The IRS came to the company to check the accounts and found many problems. Then let's write a self-inspection report first. How should I write this report?

Using EXCEL tables to check the tax types one by one is a self-inspection report. Just write a general explanation.

I. value-added tax

(1) input tax amount

1. 1 Whether the special VAT invoice used to offset the input tax is true and legal;

1.2 Are there any invoices whose billing unit is inconsistent with the payee, or whose goods recorded on the face are inconsistent with the goods actually deducted in the warehouse?

2. 1 Is the freight invoice used to deduct the input true and legal?

2.2 Is there any freight declaration unrelated to the purchase and sale of goods to deduct the input tax?

2.3 Is the input tax deducted by the freight incurred in purchasing fixed assets or by the freight incurred in selling fixed assets exempted from VAT?

2.4 Are there international freight forwarders' invoices and transport invoice deduction for international goods?

2.5 Is there any case of transport invoice's deduction of input tax for incomplete projects?

3. Is there any case that the inter-bank invoice for agricultural product purchase is not issued according to the classification to declare the deduction of input tax?

4. The invoices of waste materials used to offset the input tax are true and legal.

5. Is the customs tax payment voucher used to offset the input tax true and legal?

6, whether there is a purchase of fixed assets to declare the deduction of input tax.

7. Whether there are purchases of materials, electricity, steam and other goods for non-taxable items such as construction in progress and collective welfare. , not according to the provisions of the transfer of input tax.

8. In case of return or discount, is the input tax transferred out as required?

9. Are the goods used for non-taxable items, tax-free items and abnormal losses transferred out as required?

10. Is there any case where the rebate is linked to current accounts such as other payables and other receivables, or the operating expenses are reduced, but the input tax has not been transferred out?

(2) Output tax

1, whether the sales revenue is complete and timely recorded:

2, whether there is regarded as sales behavior, not according to the provisions of the output tax:

3. Is there any case of issuing a red-letter invoice that does not meet the requirements to deduct the taxable income?

4. Whether there are goods such as outsourced materials, water, electricity, and steam that are sold, invested, distributed, or given away free of charge, the taxable income is not counted or counted.

5. It refers to all kinds of extra-price expenses (such as handling fees, subsidies, reminders, return of profits, incentive fees, liquidated damages, transportation and handling fees, etc.). ) collect taxes from the buyer according to regulations?

6. Taxpayers with more than two institutions and unified accounting transfer goods from one institution to other institutions (not in the same county and city) for sale. Is it for sale?

7. Is the output tax accrued for overdue package deposits according to regulations?

8. Is there any business subject to VAT according to business tax?

9. Whether the mixed sales of value-added tax are taxed according to law: whether the acts that should be regarded as business tax according to the provisions of the value-added tax law are taxed according to regulations; Do units and individuals engaged in cargo transportation pay value-added tax in accordance with the regulations when mixed sales of goods and cargo transportation occur?

10, whether taxpayers engaged in non-taxable services separately account for the sales of goods or taxable services and non-taxable services according to regulations; If there is no separate accounting or accurate accounting, is the value-added tax paid in accordance with the provisions of value-added tax?

1 1. Did you pay VAT for purchasing goods or importing goods subject to VAT tax law?

12. Are duty-free goods accounted for according to law?

Second, business tax.

(a) whether the operating income is complete and timely recorded.

1. Cash income was not recorded as required.

2. The customer was not invoiced, and the corresponding income was not recorded as required.

3. Long-term loss of income is not transferred to income.

4. The extra fees charged to customers are not taxed according to law.

5, labor services, assets to pay off debts are not incorporated into income tax.

6. Failing to confirm income according to the time stipulated in the provisional regulations on business tax, and delaying the tax payment obligation.

(2) The prices of providing taxable services, transferring intangible assets and selling real estate between affiliated enterprises are obviously low without justifiable reasons, and shall not be adjusted when filing tax returns.

(3) Having the obligation to withhold and remit business tax in accordance with the provisions of the tax law, but failing to fulfill the obligation to withhold and remit business tax in accordance with the law.

(4) When concurrently operating businesses with different tax rates, businesses with high tax rates shall be subject to low tax rates.

Three. business income tax

(1) revenue

1. Whether the appreciation of enterprise assets is incorporated into taxable income.

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

3, holding non-tradable shares of listed companies (restricted shares), whether the proceeds from selling shares after lifting the ban are not included in the taxable income.

4. Whether there is a problem that the income obtained by the enterprise is not taxed according to the accrual principle of income tax.

5. Is there any delay in realizing taxable income or adjusting corporate profits by using current accounts?

6. Is the income or rights of non-monetary assets included in the taxable income?

7. Is there any deemed sales behavior without tax adjustment?

8, whether there are all kinds of reduction and exemption of turnover tax and subsidies, received government incentives, not included in the taxable income according to regulations.

