1. Tax inspection methods:

Financial indicator analysis method, accounting verification method, comparison method, physical inventory method, conversation inquiry method, external investigation method, surprise inspection method, control calculation Law

2. Key tax indicators in tax audit case selection:

1. Tax burden calculation: tax burden rate = tax payable ÷ tax calculation basis × 100%

Tax burden rate of export enterprises:

Important factors affecting tax burden rate:

2. Analysis of sales change rate:

Sales change Rate = (Cumulative taxable sales this year - Taxable sales in the same period last year) ÷ Taxable sales in the same period last year × 100%

3. Gross profit margin analysis: Sales gross profit margin = (Sales revenue —Cost of sales) ÷ sales revenue × 100%

Is there any problem that the gross profit margin of this period has dropped significantly compared with previous periods or the same period last year?

4. This period Input tax control amount = [increase in inventory at the end of the period compared with the beginning of the period (use a negative number for the decrease) + sales cost for the current period + decrease in accounts payable at the end of the period compared with the beginning of the period (use a negative number for the increase)] × value-added tax rate for the main purchased goods + freight for the period Number of expenditures 10,000 tons, unit product consumes 0.2 tons, then the output should be = 10,000 tons ÷ 0.2 tons/piece = 50,000 pieces

Check the debit quantity of the "finished goods" account = 40,000 pieces, possible problems :

(1). Not all the materials received are used for production (2). The finished products are sold before being put into storage

Take a production and processing enterprise in a certain industry as an example, select "Raw materials" are used as control objects, and the "taxable sales control number" is calculated and compared and analyzed. Assume that the company collected information in a certain period: raw material consumption is 1,000 tons, raw material consumption quota per unit product is 10, average unit price is 1,500 yuan/ton, production-to-sales ratio is 80%, and declared sales revenue is 80,000 yuan.

Product output in this period = raw material consumption in this period/raw material consumption quota per unit product = 1,000 tons/10 = 100 tons.

Sales quantity in this period = output × production-to-sales ratio = 100 tons × 80% = 80 tons.

Taxable sales control number = current sales quantity × average unit price = 80 yuan × 1,500 yuan/ton = 120,000 yuan.

The taxable sales control amount is 120,000 yuan > the declared sales income is 80,000 yuan. It is initially judged that there may be problems with off-book operations and concealment of sales income.

3. Tax audit process and matters that enterprises should pay attention to at each stage of the audit

(1) Determination of audit objects (case selection)

1. Computer case selection Indicators:

Indicators related to value-added tax selection:

Input tax-output tax>0 for more than three consecutive months

The sales tax burden rate is lower than the same period The average tax burden rate of the industry (or lower than the minimum tax burden control line in the same industry)

The changes in sales tax and sales income are not synchronized

The changes in output tax and input tax are not synchronized

Corporate income tax case selection indicators:

Sales profit margin (a significant decrease in vertical comparison and significantly lower in horizontal comparison)

Gross sales profit margin, sales cost profit margin , Investment rate of return

Per capita salary (= total salary ÷ average number of employees)

Comprehensive depreciation rate of fixed assets (= current depreciation amount ÷ average original value of fixed assets)

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Comprehensive indicator: sales revenue change >30%

A total of three zero-negative declarations within six months

Invoice usage and income declarations within six months were zero< /p>

2. Indicators for tax bureau desk audit analysis:

Comparison of declared output tax and invoice sales revenue

Declared output tax and invoice sales Comparison of item tax amount, comparison of declared input tax amount and deduction link

The increase in input tax exceeds the increase in sales revenue by 30%

Change in export amount

Total wages - calculation Tax salary - tax increase > 0

Withdrawal amount of three funds (welfare, trade union, education) - tax salary additional deduction limit - tax increase > 0

Advertising expenditure, Business promotion expenses and entertainment expenses

Tax management (tax registration, tax declaration, invoice management) illegal households

(2) Tax audit implementation

1. Preparation

(1) Review and analyze accounting statements and determine audit clues.

