Under what circumstances should an audit report be issued?

Take the settlement of 20 13 (20 14) as an example. If one of the following conditions is met, a tax audit report is required:

1 and 20 13 years, the enterprise lost 654.38+million.

2. Loss for three consecutive years.

3.20 13 (the year of the enterprise) sales revenue exceeded 30 million.

4. Real estate enterprises

Extended data:

Time for income tax review and declaration: 20131-the end of may, and the tax bureau will be fined if it fails to do so. According to past experience, the sooner the better. First, enterprises and tax agents have plenty of time, and they can still negotiate prices with tax agents. Later, the income tax audit of the firm was too much for the auditors to do. It is possible that the quality of the report will be discounted and the price will be out of the question.

Shenzhen is a tax agency in Shenzhen, which has national tax and local tax filing, and the corporate income tax audit of all tax bureaus is recognized, such as Shenzhen Chengben Certified Public Accountants Co., Ltd., and now the filing system has been cancelled. Shenzhen tax agents can issue tax audit reports as long as they do tax audit verification.

The charging standard and price of the income tax audit report are based on the total assets of the audit year *0. 03%, and then there is a certain discount, the minimum charge is about 2000 yuan, or refer to the "enterprise income tax settlement fee standard".

Baidu encyclopedia? _ Audit report (concept in accounting field)