融资租赁公司企业所得税：租金与利息收入、税前扣除项目及纳税调整核查

融资租赁公司企业所得税管理涉及收入确认、tax deduction、资产税务处理与纳税调整等多个环节。结合租赁业务特点，税务机关通常从收入完整性、扣除合规性及税会差异调整三个方向展开核查。以下按收入类与支出类分别梳理重点问题、核查方法、检查科目及政策依据，供企业自查与合规管理参考。

收入方面重点核查事项

1. rental income

   问题描述：Enterprises provide intangible assets、Fixed assets such as housing equipment、包装物使用权取得的租金收入，未按照合同约定的承租人应付租金日期及金额全额确认收入。交易合同或协议约定租赁期限跨年度，And the rent is paid in one lump sum in advance，未按收入与费用配比原则，The relevant annual income will be included evenly in installments during the lease period.。

   Focus on verification：Combine various lease contracts、协议及“其他业务收入”科目，核查是否存在交易合同或协议约定租赁期限跨年度、租金提前一次性支付，但未按收入与费用配比原则在租赁期内分期均匀计入相关年度收入的情形。

   Check account：其他业务收入等。

   Policy basis：Article 19 of the Implementation Regulations of the Enterprise Income Tax Law；《国家税务总局关于贯彻落实企业所得税法若干税收问题的通知》（国税函〔2010〕79号）第一条。

2. interest income

   问题描述：Obtain interest income from debt investments，May include deposit interest、loan interest、bond interest、Various forms of income such as interest on arrears，The existence of the enterprise is not remembered、少计收入或者未按照合同约定的债务人应付利息日期确认收入实现的情况。at the same time，Failure to accurately divide interest income from government bonds exempt from corporate income tax in accordance with tax laws，Pay less corporate income tax。

   Focus on verification：核查有无其他单位和个人欠款形成的利息收入未及时计入收入总额，特别关注集团成员单位的借款和应收货款；核查“投资收益”科目，看是否存在将国债转让收入混作国债利息收入、少缴企业所得税的情形。

   Check account：Current accounts and investment income、bank deposit、财务费用等。

   Policy basis：Article 6 of the Enterprise Income Tax Law of the People's Republic of China (Order of the President of the People's Republic of China No. 63)；《中华人民共和国企业所得税法实施条例》第十八条。

3. 其他收入

   问题描述：Fines for failure to obtain business、late payment fee，Participate in property、运输保险取得的无赔款优待，Long-term payables that cannot be paid，收回以前年度已核销的坏账损失，Fixed assets profit income，Additional rebate for education fees，and the debt restructuring proceeds reflected in the "Capital Reserve Fund"、Receiving donated assets and other income that should be recognized in the current period according to tax regulations are included in the total income。

   Focus on verification：Check whether the above situation exists but no income is recorded。核查“坏账准备”“资产减值损失”科目以及企业辅助台账，Receivables recovered after confirmation of bad debt losses；Check the "non-operating income" account，Combined with long-term unpaid accounts payable such as warranty deposits，Confirm whether the payables that the enterprise cannot repay are recognized as income for the current period in accordance with tax laws.。

   Check account：Current accounts and non-operating income、Bad debt loss、资本公积等。

   Policy basis：Article 6 of the Enterprise Income Tax Law of the People's Republic of China (Order of the President of the People's Republic of China No. 63)；《中华人民共和国企业所得税法实施条例》第十七条。

4. 股息红利收入

   问题描述：foreign investment，Dividends and bonuses are not included in the current account、Undercounting income；The cost method or equity method is adopted for accounting. The difference between the investment income of long-term equity investments and the investment income recognized in accordance with the provisions of the tax law is not subject to tax adjustments in accordance with the provisions of the tax law.，Or only reduce the taxable income without making a corresponding increase；Dividends will be subject to corporate income tax、红利等权益性投资收益（如取得不足12个月的股票现金红利和送股等分红收入），Mixed cropping is exempt from corporate income tax on dividends、Dividends and other equity investment income，Less corporate income tax。