(2) Collect and organize tax information

(3) Draw up an outline and organize the division of labor

(4) Issuance of tax inspection notice (under which circumstances no prior notice is required) and notice of retrieval of account book information

Issues that enterprises need to pay attention to:

A. Prior notification B. Audit avoidance C. Presentation of certificates D. Account adjustment procedures and return period (audit case)

2. Audit implementation

A. Keep original audit records : Prepare "Tax Audit Drafts" according to the order of inspection

B. Organize original record materials: Collect them according to tax categories and prepare "Tax Audit Drafts (Compilation) Classification Table"

Note : The legal liability of an enterprise for refusing to provide relevant tax information (Article 70 of the Tax Administration Law: The tax authority shall order corrections and may impose a fine of not more than 10,000 yuan; if the circumstances are serious, a fine of not less than 10,000 yuan but not more than 50,000 yuan may be imposed)

C. Review and implement audit records

3. Post-inspection termination

(1) Calculate the amount of tax payable and additional late payment fees

(2) Report problems, verify facts, and listen to opinions

(3) Fill out the "Tax Audit Report" or "Tax Audit Conclusion"

(4) Exchange opinions and sign for approval : What to do if you have a tax dispute with the tax authorities

(3) Audit and trial

(1) Whether the illegal facts are clear, the evidence is conclusive, the data is accurate, and the information is Complete

(2) Whether the applicable tax laws, regulations and rules are appropriate

(3) Whether they comply with legal procedures

(4) Whether the proposed handling opinions are appropriate

(4) Execution of tax treatment decisions

1. Document service methods: direct service, entrusted service, mail service, announcement service, lien service, etc.

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2. Note: (1) The delivery receipt requires the signature or seal of the person to be served. Once signed or stamped, it is deemed to have been served

(2) The person to be served does not Handling of signatures or seals

(5) Enterprise response measures after the inspection is completed

1. Pay taxes and late fees

2. Request a hearing, pay fines, adjust accounts: how to adjust accounts and improve management after tax audit

3. Reconsideration or Litigation

6. Inspection of accounting vouchers, account books, and statements

1. Inspection of general ledger and statements

The cumulative amount of debits of "main business costs" and The cumulative credit amount of "finished goods/inventory goods"

2. Key items in accounting statements

(1) Receivables items (accounts receivable, bad debt provisions, other receivables) Collection)

(2) Inventory items

(3) Net loss items of current assets to be processed

(4) Fixed assets and related items

(5) Intangible assets and long-term prepaid expenses items

(6) Salaries payable and welfare fees payable items

(7) Accounts payable items (accounts payable (Accounts received in advance, other accounts payable)

(8) Accounts received in advance

3. Things to pay attention to in the company’s year-end closing statements and key accounts

(1) Whether the accrued and unaccrued expenses and the accrued but not withdrawn expenses have been fully paid

(2) The issue of expenses being paid across years

(3) Other receivables - shareholder personal loans

(4) Packaging deposit

(5) Current accounts with long-term debt and large amounts

(6) Inventory credit balance

(7 ) Payables that do not need to be paid

(8) Unpaid accrued expenses

(9) Tax treatment of long-term assets (financial and tax differences)

( 10) The issue of extra-price expenses and the difference between extra-price expenses and rebates. Extra-price expenses: collected by the seller from the buyer, and output tax is accrued; rebates: collected by the buyer from the seller, and the input tax is transferred out

1. The company invests in purchasing houses and cars, but the rights holder is written as a shareholder, not the unit that paid the funds;

2. On the books List shareholders’ accounts receivable or other receivables;

3. In costs and expenses, company expenses and shareholders’ personal consumption are mixed together and cannot be clearly distinguished;

The above matters are deemed to be the same For shareholders who receive dividends from the company, personal income tax must be withheld and paid, and related expenses must not be included in the company's costs.

4. Foreign-funded enterprises still accrue welfare payables based on a certain proportion of total wages, and retain the balance in the books at the end of the year;

5. If no trade union organization has been established, welfare fees payable will still be based on total wages. A certain proportion of trade union funds is accrued, and special documents issued by the trade union organization are not obtained when disbursing;

6. Failure to accrue depreciation of fixed assets according to the prescribed standards, and no tax adjustments are made when declaring corporate income tax. Some companies have supplementary depreciation provisions across tax years (according to relevant tax laws, costs and expenses may not be expensed across periods);

7. When manufacturing enterprises calculate the cost of finished products and production costs, after accounting vouchers No list of materials, labor, and expenses is attached, and there is no basis for calculation;

