to the current deposit interest rate stipulated by the People's Bank of China on the day when the tax authority handles the tax refund procedures. 3. When the taxpayer has both tax refund payable and tax arrears, the tax authorities can use it.