Methods of tax inspection, Process and Key Points

Methods of tax inspection, Process and Key Point One, Tax inspection methods: Financial Indicator Analysis Method, Account and Voucher Verification Method, Comparative law, Physical inventory method, Conversation Inquiry Method, External investigation method, Spot Inspection Law, Control calculation method.

two, Key tax indicators in tax audit case selection: 1, Tax Burden Calculation: Tax burden rate = tax payable ÷ tax calculation basis × 100% export enterprise tax burden rate: Important factors affecting tax burden rate: 2, Sales change rate analysis: Sales change rate =(Cumulative taxable sales for the current year - taxable sales for the same period last year)÷Taxable sales in the same period last year × 100%3, Gross profit margin analysis: Gross profit margin =(sales revenue - cost of sales)÷Sales revenue, Input tax control amount for this period =[The increase in inventory at the end of the period compared with the beginning of the period (use a negative number for the decrease) + the cost of sales for the period + the decrease in accounts payable at the end of the period compared with the beginning of the period (use a negative number for the increase)]×The value-added tax rate of the main outsourced goods + Freight expenses for the current period ×7%5, Output to be produced = Actual quantity of materials consumed ÷ Unit product consumption quota (measurement of key raw materials, Core components) If the actual consumption in the month is 10,000 tons, Unit product consumption is 0.2 tons, Then the output should be = 10,000 tons ÷ 0.2 tons / piece = 50,000 pieces. Check the "finished goods" account debit and warehouse quantity = 40,000 pieces., Possible problems: (1), Not all materials received are used in production (2), Finished products are sold before they are put into storage. Take a production and processing enterprise in a certain industry as an example., Select "raw material" as the control object, Calculate "taxable sales control number", Perform comparative analysis.

Assume that the information collected by the company in a certain period: Raw material consumption is 1,000 tons, Raw material consumption quota per unit product 10, Average unit price 1,500 yuan/ton, The production-to-sales ratio is 80%, Declare sales income of 80,000 yuan. Product output in this period = raw material consumption in this period/raw material consumption quota per unit product = 1000 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. Taxable sales control amount 120,000 yuan > declared sales income 80,000 yuan, Preliminary judgment that there may be off-book operations, The issue of underreporting sales revenue.

three, 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: Value-added tax related project selection indicators: Input tax - output tax>0The sales tax burden rate is lower than the average tax burden rate in the same industry (or lower than the minimum tax burden control line in the same industry) for more than three consecutive months. The change range of sales tax and sales income is out of sync. The change range of output tax and input tax is out of sync. Enterprise income tax case selection indicators: Sales profit margin (significant decline in vertical comparison, Horizontal comparison is obviously lower) gross sales profit margin, cost of sales profit margin, Investment return per capita salary (= total salary ÷ average number of employees) comprehensive depreciation rate of fixed assets (= depreciation amount of the current period ÷ average original value of fixed assets) comprehensive index: Sales revenue change range>30%A total of three zero-negative declarations within six months. The invoice usage and income declaration within six months are zero2, Tax agency desk audit analysis case selection indicators: Comparison of declaration and invoice sales income declaration income 0 three expenses (welfare, union, Education) Withdrawal Amount - Tax Wage Additional Deduction Limit - Tax Adjustment Increase>0advertising expenditure, Business promotion fee, Entertainment tax management (tax registration, tax return, Invoice Management) Violating Households (2) Tax Audit Implementation 1, Pre-inspection preparation (1) Review and analyze accounting statements,Determine audit clues. (2) Collect and organize tax information (3) Draw up an outline, Organizational division of labor (4) Issuance of tax inspection notice (under which circumstances no prior notice is required), Issues that companies need to pay attention to when requesting account book information notices: A. Prior notification B. Audit avoidance C. Production of certificates D. Account adjustment procedures and return period (audit case) 2, Audit Implementation A. Keep original audit records: Prepare the "Tax Audit Draft" according to the order of inspection B. Organize the original records: Gathering by tax type, Notes on preparing the "Tax Audit Draft (Compilation) Classification Table": The legal liability of an enterprise for refusing to provide relevant tax information (Article 70 of the Tax Administration Law: Ordered by tax authorities to make corrections, A fine of not more than 10,000 yuan may be imposed; Serious circumstances, A fine of not less than RMB 10,000 but not more than RMB 50,000 shall be imposed) C. Review and implement audit records 3, Ending after investigation (1) Calculate the amount of tax payable for each tax, Additional late fees (2) Reporting issues, Check the facts, Listen to opinions (3) Fill out the "Tax Audit Report" or "Tax Audit Conclusion" (4) Exchange opinions, Signature approval: Tax disputes with tax authorities, What to do (3) Audit and trial (1) Are the illegal facts clear?, Is the evidence conclusive?, Is the data accurate?, Whether the information is complete (2) Applicable tax laws, regulations, Whether the regulations are appropriate (3) Whether they comply with legal procedures (4) Whether the proposed treatment opinions are appropriate (4) Implementation of tax treatment decisions 1, Document delivery method: Direct delivery, entrust delivery, Delivered by mail, Notice delivered, Detention and delivery, etc. 2, Notice: (1) The delivery receipt requires the signature or seal of the person being served., It is deemed to have been delivered after signing or sealing (2) What to do if the recipient does not sign or seal (5) Enterprise response measures after the inspection is completed 1, pay an overdue tax, Pay late fees 2,

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hearing, pay fine, Adjust accounts: How to make accounting adjustments and management improvements after tax audit 3, Reconsideration or litigation 6, Accounting documents, Account books, Report check 1, Check the general ledger and statements to find out the accumulated debit amount of "main business costs" and the accumulated credit amount of "finished goods/inventory goods" 2, Key items in accounting statements (1) Accounts receivable items (accounts receivable, Provision for bad debts, Other receivables) (2) Inventory items (3) Net loss items on current assets to be disposed of (4) Fixed assets and related items (5) Intangible assets and long-term deferred payments

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Item (6) Wages payable, Welfare fee payable items (7) Payable items (accounts payable, Other payables) (8) Accounts received in advance 3, Enterprise year-end closing report, Things to note for key accounts (1) Accrual and non-accrual, Should be mentioned but not mentioned

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Whether to raise enough (2)

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Issues with multi-year expenditures (3) Other receivables-shareholder personal loans (4) Packaging deposits (5) Current accounts with long-term debt, Larger amount (6) Inventory credit balance (7) Accounts payable that do not need to be paid (8) Unpaid withholdings

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(9) Tax treatment of long-term assets (financial and tax differences) (10) Out-of-the-money

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question, Out of the money

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The difference between rebate and rebate

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: The seller collects from the buyer, Provision for output tax; rebate: The purchaser collects from the seller, Transfer out input tax