8. When calculating the sales cost of products (commodities), no sales cost calculation sheet is attached;

9. When paying employees' wages in cash, there is no confirmed wage slip signed by the employee, and the wage slip and the employment contract cannot be effectively connected;

10. Start-up expenses are fully included in the current cost in the year when the income is obtained. No tax adjustment has been made;

11. Failure to follow the accrual basis principle and accrue period expenses at will without basis; or withhold expenses without reasonable basis at the end of the year;

12 , Commercial insurance is included in current expenses, and no tax adjustment is made;

13. The raw materials of productive enterprises are temporarily estimated to be stored in the warehouse, and the relevant input tax is also temporarily estimated. If the batch of materials is consumed in the current year, It will have an impact on the sales cost of the year;

14. Employees are reimbursed with fixed invoices, or invoices with expired invoices, serial numbered invoices or tax law limits (such as meal tickets, etc.).

As a result, these expenses cannot be expensed before tax;

15. The amount payable has been on the account for many years. If it has been outstanding for more than three years (more than 2 years for foreign investment), it should be included in the taxable income of the current period, but the enterprise has not made any tax adjustments. ;

16. For abnormal loss of raw materials and raw materials used for non-taxable projects, the input tax is not transferred out;

17. For sales of waste materials, no value-added is accrued and paid

18. External donations of raw materials and finished products are not broken down into two businesses: external sales at fair value and external donations.

19. The company organizes employee travel, which is directly used as company expenses and is not incorporated into the total salary to accrue and pay personal income tax.

The key points of the personal income tax inspection in the special tax inspection are:

(1) Subsidies, bonuses, allowances, commercial insurance purchased on behalf of others, and other income paid in kind outside the salary schedule are not consistent with the income in the salary schedule Consolidated withholding of personal income tax.

(2) When paying labor fees to the employees of the unit, no tax was withheld or personal income tax was withheld incorrectly according to the labor remuneration income item.

(3) Employees reimbursed part of the expenses through invoices and no personal income tax was withheld.

(4) Real estate companies use fake invoices and fake construction contracts to falsely list development costs to obtain cash to pay employees’ wages, bonuses, etc., without withholding and paying personal income tax; the withholding agent deliberately conceals it for taxpayers income, making false declarations, underpaying or not paying personal income tax.

(5) Personal income tax withholding status of various dividends, dividends, and interests for shareholders, fund providers, and individual investors. There are cases where personal income tax has not been withheld, such as using corporate funds to pay for consumer expenditures to purchase household property or borrowing from investment enterprises (except sole proprietorships and partnerships) for a long period of time.

(6) The withholding agent deliberately conceals income for taxpayers, makes false tax returns, fails to pay and underpays personal income tax, and fails to withhold personal income tax from sales personnel’s business commissions in accordance with regulations.

The key points of the value-added tax inspection in the special tax inspection are:

(1) Fictitious scrap purchase business and false increase in input tax.

(2) Concealing sales revenue. The goods shipped will not be recorded or recorded in the account on the grounds of consignment; cash receipts will not be recorded in the account. The main product book numbers do not match the actual inventory.

(3) Collecting extra-price expenses without calculating the income or recording the extra-price expenses into the income account without accruing output tax; for uncollected payment or sales of goods to related enterprises, the recording will not be recorded or deferred. Sales revenue; when an enterprise experiences sales discounts or sales returns, it fails to obtain a purchase withdrawal or discount certificate issued by the local competent tax authority of the buyer, or fails to recover the original invoice and deduction coupon; the enterprise sells goods in the name of "purchasing agency" business, Sales revenue is underrecorded; sales revenue is not recorded when water, electricity, steam, etc. and sales materials are transferred; value-added tax is not paid for mixed sales.

(4) No input tax is transferred out for materials used in non-taxable projects such as fixed asset improvements; the purchase and use of raw materials for tax-free products are accounted for separately, and the input tax on materials used for tax-free products The full amount is not transferred out; the materials purchased by the enterprise from the waste material recycling enterprise are not true; the enterprise transfers materials to the property, welfare and other departments, and its input tax is not transferred out.

(5) The special value-added tax invoice was not obtained as required in the procurement process, and whether the payment for goods was consistent.

