If the local taxation bureau comes to check taxes, it mainly checks small taxes such as income tax. The specific contents include:

1, is there any taxable salary that has been withdrawn but not found?

2. Wages of temporary workers: calculated according to the same caliber as the number of people and wages.

3. What is the interest rate when borrowing from non-financial institutions?

4, the supply and marketing personnel to implement the cost responsibility, according to the proportion of wages 50%, travel expenses 30%, business expenses 20% were decomposed and deducted before tax.

5. Trade union fees paid but unpaid by enterprises shall not be deducted before tax.

6. Business promotion: Advertising fees without special invoices for advertisements cannot be deducted before tax.

7. Labor protection articles: Labor protection clothing shall not exceed the standard of 500/ year and person, and labor protection in cash shall not be recognized.

8. Whether the business expenditure exceeds the standard.

9, whether the per capita wage expenditure exceeds the unified standard of the local tax authorities.

10. Are other payables and accrued expenses over-costed?

1 1, other local tax authorities as the key inspection content.

12. Other small tax payment: including urban construction tax, education surcharge, withholding and remitting personal income tax, land use tax, vehicle and vessel use tax, stamp duty, etc.