Use an EXCEL form to separate the tax categories and check them one by one, which is a self-examination report.

Just write a general explanation

1. Value-added tax

(1) Input tax

1.1 Special VAT invoice used to deduct input tax Whether it is true and legal:

1.2 Is there any invoice that is inconsistent with the issuing unit and the payee unit or the goods recorded on the face of the ticket are inconsistent with the actual goods in the warehouse?

2.1 Used for deduction Whether the input freight invoice is true and legal:

2.2 Is there any freight that is not related to the purchase and sale of goods and declares the input tax to be deducted?

2.3 Is there any freight that is incurred for the purchase of fixed assets? Or the freight incurred from the sale of VAT-exempt fixed assets can be deducted from the input tax

2.4 Is there an international freight forwarding agency invoice and an international cargo transportation invoice to deduct the input tax?

2.5 Whether There are situations where input tax is deducted from transportation invoices with incomplete items

3. Is there any situation where input tax is deducted by invoices issued for purchasing agricultural products from other banks that are not issued as prescribed?

4 , Whether the invoices for waste materials used to deduct input tax are true and legal

5. Whether the customs tax payment vouchers used to deduct input tax are true and legal

6. Whether there is a purchase fixation Declaration of assets to deduct input tax

7. Is there any purchase of materials, electricity, steam and other goods used for non-taxable projects such as construction projects and collective welfare without transferring out the input tax as required? Situation

8. When returns or discounts are obtained, whether the input tax is transferred out according to regulations

9. Whether goods used for non-taxable items, tax-free items, and abnormal losses are transferred out according to regulations. It is stipulated that input tax should be transferred out

10. Is there any situation where rebates are linked to other current accounts such as other payables and other receivables or used to offset operating expenses without input tax being transferred out?

(2) Output tax

1. Whether the sales revenue is recorded completely and timely:

2. Whether there is any deemed sales behavior and the output tax is not accrued as required Situation:

3. Is there any red-letter invoice issued that does not meet the regulations to offset taxable income?

4. Is there any purchased materials, water, electricity, steam and other goods? Used for external sales, investment, distribution and free gifts, taxable income is not included or underestimated

5. Various extra-price fees collected from buyers (such as handling fees, subsidies, fund-raising fees , return of profits, incentive fees, liquidated damages, transportation and handling fees, etc.) whether taxes are paid according to regulations

6. Taxpayers who have more than two institutions and implement unified accounting transfer goods from one institution If it is used for sales in other institutions (not in the same county or city), should it be treated as a sale?

7. Whether the output tax for the overdue packaging deposit that has not been recovered is calculated as required

8 , Whether the business with items subject to VAT is paid according to business tax

9. Whether the VAT mixed sales behavior is taxed in accordance with the law: whether the behavior that should be regarded as sales tax according to the VAT tax law is taxed in accordance with the regulations; engaged in Whether units and individuals in the cargo transportation business engage in mixed sales activities that sell goods and are responsible for transporting the goods sold shall pay value-added tax in accordance with regulations

10. Whether taxpayers who concurrently engage in non-taxable services shall pay value-added tax in accordance with the regulations. It stipulates that the sales of goods or taxable services and non-taxable services should be calculated separately; if the sales are not calculated separately or cannot be calculated accurately, whether the value-added tax should be paid together according to the provisions of value-added tax

11. According to the value-added tax If the tax law stipulates that value-added tax should be levied on purchasing goods or importing goods as an agent, whether value-added tax has been paid

12. Whether tax-free goods are accounted for in accordance with the law

2. Business tax

1. Cash income is not recorded in accordance with regulations

2. Invoices are not issued to customers, and corresponding income is not recorded in accordance with regulations

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3. Income

Income that is not transferred to the account for a long time

4. The extra-price fees collected from customers are not taxed in accordance with the law

5. The use of labor services and assets to offset debts is not included in the income tax calculation

6. Failure to recognize income according to the time stipulated in the interim regulations on business tax will result in deferred tax obligations.

(2) If related enterprises provide taxable services, transfer intangible assets, or sell real estate at prices that are obviously low without justifiable reasons, no adjustments will be made when filing tax returns.

(3) Press The tax law stipulates that the company has the obligation to withhold business tax but fails to withhold the tax in accordance with the law.

(4) When concurrently operating businesses with different tax rates, the high tax rate business shall be subject to the lower tax rate.

3. Corporate Income Tax

(1) Income

1. Whether the assessed value-added of corporate assets is incorporated into taxable income.

2. Whether the income obtained by the enterprise from the overseas invested enterprise has not been incorporated into the current taxable income tax calculation.

3. If you hold non-tradable shares (restricted shares) of a listed company, whether the income from selling the shares after the ban is lifted is not included in the taxable income.

4. Whether there is any problem that the various incomes obtained by the enterprise are not recognized and calculated according to the accrual basis of income tax.