(6) Manufacturing enterprises use flat sales methods to rebate to retailers. Retailers do not declare taxes on rebate income and do not offset input tax.

(7) In order to conceal the sales revenue, the input invoices obtained were deliberately not certified, the input tax was not deducted, and the tax burden was artificially adjusted.

(8) Falsely issuing invoices for purchasing agricultural and sideline products to deduct taxes.

(Input-output method, check and evaluate whether the quantity and type of agricultural and sideline products purchased correspond to their finished products (sales));

(9) Purchasing non-agricultural and sideline products, purchasing agricultural products from non-agricultural producers, or misappropriating agricultural products Issuing invoices for the purchase of agricultural and sideline products in the identity of the producer; falsely raising the purchase price and falsely increasing the purchase quantity;

(10) "Barter" and "things for debts", and failure to calculate correctly in accordance with regulations Output tax; special VAT invoices issued, the settlement relationship is untrue, and special invoices are falsely issued or issued on behalf of others;

(11) Deduction of input tax for engaging in non-taxable business; Obtaining non-compliance with regulations and The input tax is deducted from the deduction voucher required for deduction; the input tax is over-calculated and the input tax is under-transferred; the input tax is calculated for abnormal losses; the scope of input tax deduction is expanded; multiple manual and computer versions of serial numbers are obtained Special invoices and whether business transactions are authentic.

How long will it take for general taxpayers and small-scale taxpayers to be disqualified if they file zero returns?

The formation of zero (negative) declarations has both normal and abnormal reasons. The main normal reasons are:

1) After a newly established and approved general taxpayer is recognized as a general taxpayer of value-added tax, zero declaration is caused because the business is not carried out in a timely manner or the product manufacturing enterprise needs a certain production period.

2) The enterprise has received the cancellation approval form, but the relevant information has not been reported or the audit has not been completed and cannot be canceled, resulting in zero declaration. Although the audit has been completed, some companies cannot pay back the tax in time due to the audit. library, resulting in zero declarations this month.

3) Enterprises declare no income for the current period. The reason is mostly that the enterprise is in a state of suspension of operations or is in the process of production, restructuring, or merger, resulting in zero declaration.

4) Some companies have experienced shrinking business due to market reasons. They have no sales in the current period and have a wait-and-see attitude. They are unwilling to handle cancellation and wait for a turnaround in the future, so they have to file zero declarations every month.

5) Some tax-free enterprises report zero. 6) Zero declaration for the formation of regulatory agencies.

7) After some new general taxpayers started business, their realized value-added was less than their inventory, and negative declarations occurred for a certain period of time.

8) Due to mismatched goods or fierce price competition when purchasing goods, the sales volume and gross profit margin of enterprises are low due to market influence, resulting in backlogs and negative declarations.

The main reasons for abnormality are:

1) Some taxpayers have short-term business activities and account statements are inconsistent, resulting in abnormal declarations.

2) Failure to make sales within the prescribed time limit, omitting income, resulting in abnormal declarations, resulting in tax evasion.

3) Use barter and cash transactions instead of sales, intentionally hiding taxable income and reducing output taxes.

4) Sales are handled as accounts received in advance, etc. without accruing taxes, resulting in abnormal declarations and tax evasion.

5) The boundaries of tax deductions are unclear, and the scope of deductions is expanded without authorization, and deduction invoices obtained for projects such as "fixed assets" and "construction in progress" are recorded as input tax for deduction.

6) Self-made products are used for collective welfare and donations, and foreign investments are not sold, resulting in a low tax declaration.

7) In the determination of general taxpayer qualifications for newly opened enterprises, some enterprises’ estimated business scale is quite different from their actual situation, resulting in false tax returns.

8) Intentionally adjusting the input tax amount, that is, when the tax needs to be paid in the end-of-month accounts, sudden purchases are made to increase the input tax amount and form a deduction. Some companies even have unpaid deductions, resulting in long-term negative declarations.

Currently, there is no document that clearly stipulates how long it will take for a zero (negative) declaration to cancel the qualification of a general taxpayer. However, the "Recognition and Management of General Taxpayers" of the Value-Added Tax Law stipulates: three consecutive If the taxpayer fails to file a tax return for six consecutive months or has abnormal tax returns for six consecutive months without justifiable reasons, the general taxpayer qualification will be cancelled. In practice, the tax authorities in various regions have different control over the management of enterprises that have made zero (negative) returns for a long time. However, it is certain that taxpayers who have made zero (negative) returns for a long time will be listed as key inspection objects by the tax authorities. Increase supervision and penalties.