   Focus on verification：核查是否存在对外投资情况，Are dividends and bonuses from investment income included in total income?；Verifying long-term equity investments with corporate income tax returns、Investment income and other subjects，Verify whether the tax adjustment for the difference in long-term equity investment tax rates between the current year and previous years is correct.；Check dividends receivable、Investment income and other subjects，According to the corporate income tax return and the investment agreement filed、Dividend certificate and other information，Verification of “Corporate Income Tax Exemption on Dividends”、Are “dividends and other equity investment income” eligible for exemption?，Whether income from stock dividends (including cash dividends and bonus shares) for less than 12 months is included in taxable income?。

   Check account：Current accounts and dividends receivable、投资收益等。

   Policy basis：Article 6 of the Enterprise Income Tax Law of the People's Republic of China (Order of the President of the People's Republic of China No. 63)。

5. 经营业务收入

   问题描述：Income is not real、integrity。For example，Selling goods at prices lower than normal wholesale prices in various main businesses、Related transactions related to provision of services；将已实现的收入长期挂往来账或置于账外而未确认收入；采取预收款方式销售货物未按税法规定在发出商品时确认收入，Revenue from goods sold by installment payment is not recognized according to the payment date agreed in the contract.。

   Focus on verification：sale of goods、提供劳务的计税价格是否明显偏低且无正当理由；sold in other businesses、scrapped、Handle fixed assets、转材料残值等（如处置废旧包装箱收入）迟计或未计收入；是否存在分期和预收销售方式而不按规定确认收入等问题。

   Audit methods：View internal assessment methods and related assessment data，and sales contract、sales receipt、bank statement、cash journal、Warehouse physical accounts and other related information，结合“主营业务收入”“其他业务收入”及往来科目进行比对分析和抽查，Check whether it is timely、Confirm taxable income in full。

   Check account：Current accounts and main business income、Other business income、Fixed asset liquidation、raw materials、Inventory items、bank deposit、Cash etc.。

   Policy basis：Article 6 of the Enterprise Income Tax Law of the People's Republic of China；Article 14 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China、第二十三条。

6. 视同销售收入

   问题描述：Non-monetary asset exchange occurs，and transport the goods、property、Labor is donated、debt repayment、sponsor、Raise funds、advertise、sample、Employee benefits or profit distribution、Sales and other changes in ownership and use of assets，Goods not deemed to be sold in accordance with tax laws、Recognition of income from transfer of property or provision of services。

   Focus on verification：核查相关合同及结算单，Check production costs、管理费用、销售费用等科目，Verify whether there is any illegal sales behavior，Confirm whether there are undeclared income from deemed sales, etc.。

   Check account：Inventory items、Other business costs、Non-operating expenses、管理费用、销售费用、Welfare fees payable、应付股利等。

   Policy basis：《企业所得税法实施条例》第二十五条。

7. 非现金资产溢余

   问题描述：The company's non-cash asset surplus (such as fixed asset surplus)，Failure to recognize income in accordance with tax laws，Failure to recognize income at the full replacement value of similar assets in accordance with tax laws。

   Focus on verification：Whether the fixed assets that are in surplus are based on the market price of the same or similar fixed assets，The balance after deducting the estimated loss of value based on the condition of the asset，as entry value。If there is no market price of the same or similar fixed assets，Is it based on the present value of the estimated future cash flows of the fixed asset?，as entry value。

   Check account：固定资产等。

   Policy basis：Article 22 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China (Order No. 512 of the State Council of the People's Republic of China)、第五十八条。

8. debt restructuring

   问题描述：以非现金资产抵债的债务重组收入金额较大的，Failure to recognize income in installments in accordance with tax laws (income from debt restructuring incurred by taxpayers in a tax year)，Accounting for 50% or more of taxable income，Only then can it be evenly included in the taxable income of each year within a period of no more than 5 years)；Corporate equity acquisition、Asset acquisition and restructuring，The acquirer's tax basis for acquiring equity or assets is not determined based on fair value.；The tax treatment of corporate reorganization does not differentiate between different conditions. General tax treatment regulations and special tax treatment regulations are applicable respectively.；Corporate equity acquisition、Asset acquisition and restructuring，The acquiree failed to recognize the equity at fair value in accordance with tax laws.、Gains or losses from asset transfers。