9. Are donated monetary and non-monetary assets excluded from taxable income?

10. Is there any investment income returned by the enterprise that has not been paid enterprise income tax according to regional differences?

(2) Costs and expenses.

1. Are there inflated costs such as using false invoices or falsely reporting labor costs?

2, whether there is the use of invoices and vouchers that do not meet the provisions of the tax law, included in the cost.

3, whether there are capital expenditures included in the cost; The items in the cost that meet the standard of fixed assets at one time have not been adjusted for tax payment; Management system software that meets the standards of intangible assets; One-time expenses are paid out of business without tax adjustment.

4 whether the wages and expenses of domestic-funded enterprises are deducted according to the taxable wage standard; Whether there is a salary base linked to efficacy that has not been reported to the tax authorities for filing and confirmation, and the number of withdrawals is greater than the actual number.

5. Whether the accrued employee welfare funds, trade union funds and employee education funds exceed the tax standard and have not been adjusted.

6. 1 Have the accrued basic old-age insurance, basic medical insurance, unemployment insurance and employee housing accumulation fund exceeded the tax standard and not been adjusted?

6.2 Whether to accrue supplementary endowment insurance, supplementary medical insurance, annuity, etc. Exceeding the tax standard and not adjusting it?

7. Is there any situation of changing the cost valuation method and adjusting the profit without authorization?

8. Whether there is excessive depreciation of fixed assets and amortization of intangible assets: if the depreciation rate of fixed assets is lower than that of electronic equipment when depreciation is accrued, no tax adjustment will be made; Is the provision for depreciation of fixed assets and amortization of intangible assets different from the provisions of the tax law, and is there any tax adjustment?

9. Is there any over-standard business promotion fee, business entertainment fee and advertising fee?

10, whether there is any unauthorized expansion of the scope of technology development expenses and tax incentives.

1 1. Is the special fund drawn and used as required?

12. Are the management fees paid between enterprises, rents paid between internal business organizations and royalties deducted before tax?

13. Is it possible to expand the scope of withdrawal, withdraw more unqualified reserves and not make tax adjustment?

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

15. If an enterprise borrows more than 50% of its registered capital from a related party, is the interest expense of the excess deducted before tax?

16. Whether there are assets with loss treatment, and if they are recovered in part or in whole, no tax adjustment will be made; Whether there is compensation for disaster or accident losses, and no tax adjustment has been made.

17. If the amortization period of the organization expenses is inconsistent with the provisions of the tax law, no tax adjustment has been made.

18. Is there any charitable relief donation that does not meet the requirements or exceeds the standard, and the tax has not been adjusted?

19. Is there any case where the management fee is paid to the head office without approval documents, or not deducted according to the approved proportion and amount, or not paid after withdrawal, and tax adjustment has not been made?

20. Whether renting fixed assets in the form of financing lease is regarded as operating lease, the cost is too high, and no tax adjustment is made.

(3) Related party transactions

1. Whether it has business dealings with its affiliated enterprises and fails to collect or pay the price and expenses according to the business dealings between independent enterprises, thus reducing the taxable income, no tax adjustment has been made.

Four. individual income tax

1. Annuities established for employees

2. Various commercial insurances purchased for employees.

3. Superstandard pension, unemployment and medical insurance paid for employees.

4. Over-standard housing provident fund deposit for employees.

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

6. Vehicle reform subsidies and communication subsidies. Where the province has formulated the tax-free subsidy standard (pre-tax deduction standard), the part within the standard limit can be exempted from personal income tax, and if the expenses are reimbursed for employees with invoices outside the standard, it will be included in the personal income tax of the month; If the standard of deduction before going to bed is not clear, the part of personal income formed by private use in subsidies should be reasonably determined, and personal income tax should be withheld and remitted.

7. Heating fees and property fees paid for employees' own property.

8. Stock option income. If the employee stock option plan is implemented, will personal income tax be paid according to the salary income for the difference income obtained by employees exercising their rights?

9. Is personal income tax withheld and remitted when personal income is distributed in non-monetary form?

Verb (abbreviation of verb) stamp duty

1. Purchase and sale contracts: including supply contracts, pre-purchase contracts, purchase contracts, purchase and sale combination and cooperation contracts, adjustment contracts, compensation contracts and barter contracts.

2. Processing contracts: including processing, customization, repair, repair, printing, advertising, surveying and mapping, testing and other contracts.

3. Survey and design contracts for construction projects: including survey and design contracts.

4. Construction and installation engineering contracts: including construction and installation engineering contracts.

5. Property lease contracts: including leased houses, ships, planes, motor vehicles, machinery, appliances and equipment, etc.

6. Loan contract: a loan contract signed between banks and other financial institutions and borrowers (excluding interbank borrowing).

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

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

9. Production and operation account books: account books for recording funds.

10. Rights permission: including house property right certificate, industrial and commercial business license, trademark registration certificate, patent certificate and land use certificate issued by government departments.

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

12, others: transportation contract