The key points of the corporate income tax inspection in the special tax inspection are:

(1) Excessive transfer of production costs will affect current profits and losses, and less corporate income tax will be paid.

(2) Bartering, exchanging goods for dividends and benefits, and paying less corporate income tax.

(3) Squeezing water, electricity, and coal expenses that are not part of production into "manufacturing expenses" to increase costs and expenses; intentionally expanding accrued items or overaccruing expenses to offset current profits and losses.

(4) Capital expenditures crowd out costs and expenses. (5) Income is undercounted for matters deemed to be sales.

(6) The enterprise’s asset loss report has not been approved.

(7) Rental income, income from fixed asset liquidation and income from related transactions were not reported and paid corporate income tax in accordance with tax laws.

(8) Failure to carry forward income in a timely manner will delay the payment of taxes.

(9) List the realized income in advance receipts or other accounts payable, and under-record the income;

(10) Dispose of properties such as houses and cars that cover the payment for goods. Later, it was not recorded in the accounts, resulting in off-book operations;

(11) Using irregular invoices to record costs and expenses.

(12)Multiple columns of expenses. They inflated costs and obtained cash by inflating service industry invoices, obtained cash by inflating personnel wages, issued invoices in the name of office expenses to obtain cash, and obtained cash through advertising companies by inflating advertising expenditures. By setting up associated sales companies and offices, false expenditures were made in the name of funds and sales expenses to obtain cash.

★Loss-making foreign-invested enterprises (foreign-invested enterprises within the jurisdiction that have suffered losses for more than three consecutive years)

(1) Transfer to overseas affiliated enterprises through high import of raw materials and low export of products profit.

(2) Pay huge fees to overseas holding companies in the form of management fees, royalties, trademark usage fees, etc.

(3) After the expiration of the income tax preferential period, there will be transfer of product sales, services and expenses with other domestic affiliated enterprises that enjoy the preferential period.

The focus of the business tax inspection in the special tax inspection: (real estate development enterprises)

(1) Direct income from property sales is not recorded

(2) Business income includes Various extra-price fees, various handling fees, management fees, and reward return income are included in taxable income in accordance with regulations.

(3) Selling at low prices and obviously low prices without justifiable reasons.

(4) House sales such as relocation and demolition compensation are not fully declared and paid taxes as required.

(5) Various types of exchange for real estate, paying off debts with real estate, giving real estate free of charge, raising funds to build houses, commissioning house construction, transferring development projects midway, providing land or funds to build real estate together, and demolition compensation ( Whether activities such as resettlement) are taxed according to regulations.

(6) During the process of exchanging house for land, participating in joint construction, or cooperative house building, business tax was not declared and paid as required.

(7) Transferring land use rights or real estate ownership in the name of investment without sharing the risks with the investor ***, and failing to declare taxes as required when collecting fixed profits or commissions based on a certain percentage of sales revenue .

(8) Real estate enterprises omit sales of large amounts and long-term pending accounts.

(9) The commercial houses distributed by the enterprise to shareholders (the shareholders and the enterprise are two independent legal entities) have not declared taxes.

(10) When taxpayers build their own houses and sell them to employees of their own units, they fail to declare taxes in accordance with the regulations for selling real estate.

(Construction Industry):

1. Whether the income related to the construction and installation project operations obtained from Party A in various names is subject to tax declaration.

2. Whether the price paid by Party A for materials, power, etc. is included in the taxable turnover.

3. Taxpayers with self-construction behavior should declare and pay the business tax for self-construction when transferring self-built real estate.

4. The underpayment of business tax is indirectly caused by offsetting the "triangular debt", and the income from engineering services is used to directly offset various expenses and underpayment of business tax.

5. Whether the deduction of equipment value from taxable turnover complies with the regulations.

6. Is there a problem of failure to withhold and remit business tax on subcontracted projects? Whether the business tax of taxpayers and subcontractors is declared and paid in a timely manner.

7. Check the financial accounting and tax-related matters of its business dealings with affiliated enterprises.