   Focus on verification：核查“长期股权投资”“固定资产”“营业外收入”等科目，Check the tax basis and book value of relevant restructured assets，Verify the business’s restructuring agreement，Pay attention to whether there is a filing approval for special restructuring，Recognize restructuring income based on enterprise-related restructuring agreement rulings and other documents，At the same time, check whether projects with large amounts of non-cash assets to offset debts are recognized in installments.。

   Check account：long term equity investment、fixed assets、Non-operating income、营业外支出等。

   Policy basis：《财政部 国家税务总局关于企业重组业务企业所得税处理若干问题的通知》（财税〔2009〕59号）。

9. 以前年度损益调整

   问题描述：Adjustments to profit and loss in previous years，Failure to make tax adjustments as required。

   Focus on verification：结合企业所得税纳税申报表及“以前年度损益调整”科目，Verify whether tax adjustments have been made to profits and losses in previous years。

   Check account：以前年度损益调整。

   Policy basis：《中华人民共和国企业所得税法》《中华人民共和国企业所得税法实施条例》。

支出方面重点核查事项

10. 与生产经营无关支出

    问题描述：Related enterprise costs、Personal expenses related to investor or employee life、Retirement benefits、对外担保费用等与生产经营无关的成本费用，以及各类代缴代付款项（代扣代缴个人所得税、(Consigned processing and payment of freight, etc.) are deducted before tax.，No tax adjustments have been made。

    Focus on verification：核查“生产成本”“管理费用—通讯费、transportation expenses、Guarantee fee、福利费”等相关成本费用账户，Verify whether there are any expenditures that have nothing to do with production and operations and are listed before tax。

    Check account：生产成本等成本费用科目。

    Policy basis：Article 8 of the "Enterprise Income Tax Law of the People's Republic of China" No. 63 of the President of the People's Republic of China、第十条第（八）项及其实施条例第二十七条第一款、Article 40；《国家税务总局关于工资薪金及职工福利费扣除问题的通知》（国税函〔2009〕3号）；《国家税务总局关于加强企业所得税管理的意见》（国税发〔2008〕88号）。

11. 其他不得列支项目

    问题描述：List the eight categories of items that are not deductible according to Article 10 of the Enterprise Income Tax Law (dividends and other equity investment income payments paid to investors).、corporate income tax、tax late payment fees、Fines, fines and damage to confiscated property、Donation expenditures other than those specified in Article 9、Sponsorship expenditure、Unapproved reserve expenditures、Other expenses not related to income)，No increase in taxable income。

    Focus on verification：核查营业外支出、销售费用、管理费用等科目，Check whether tax adjustments have been made to the eight categories of items that have been included in profits and losses，Focus on verifying various reserves、Sponsorship expenditure、Other expenses not related to earning income。

    Check account：Non-operating expenses、销售费用、管理费用等。

    Policy basis：《中华人民共和国企业所得税法实施条例》（中华人民共和国国务院令第513号）第四十三条。

12. 收益性支出与资本性支出

    问题描述：发生的成本费用支出未正确区分收益性支出和资本性支出。For example，在建工程等非销售领用产品所应负担的工程成本挤入“主营业务成本”，减少主营业务利润；Large equipment is being built and produced at the same time，The financing of construction funds and operating funds is unclear，造成应该资本化与费用化的借款费用划分不准确；The purchased materials that should be managed as fixed assets are recorded as low-value consumables and deducted once before income tax.；Failure to calculate pre-tax deductions for intangible assets as required，The intangible assets acquired are directly deducted as profit and loss expenses before tax.；Transportation costs that should be included in the original value of fixed assets、insurance、Installation and commissioning fees are included in the cost、费用中列支；Failure to amortize eligible fixed asset overhaul expenses, etc.。

    Focus on verification：核查“在建工程”等科目明细，Check whether there are any expenditures that should be capitalized but have not been included in the corresponding accounts.；核查期间费用中是否有直接列支的固定资产、intangible assets、Fixed asset overhaul expenses。

