72 Kunming agent bookkeeping tax inspection points

20 16 inspection outline of key inspection objects in State Taxation Administration of The People's Republic of China.

I. value-added tax

(1) input tax amount

1. Whether the special VAT invoice used to offset the input tax is true and legal: whether there is an invoice whose billing unit is inconsistent with the payee or whether the goods recorded on the face are inconsistent with the goods actually received.

2. Whether the transport invoice used to deduct the input tax amount is true and legal: whether it is used for non-VAT taxable items, VAT-exempt items, collective welfare and personal consumption, goods (services) with abnormal loss, goods (services) purchased in work-in-process and finished products with abnormal loss to deduct the input; Whether there is a freight declaration unrelated to the purchase and sale of goods to deduct the input tax; Whether there are international freight forwarding invoices and international goods transport invoice deduction input; Whether there is any transport invoice deduction input that is inconsistent between the drawer and the carrier; Whether there is an incomplete transport invoice to deduct the input tax, etc.

3. Whether there is a situation that the unified invoice for agricultural product purchase is not issued as required to declare the deduction of input tax. Specifically, it includes: expanding the scope of agricultural products and distributing non-duty-free agricultural products (such as square timber, sleepers, road timber, sawn timber, etc. ) into duty-free agricultural products (such as logs); Falsely issuing unified invoices for the purchase of agricultural products (falsely issuing quantity and unit price, and deducting taxes).

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

5. Whether the special payment form for customs import value-added tax used to offset the input tax is true and legal; Whether the variety and quantity of imported goods match the actual production.

6. In the case of return or sales discount, whether the input tax is transferred out as required.

7. Whether the purchased goods (services) used for non-VAT taxable items, tax-free items, collective welfare and personal consumption, abnormal wear and tear, abnormal wear and tear of products in process and finished products are transferred out as required.

8. Whether the rebate is linked to current accounts such as other payables and other receivables, or whether the operating expenses are reduced, but the input tax has not been transferred out.

(2) Output tax

1. Whether the sales revenue is fully recorded in time: whether there is unrecorded barter revenue or debt repayment revenue; Whether there is any situation that the products sold are not invoiced and the income obtained is not recorded as required; Whether there is a long-term loss of sales revenue; Whether to charge other units or individuals for water, electricity, steam and other expenses, exclude or underestimate income or reduce expenses; Whether to pay expenses (such as buyer's rebate, promotion award, operating expenses, commission on consignment, etc.). ) to record the balance as income.

2. Whether there is a situation that the sales behavior is regarded as the same, and the output tax is not accrued according to the regulations: the goods produced or commissioned for processing are used for non-VAT taxable items, collective welfare or personal consumption, such as canteens, hotels, hospitals, nurseries, schools, clubs, family communities and other departments, and the taxable income is not counted or counted; Use the self-produced, commissioned or purchased goods for investment, distribution, free donation, gift, and change the use of purchased materials for external sales. Exclude or underestimate the taxable income.

3. Whether there is any circumstance that the red-ink invoice that does not meet the requirements is used to deduct the taxable income: whether there is any sales return or sales discount, and whether the red-ink invoice and accounting treatment comply with the provisions of the tax law.

4. Whether all kinds of extra-price expenses (such as handling fees, subsidies, collection fees, return profits, incentive fees, liquidated damages, transportation and handling fees, etc.). The fees charged to the buyer are taxed according to regulations.

5. 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, whether to treat them as sales.

6. Whether the overdue packaging deposit is withdrawn as required.

7. Whether there is any business that should pay value-added tax, it shall be paid according to business tax.

8. 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; Whether the units and individuals engaged in the cargo transportation business pay the value-added tax in accordance with the regulations, and whether there is a mixed sales behavior of selling goods and transporting the goods sold.

9. Whether taxpayers who run non-VAT taxable items separately account for the sales of goods or taxable services and non-VAT taxable items as required; Whether the goods or taxable services that are not separately accounted for or cannot be accurately accounted for are subject to VAT according to the sales amount approved by the competent tax authorities.

10. Whether the value-added tax has been paid for the goods purchased and imported on behalf of the agent.

1 1. Whether the duty-free goods are accounted for according to law: whether the goods or taxable services exempted by VAT taxpayers comply with the relevant provisions of the tax law; Whether to expand the scope of tax exemption without authorization; Whether the calculation of tax exemption and non-deductible input tax of general taxpayers of value-added tax who run tax-free projects is accurate.

Two. business income tax

Whether all taxable income is paid in accordance with the provisions of the tax law, and whether all costs and expenses are charged before tax in accordance with the provisions of the pre-tax deduction method for income tax. Specific projects should at least cover the following issues:

(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 is incorporated into the current taxable income tax.

3. Whether the non-tradable shares (restricted shares) of listed companies are included in the taxable income after the lifting of the ban.

4. Whether the income obtained by the enterprise is not taxed according to the accrual principle.

5. Whether there is a delay in realizing taxable income or adjusting enterprise profits by using intermediate subjects such as current accounts and "accrued expenses"; Whether the income from authorized production and trademark use rights is included in taxable income.

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

7. Whether there is deemed sales behavior without tax adjustment.

8. Whether there are various cases of reducing or exempting turnover tax and subsidies, receiving government incentives, and not counting into taxable income according to regulations.

