First, focus on inspection. Sorry, the enterprise has committed a crime and I don't know what the tax authorities want to check.
Second, random checks, the annual tax inspection tasks, many enterprises under their jurisdiction are randomly drawn, which is equivalent to routine inspections, without goals, just following the trend:
1, the national tax focuses on whether there is a long-term credit balance loss in accounts receivable (suspected of concealing income) and whether there is a long-term large-scale credit loss in accounts payable (suspected of false invoicing); Whether the report general ledger is consistent with the tax rate table; Whether accounts receivable records are wrong (including other receivables and other payables) does not pay attention to checking the authenticity of payment invoices, and the scope of sales invoices is the content of tax inspection. Whether the input invoice should be deducted, whether it is sensitive, whether there are signs that the sales are not invoiced, whether the accounts receivable are abnormal, whether the finished products are abnormal, and whether the goods issued are abnormal. ...
Check whether the local tax invoice is reasonable and legal (the problem invoice can be known at a glance, the problem you mentioned above, the tax has ticket checking software, and you can know the problem ticket by checking it online); Whether the charge is reasonable; Whether the cost accounting and carry-over are reasonable; Whether the tax extraction is correct and whether there is tax evasion. ...
Third, special inspection.
Tax inspection of tax content.
Fourth, daily spot checks.
There are regulations on the number of times tax officials visit enterprises within one year (no more than two times? Three times? ), belong to nip in the bud, just flip through.
Check the momentum:
Key point-a group of people with clear division of labor, constantly asking the accountant for various accounts, the inspectors concentrate on auditing the accounts, the interrogators ask questions step by step, or collect all the information, account books, documents, stubs related to the accounts, keep accounts, send and receive bills, etc. Which is the most serious!
Random inspection-two people come to the company for inspection. I seldom ask you questions, take notes, or ask you to send all the books to the tax bureau, sign the bill and leave for an inspection.
Special inspection-self-inspection by telephone, filling in the form and spot-checking afterwards.
Daily inspection-the administrator may bring 1-2 people down, the administrator may ask some questions at will, and the accompanying personnel will look through the vouchers and account books aimlessly and occasionally ask some questions.
Inspection is one of the work areas of tax workers. Don't neglect the tax inspection. After inspection, we can find some problems that need to be improved. Through tax inspection, accountants can learn a lot and improve their business ability quickly.