    Check account：费用科目及固定资产、intangible assets、Construction in progress、低值易耗品等。

    Policy basis：《企业所得税法实施条例》第二十八条。

13. 各类预提、准备支出

    问题描述：Expenditures have been deducted before corporate income tax，但没有实际发生的各类预提准备性质支出（如预提费用、Asset impairment provision、guarantee、pending litigation、Estimated liabilities arising from restructuring the business)，No tax adjustments have been made。

    Focus on verification：核查是否有预提费用、提取准备金等在申报时做纳税调整；Pay special attention if there is a guarantee、pending litigation、Restructure business，Check whether there are estimated liabilities for "non-operating expenses"。

    Check account：管理费用、Non-operating expenses、预提费用、Estimated liabilities、Asset impairment loss、各类准备金科目等。

    Policy basis：《中华人民共和国企业所得税法》（中华人民共和国主席令第63号）第十条；《中华人民共和国企业所得税法实施条例》（中华人民共和国国务院令第512号）第二十七条、第五十五条。

14. 工资薪金支出

    问题描述：The wages and salaries incurred do not comply with the payment objects stipulated in the tax law.、Specify scope and confirm principles，No increase in taxable income。常见情形包括：

    • Salary payment list personnel include：Received pension insurance benefits、Unemployment benefits for retired employees、laid-off workers、Waiting staff；Medical offices that should be deducted from employee welfare fees、Staff bathroom、barber shop、kindergarten、nursery staff；Management service personnel of rental properties whose houses have been sold or whose rental income is included in the housing transfer fee；Former employees of the enterprise who have terminated the labor contract relationship with the enterprise；Although the labor contract relationship with the enterprise has not been terminated，But the company does not pay basic wages、living expenses personnel，employee benefits、Employees whose wages are paid such as labor insurance premiums；Other personnel without labor personnel relations or labor dispatch relations。
    • 工资的方法未全部符合以下要求：Developed a relatively standardized employee salary and salary system；企业所制订的工资薪金制度符合行业及地区水平；企业在一定时期所发放的工资薪金相对固定，工资薪金的调整有序进行；企业对实际发放的工资薪金已依法履行代扣代缴个人所得税义务；有关工资薪金的安排不以减少或逃避税款为目的。
    • Due to the accrual basis of accounting, employee benefits payable are recognized but will be paid in subsequent periods.，而没有实际发放（包括已提未付上年工资、股权激励计划等待期费用、Reorganization plan, termination benefits, etc.)。
    • 将应在职工福利费核算的内容作为工资薪金支出在税前列支（如实行货币化改革，Housing and transportation subsidies based on standard，Accounting as a subsidy included in total salary management，But corporate income tax should be treated as welfare fees，not as salary，企业存在未进行纳税调整的风险）。
    • State-owned enterprises，其工资薪金总额超过政府有关部门规定的限额，超过部分未按税法规定进行纳税调整。
    • 企业作为用工单位已向派遣公司支付派遣费用，The wages of dispatched workers are still deducted before tax、social insurance premiums、Housing provident fund and employee welfare fees based on wages、Staff education funds、Union funds, etc.。

    Focus on verification：核查工资支付名单人员是否是在本企业任职或者受雇的员工，不应包含上述不符合条件人员；核查企业是否制订了较为规范的员工工资薪金制度，工资薪金制度是否符合行业及地区水平，一定时期所发放的工资薪金是否相对固定，工资薪金调整是否有序进行，实际发放的工资薪金是否已依法履行代扣代缴个人所得税义务，Whether the salary arrangements are not for the purpose of reducing or evading taxes；Due to the accrual basis of accounting, employee benefits payable are recognized but will be paid in subsequent periods.，而没有实际发放的（包括已提未付上年工资、股权激励计划等待期费用、重组计划辞退福利等）是否调增当期应纳税所得额；核查有无将应在职工福利费核算的内容作为工资薪金支出在税前列支，以及属于国有性质的企业，其工资薪金总额是否超过政府有关部门给予的限定数额，Whether the excess amount will be subject to tax adjustment according to tax laws。