9. Whether there are donated monetary and non-monetary assets is not included in the taxable income.

10. Is there any situation that the investment income is divided by the enterprise and the enterprise income tax is not paid according to the regional tax rate difference?

(2) Costs and expenses.

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

2. Whether there are invoices and vouchers that do not conform to the provisions of the tax law, and collect fees.

3. Whether there is any "kickback" behavior that is not charged, such as accepting the invoice reimbursement from the external distribution unit of the enterprise for monetary kickback, which is included in the cost, etc.

4 whether there are fees that should be borne by other taxpayers but not collected.

5. Is there a situation that capital expenditure is included in the cost expense at one time: the items in the cost expense that meet the standard of fixed assets have not been subject to tax adjustment; Management system software that meets the standards of intangible assets will be included in the operating expenses at one time, and no tax adjustment will be made.

6. Whether the wage and salary expenses incurred by the enterprise conform to the wage and salary range stipulated in the tax law, whether it conforms to the principle of rationality, and whether it is actually paid in the current year when it is declared and deducted.

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

8. Whether there is over-standard and over-range payment of social insurance premiums and housing accumulation funds for employees, and no tax adjustment has been made. Whether there are social insurance expenses that should be borne by uncapitalized infrastructure projects and special projects; Whether there are problems such as only mentioning and not paying, overpaying and underpaying fictitious costs.

9. Whether there is any situation of changing the cost valuation method and adjusting the profit without authorization.

10. Whether depreciation is not accrued according to the fixed number of years stipulated in the tax law; Change the net salvage value and depreciation period of fixed assets at will; Not according to the depreciation method stipulated in the tax law.

1 1. Is there any problem that the hospitality, advertising and business promotion fees that exceed the standard have not been adjusted?

12. Are there any problems such as expanding the scope of R&D expenditure without authorization and adding deduction items in violation of regulations?

13. Whether there are expenses such as asset impairment reserve and risk reserve that do not meet the requirements of the finance and taxation departments of the State Council.

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; Whether there is any interest expense that should be capitalized; Whether the interest expenses of related parties meet the requirements.

15. Whether some or all of the assets have been lost and have not been adjusted for tax payment; Whether it is a natural disaster or an accident, the compensation part has not been adjusted.

16. Whether the deduction of handling fees and commission expenses meets the requirements: whether the handling fees and commission expenses include rebates, commissions, rebates and entrance fees; Whether the recipient is an intermediary institution or individual with legal business qualifications; Whether the pre-tax deduction ratio exceeds the tax law.

17. Whether there are charitable relief donations that do not meet the requirements or exceed the standard, and no tax adjustment has been made.

18. Is the management service fee paid by the subsidiary to the parent company in compliance with the regulations: is the service content, charging standard and amount stipulated in the form of contract (or agreement)? Whether the parent company provides corresponding services; Whether the subsidiary actually pays the expenses.

19. Whether the fixed assets leased in the form of financing lease are regarded as operating leases, and the expenses are amortized without tax adjustment.

20 whether to extract special funds for environmental protection and ecological restoration in accordance with state regulations; Whether to make tax adjustment after the change of special funds.

(3) Related party transactions

Whether there are business dealings with its affiliated enterprises, according to the business dealings between independent enterprises, the taxable income and payable enterprise income tax shall be reduced without charging or paying the price and expenses.

(4) Withholding and paying income tax

Whether the withholding income tax is withheld and remitted by domestic enterprises when distributing dividends to overseas investors.

Three. individual income tax

Focus on checking whether the taxable income paid to individuals in various forms is withheld and remitted according to law:

(1) Annuities and performance bonuses paid to employees.

(2) Various commercial insurances purchased for employees.

(three) the pension, unemployment and medical insurance premiums paid for employees beyond the standard.

(four) housing provident fund paid for employees.

(five) all kinds of personal income paid to employees in the form of reimbursement invoices.

(six) car reform, communication subsidies.

(seven) heating fees and property fees paid for the personal property of employees.

(8) Income from stock options. If the employee stock option plan is implemented, whether the individual income tax is paid according to the salary income for the difference income obtained by employees exercising their rights.

(9) Whether personal income paid in non-monetary form is subject to personal income tax withholding.

(10) Whether the enterprise is withholding personal income tax when buying a car for individual shareholders.

(eleven) whether the personal income tax on gifts to other units and individuals is withheld and remitted according to the regulations.

(twelve) whether to fulfill the obligation of full withholding in accordance with the provisions.

Fourth, property tax.

(a) whether the land value is included in the property value, whether to pay property tax.

(two) whether there are ancillary facilities that are inseparable from the house and are not included in the original value of the property to pay property tax.

(three) whether to pay property tax on the property that has not been completed and accepted but has actually been used.

(four) whether the rent-free property is required to pay property tax.

(5) Whether the capitalized interest is included in the original value of the property to pay the property tax.

Verb (abbreviation of verb) land use tax

When the actual land area is different from the land use certificate, whether to pay the land use tax according to the actual land area.

Stamp duty on intransitive verbs

(a) whether to confuse the nature of the contract, from the low applicable tax rate or arbitrarily reduce the tax basis, not according to the full tax, taxable documents are classified as non-tax documents, and stamp duty is omitted.

(two) whether the taxable certificate was not stamped when it was established or collected, but was stamped after the certificate came into effect, resulting in a delay in the payment of stamp duty.

(three) whether to pay stamp duty after increasing the paid-in capital and capital reserve.