5. Whether current accounts are used to delay the realization of taxable income or adjust corporate profits

6. Whether the income or equity obtained from non-monetary assets is included in taxable income

7. Is there any deemed sales behavior and no tax adjustment has been made

8. Is there any reduction or exemption of turnover tax, various subsidies, government awards received, but not included in taxable income as required? Amount

9. Are there any monetary and non-monetary assets donated, which are not included in the taxable income?

10. Are there any investment income distributed by the enterprise, which are not divided by region? Back payment of corporate income tax

(2) Costs and expenses

1. Whether there are any inflated costs such as false invoices or false labor costs

2. Whether there are any invoices and vouchers that do not comply with the provisions of the tax law, and the costs and expenses are listed

3. Is there any one-time inclusion of capital expenditures into costs and expenses? The one-time expenditure in costs and expenses reaches the fixed asset standard Items have not been adjusted for tax; management system software that meets the standards for intangible assets; it is listed as a one-time expense in operating expenses, and no tax adjustment has been made

4. Are the salary expenses of domestic-funded enterprises calculated according to the tax salary standards? Deduction; whether there is a performance-linked salary base that is not reported to the tax authorities for filing and confirmation, and the withdrawal amount is greater than the actual amount

5. Whether there are employee welfare fees, labor union funds and employee education funds that exceed the tax calculation standards , no tax adjustment has been made

6.1 Whether the accrued basic pension insurance, basic medical insurance, unemployment insurance and employee housing provident fund exceed the tax calculation standard, and no tax adjustment has been made

6.2 Whether The accrued supplementary pension insurance, supplementary medical insurance, annuity, etc. exceed the tax calculation standard and no tax adjustment has been made

7. Is there any unauthorized change in cost valuation method and profit adjustment

8 . Whether there is excessive provision for fixed asset depreciation and intangible asset amortization: When depreciation is made, the fixed asset output value rate is lower than the depreciation life of electronic equipment and there is a difference between the tax regulations, no tax adjustment is made; fixed asset depreciation and intangible asset amortization are made. Whether the tax adjustment has been made for the difference between the asset amortization life and the tax law provisions

9. Whether there are excessive expenses for business promotion, business entertainment and advertising

10 , Whether there is unauthorized expansion of the scope of expenditures for technology development expenses, and enjoyment of tax incentives

11. Whether special funds are withdrawn and used in accordance with regulations

12. Whether there is management of payments between enterprises Fees, rents and royalties paid between business units within the enterprise are deducted before tax

13. Whether the scope of provision has been expanded, excessive provisions that do not meet the regulations have been made, and no tax adjustments have been made

14. Whether the interest expense on borrowings from non-financial institutions exceeds the amount calculated based on the loan interest rate of financial institutions for the same period, and no tax adjustment has been made

15. The amount borrowed by the enterprise from related parties exceeds the registered amount If the balance is 50% of the deposit, whether the excess interest expense will be deducted before tax

16. Whether there are assets that have been treated as losses. If they are partially or fully recovered, no tax adjustment will be made; whether there are disasters or accidents No tax adjustment has been made for the compensated part of the loss

17. Is there any inconsistency between the amortization period of the start-up expenses and the tax law? No tax adjustment has been made

18. Is there any ineligibility or No tax adjustment has been made for public welfare relief donations that exceed the standard

19. Are there any management fees paid to the head office without approval documents, or are not deducted according to the approved proportion and amount, or are not turned over after withdrawal? , no tax adjustment has been made

20. Whether the fixed assets are rented in the form of financial lease, it is regarded as an operating lease, the expenses are multi-shared, and no tax adjustment has been made

(3) Connection In terms of transactions

1. Whether there are business dealings with its affiliated enterprises, which are not treated as business between independent enterprises.

If the amount of taxable income is reduced by collecting or paying prices or expenses, no tax adjustment will be made

IV. Personal income tax

1. Annuities established for employees

2. Various commercial insurance purchased for employees

3. Pension, unemployment and medical insurance paid for employees beyond the standard

4. Housing provident fund paid for employees beyond the standard

5. Various personal incomes paid to employees in the form of reimbursement invoices

6. Car modification subsidies and communication subsidies. If the province where you are located has formulated tax-free subsidy standards (pre-tax deduction standards), the part within the standard limit can be exempted from personal income tax. Expenses reimbursed for employees in the form of invoices outside the standard will be included in the personal income tax of the current month; if it is not specified If the previous deduction standards are met, the personal income portion of the subsidy due to private use should be reasonably determined and personal income tax withheld

7 Heating fees and property fees paid for properties owned by employees

8. Stock option income. If an employee stock option plan is implemented, whether the profit difference received by employees when exercising the options is subject to personal income tax as salary income

9. Whether personal income tax is withheld on personal income distributed in non-monetary forms

5. Stamp duty

1. Purchase and sale contracts: including supply, pre-purchase, procurement, purchase and sale combination and collaboration, adjustments, compensation, barter and other contracts

2. Processing contract : Including contracts for processing, customization, renovation, repair, printing, advertising, surveying, testing, etc.

3. Construction project survey and design contracts: including survey and design contracts

4. Construction Installation project contract: including construction and installation project contract contracts

5. Property leasing contract: including leasing houses, ships, aircraft, motor vehicles, machinery, appliances, equipment, etc.

6 , Loan contracts: Loan contracts signed by banks and other financial organizations and borrowers (excluding inter-bank lending)

7. Property insurance contracts: Including property, liability, guarantee, credit and other insurance contracts

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8. Property rights transfer documents: including property ownership and copyright, trademark rights, patent rights, proprietary technology use rights and other transfer documents

9. Business account books for production and operation : Account books recording funds

10. Rights licenses: including house property rights certificates, industrial and commercial business licenses, trademark registration certificates, patent certificates, and land use certificates issued by government departments

11. Technology contracts: including technology development, transfer, consulting, service and other contracts

12. Others: transportation contracts