    Check account：费用科目及应付职工薪酬、应付福利费等。

    Policy basis：《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》（国税函〔2009〕3号）。

15. 三项经费支出

    问题描述：Employee welfare expenses incurred、Staff education funds、Union fund expenditures do not comply with the payment objects stipulated in tax laws、stipulated scope、Confirmation principles and expenditure limits, etc.，No increase in taxable income。For example，There is no "Special Receipt for Union Fund Income" or it is legal、Valid receipts for collection of trade union funds to list trade union funds；employee benefits、职工教育以及工会支出直接记入成本费用科目（如将用于职工食堂等福利设施及相关支出计入管理费用）不作纳税调整；Provided but not actually incurred，Or actual employee welfare expenses、Union funds、Employee education funds exceed the expenditure limit (14% of taxable wages)、2％、2.5%) No tax adjustment；The proportion has not been reached this year，The excess employee welfare fees from the previous year will be、工会经费结转核算等。

    Focus on verification：核实三项费用提取和使用情况，Check whether there are any illegal confusions or excessive expenditures that have not been adjusted to increase the taxable income.。职工福利费是否单独设置账册，是否按照税法规定项目进行准确核算；Pay special attention to whether tax adjustments should be made for employee benefits that have been accrued but not incurred.。

    Check account：费用科目及应付职工薪酬、应付福利费等。

    Policy basis：《国家税务总局关于企业工资薪金及职工福利费扣除问题的通知》（国税函〔2009〕3号）。

16. 各类保险、provident fund

    问题描述：Basic pension insurance premiums paid for employees、Basic medical insurance premium、unemployment insurance premiums、Work injury insurance premium、Basic social insurance premiums such as maternity insurance premiums and housing provident funds，未依照国务院有关主管部门或者省级人民政府规定的范围和标准内税前扣除（如未获得住房公积金管理部门批准的情况下提取住房公积金比例超过12%），The excess amount has not been adjusted to increase the taxable income；Supplementary pension insurance premiums paid for all employees who work or are employed by the enterprise、supplementary medical insurance，The amount of taxable income exceeding 5% of the total employee wages is not increased separately；In addition to the personal safety insurance premiums paid for employees in special types of work in accordance with relevant national regulations and the State Council’s financial、In addition to other commercial insurance premiums that can be deducted as prescribed by the tax authorities，为投资者或者职工支付的商业保险费未按税法规定不得扣除，The taxable income for the current period has not been adjusted。

    Focus on verification：Combined with relevant competent department and local government documents、Various insurance contracts，Verify book accrual and distribution status，Key verification exceeds scope、Expenses exceeding the limit and various types of insurance premiums that have been accrued but not turned over、provident fund，No tax adjustment has been made。

    Check account：费用科目及应付职工薪酬—职工福利等。

    Policy basis：《企业所得税法实施条例》第三十五条。

17. 利息支出

    问题描述：Interest paid over the limit，如企业向职工个人或非金融企业借款的利息支出超过按照金融企业同期同类贷款利率计算的数额的部分，No increase in taxable income；Interest expenses actually paid by the enterprise to domestic related parties，Exceeds the ratio of debt investment and equity investment stipulated in the tax law (5 for financial enterprises)：1，2 for other companies：1) part，如果不能证明相关交易活动符合独立交易原则或者该企业的实际税负不高于境内关联方的，The taxable income of the relevant year is not correspondingly increased when the enterprise declares deductions。

    Focus on verification：核查企业贷款来源结构，看是否有职工个人借款、是否从非金融机构借款及相关合同；Verify corporate related loan contracts，Check whether there is any interest that exceeds the debt-to-equity ratio calculated under tax laws，If there is an excess，进一步看企业是否有相关举证资料证明交易符合独立交易原则，And the actual tax burden of the enterprise and related parties, etc.。

    Check account：Other payables、财务费用等。

    Policy basis：Article 38 of the Implementation Regulations of the Enterprise Income Tax Law；《财政部 国家税务总局关于企业关联方利息支出税前扣除标准有关税收政策问题的通知》（财税〔2008〕121号）。

18. 租赁费用

    问题描述：租赁费用税前列支错误，如未区分融资租赁和经营租赁，Or a one-time payment of housing equipment rental fees，No tax adjustments have been made。

    Focus on verification：Combined with various lease contracts of the enterprise，Distinguish between operating leases and finance leases，Combined with construction in progress、财务费用、未确认融资费用、管理费用—租金、制造费用—租金等科目，看是否正确归集租赁费用，Whether tax adjustments should be made：Lease expenses incurred when renting fixed assets under operating leases，Deducted evenly according to the lease term；Lease expenses incurred when leasing fixed assets in the form of finance lease，The part that constitutes the value of fixed assets leased under financing in accordance with regulations，应当提取折旧费用分期扣除。

    Check account：成本科目及财务费用、管理费用、销售费用等。

    Policy basis：《企业所得税法实施条例》第四十四条。

19. 业务招待费

    问题描述：The business entertainment expenses incurred in connection with production and business activities are not correctly collected in the corporate income tax return (the non-collection is included in the travel expenses)、office expenses、会议费等其他费用的业务招待费），Failure to declare in accordance with pre-tax deduction standards (not exceeding 60% of the amount incurred and not exceeding five thousandths of the current year’s sales operating income)，The excess amount of taxable income has not been increased。

    Focus on verification：核查成本科目中发生的业务招待性质费用，结合管理费用—其他、销售费用—其他等科目的明细科目，Collect and calculate the actual amount of business entertainment expenses，Check whether the declared amount is correct and whether the amount exceeds the limit。

    Check account：成本科目及管理费用、销售费用等。

    Policy basis：《企业所得税法实施条例》第四十三条。

20. 广告费和业务宣传费

    问题描述：发生的广告费和业务宣传费不符合税法规定的条件（即广告是通过经工商部门批准的专门机构制作的；已实际支付费用，And have obtained the corresponding invoice；通过一定的媒体传播），No tax adjustments have been made；Advertising expenses and business promotion expenses incurred are not accurately collected，将广告费和业务宣传费计入其他费用科目或将非广告费和业务宣传费误计入广告费和业务宣传费科目，No corresponding adjustment to taxable income；Eligible advertising and business promotion expenses incurred during the year，超过当年销售（营业）收入15%（除国务院财政、Unless otherwise specified by the tax authorities)，The excess amount has not been adjusted to increase the taxable income for the current year.。

    Focus on verification：核查销售费用明细科目，Check whether advertising expenditures meet the conditions stipulated in tax laws；Check the company’s advertising and payment methods，支付的费用通过哪些明细科目核算是否正确归集；Verify whether the total amount of eligible advertising and business promotion expenses after aggregation does not exceed 15% of the sales (operating) income of the year and declare the deduction。

    Check account：销售费用、管理费用等。

    Policy basis：《财政部 国家税务总局关于广告费和业务宣传费支出税前扣除政策的通知》（财税〔2012〕48号）第三条。

21. 手续费及佣金支出

    问题描述：手续费及佣金支出未正确核算，存在计入回扣、Business commission、rebate、进场费等其他费用科目的情形；Exceeding the proportion stipulated by tax law (property insurance 15%、Personal insurance 10%、The handling fees and commission expenses of other enterprises (5%) have not been adjusted to increase the taxable income in accordance with the provisions of tax laws.；按税法规定不得税前扣除的手续费及佣金支出（如没有与具有合法经营资格中介服务企业或个人签订代办协议或合同而发生支出；Cash payments to non-individuals；Not related to earning income)，No increase in taxable income。

    Focus on verification：核查“销售费用”等科目，Check whether handling fees and commission expenses are correctly calculated；Are there any handling fees and commissions that exceed the limit or are not expensed before tax?，Failure to increase taxable income。

    Check account：销售费用等。

    Policy basis：《财政部 国家税务总局关于企业手续费及佣金支出税前扣除政策的通知》（财税〔2009〕29号）第五条。

22. 财产损失税前列支

    问题描述：In the deduction procedure、Declaration method、Confirmation time、Property losses that do not meet the regulations in terms of accounting amount and other aspects will be expensed before tax.，No tax adjustments have been made。For example，The loss has not been declared or the declaration method is wrong (it should be declared in a special way and a list declaration should be made, etc.)；Deductions reported for the year that have not actually occurred and have been treated as losses in accounting；Income without residual value、Responsible person compensation and insurance compensation。

    Focus on verification：Verify whether the losses listed by the company are true，Is the accounting accurate?，重点核查是否按规定的程序和要求向主管税务机关申报。

    Check account：accounts receivable、Other receivables、Inventory items、raw materials、fixed assets、Construction in progress、productive biological assets、intangible assets、long term equity investment、trading financial assets、held-to-maturity investments、available-for-sale financial assets、Fixed asset liquidation、营业外支出等。

    Policy basis：Article 32 of the Implementation Regulations of the Enterprise Income Tax Law；《企业资产损失所得税税前扣除管理办法》（国家税务总局公告2011年第25号）。

23. 关联交易支出

    问题描述：Management fees paid between related enterprises are expensed before tax，No tax adjustments have been made；Rent paid between business offices within the enterprise such as the head office and branch offices、royalties、Interest is deducted before tax，The corresponding income is posted in the current account；Fuel purchases and sales between parent and subsidiary companies and other related companies、Equity transfer、Equipment procurement、loan agreement、Business transactions such as raw material transportation and labor services，Do not charge or pay prices based on business transactions between independent enterprises、费用而减少应纳税所得额的，No tax adjustments have been made。

    Focus on verification：重点审核管理费用、财务费用、Non-operating expenses and other subjects，Check whether there are any violations in pre-tax management fees paid between related enterprises、Rent and royalties paid between various business offices of a legal person enterprise，and interest paid between business units within non-bank enterprises；Focus on reviewing the current accounts of related party transactions，Check whether there are any fuel purchases and sales with related companies、Equity transfer、Equipment procurement、loan agreement、Business transactions such as raw material transportation and labor services，Do not charge or pay prices based on business transactions between independent enterprises、费用的情况。

    Check account：往来科目及管理费用、财务费用、营业外支出等。

    Policy basis：《企业所得税法实施条例》第四十九条。

24. corporate restructuring

    问题描述：Corporate debt restructuring、Equity acquisition、Asset acquisition、merge、Spin-off and other restructuring transactions，And meet the special treatment conditions stipulated in the tax law，The parties to the restructuring transaction did not recognize the corresponding asset transfer income or loss in the current transaction period for the non-equity payments in the transaction.，and adjust the tax basis of the corresponding assets.。

    Focus on verification：核查企业重组合同，Check whether it meets the conditions for special reorganization，对于交易中非股权支付额是否确认相应的资产转让所得或损失。

    Check account：long term equity investment、投资收益等。

    Policy basis：《财政部 国家税务总局关于企业重组业务企业所得税处理若干问题的通知》（财税〔2009〕59号）。

25. 折旧和摊销

    问题描述：Failure to expand fixed assets on your own in compliance with tax laws、Taxable value of intangible assets (if long-term provisional estimation exceeds 12 months)；Failure to carry out depreciation and amortization in accordance with the scope and methods stipulated in the tax law (such as expanding the scope of pre-tax deductions for depreciation and amortization)，Deduct depreciation of unused machinery and equipment and other depreciation and amortization not related to production and operation；Deduction of depreciation that has been withdrawn for more than 5 years or has not been verified and approved by the tax authorities；Deducting the depreciation provided for the increase in asset valuation resulting from the share transformation；Deduction of non-qualified accelerated depreciation and amortization；No tax adjustments are made using comprehensive ratios (depreciation and amortization), etc.。

    Focus on verification：Verify asset valuation，如通过核对购货合同、bill、insurance policy、Waybill and other documents，Check whether the original book value of purchased fixed assets is correct；Check whether the depreciation and amortization accounting methods and calculation amounts comply with tax law regulations。

    Check account：管理费用、Construction in progress、固定资产等。

    Policy basis：Article 56 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China (Order No. 512 of the State Council of the People's Republic of China)、第五十七条、第五十八条。