What is the proportion of key tax source households randomly selected?

The inspection of the tax bureau is not a terrible problem. Making several preparations before the tax bureau comes can't be said to be foolproof, but at least it will reduce many risks.

One, three for three without giving. Three to one:

1. Relevant tax statements and account books must be prepared and presented to the tax bureau.

2. Accounting vouchers, bank statements and other related materials must be prepared for the tax bureau to check.

3. Relevant contracts, cost calculation and payment vouchers must be ready for the tax bureau to see. These materials must be inspected by the tax bureau. When the tax bureau comes to check, we will make preparations in advance and sort out the problems existing in the accounting process to ensure that there are no major problems in the basic problems when the tax bureau comes. Three don't give:

1. Don't report to internal management.

2. Special records, such as hospitality list (especially those involving the customer's name and company) cannot be given.

3, the boss and personal consumption details can not be given (especially those enterprises that do not distinguish between public and private).

Second, be considerate, reasonable and professional. People in the tax bureau are human beings, and the only thing that can help you is to talk to you about human feelings when the national laws and regulations allow. Therefore, we are professional, and we talk about laws and policies with people from the tax bureau.

Third, we should apply both hard and soft. We must stick to the right things and be tough. However, we should be modest and respect the comrades of the tax bureau. In short, you are safe when you come! Only by working hard can we stand the test!

Before tax inspection, it is necessary to do a good job of financial personnel. Of course, the fiscal and taxation treatment of large companies is relatively standardized, and there is no need to worry too much about auditing. For small and medium-sized enterprises, although it is impossible to be very standardized, it is necessary to control risks in daily life.

I met a company before, and I was scared when I heard that I would come to visit. So I specially invited the personnel from external consulting organizations to guide me, and spent a lot of time preparing for the inventory, which took a lot of effort.

In fact, as a financial officer, I have to control many behaviors in my daily life. When I do encounter an audit, I also have a well-thought-out plan, and then I have to make some targeted preparations.

First of all, look at whether the internal financial system is perfect. For example, whether there are all invoices, whether there are items that should not be deducted before tax, and whether the transferred items have been transferred out; Whether the warehouse is in line with the accounts, check the receipt and delivery, and regularly check whether these processes are complete; Whether the accounting treatment is standardized, whether the unbilled income is declared, whether the cost accounting is accurate, etc.

Secondly, whether the company's indicators are normal. Whether the past tax rate, expense-income ratio and details of your own enterprise are reasonable; Whether there is any abnormality in monetary funds, fixed assets and other receivables and payables of special projects.

Furthermore, we should pay attention to whether there are any illegal operations. If there is such an operation, accountants should avoid it at ordinary times.

If the level of accountants is limited and it is impossible to make a judgment, then professional institutions can also be invited to give guidance and do some preparatory work in compliance.

In short, the establishment of financial personnel should not be used for tax inspection, but should be used in normal work. More attention should be paid to establishing a basic system, avoiding related risks and not participating in illegal activities. It is necessary to help enterprises avoid risks and pay attention to their own protection.

Whether there is tax inspection or not, but for corporate financial personnel, as long as it is tax inspection, it is practical assessment. This is especially true for the financial personnel of small and medium-sized enterprises.

Compared with small and medium-sized enterprises, large enterprises have perfect internal control system, good governance environment and high accounting professional quality, and can often effectively deal with various external and internal risks, especially have sufficient understanding of tax risks. Therefore, if large enterprises are not for some bad purpose or have problems in tax planning, they generally do not need to prepare for tax inspection, and can be used as daily fiscal and taxation work to prepare documents needed for inspection.

For small and medium-sized enterprises, the best way to deal with audit is self-examination. Due to the imperfect internal control of small and medium-sized enterprises, the owners' awareness of fiscal and tax risks is weak and their understanding of tax policies is not deep. In addition, the financial personnel of small and medium-sized enterprises or tax agencies often have a little knowledge of the application of various preferential tax policies for small and medium-sized enterprises because of cost considerations, and they are often at a loss once they encounter inspections.

Therefore, the tax self-examination of SMEs is the key. Check each tax one by one, and don't let go of any tax-related link. In the process of self-examination, you will encounter various uncertain problems, and you should communicate with the tax authorities in time. If there is a deviation or a big deviation in the understanding and grasp between the tax authorities and enterprises in the communication process, which may lead to serious consequences, it should be submitted to professional accounting, taxation and legal institutions to clarify the correct handling methods.

Timely rectification of problems found in self-inspection. As for books, contracts, documents, vouchers, etc. They should be properly sorted out, and it is best to equip full-time personnel with strong professional ability, strong communication ability and in-depth understanding of enterprises to be responsible for audit matters.

The current inspection should be a random inspection using big data. Therefore, enterprises should be cautious on tax issues, and there is no need to worry too much about inspection.

The tax collector will come to the company for inspection. General financial personnel will start to get nervous after receiving the notice from the tax bureau. They always think that there is something wrong with their accounting treatment and are found out. In fact, there is no need to worry too much and be too nervous. First of all, let's first understand under what circumstances it will be "audited".

Tax inspection objects are generally generated in the following three ways: first, the tax bureau information system automatically screens; Second, according to the inspection plan, screening or random sampling is carried out according to a certain proportion of the number of collection and management households; Third, being reported, the relevant departments transferred to the higher authorities and so on.

Then first analyze the situation of the enterprise:

In the first case, ordinary enterprises will encounter it. Inadvertent work by financial personnel will lead to data declaration errors, leading to the start of the tax monitoring system, so the company will be audited. In this case, the company will find an experienced financial supervisor to check all the accounts, find out the problems, prepare relevant materials and explain them, and basically it is not a big problem.

In the second case, don't worry. In the sampling survey conducted by the tax authorities, enterprises of different sizes are usually likely to be drawn. Once we are randomly selected by the tax bureau, don't worry. As long as we usually follow the national fiscal and taxation policies and our professional ability, there should be no big mistakes. The staff who can come to the enterprise for inspection are basically strong in business and professional ability of the tax bureau, so it is necessary to do a good job of self-inspection.

The third case is more difficult, but all the cases reported or transferred to the higher tax authorities, especially the tax inspection brigade, indicate that the company's financial and tax work is likely to have major defects and problems. In view of this situation, the best way is to do internal self-examination in advance. Be sure to find your own problems in advance and make up for them to the greatest extent under the premise of compliance and legality. At the same time, it is necessary to deploy professionals to prepare corresponding materials and documents to cooperate with the investigation by the tax authorities.

The main purpose of tax inspection is to inquire whether taxpayers have evaded taxes. The inspection focus is mainly on value-added tax and income tax inspection. The focus of the specific inspection is:

I. Key points of VAT inspection:

(1) fictitious waste purchase business, inflated tax.

(2) Concealing sales revenue. The goods issued are not accounted for or delayed on the grounds of consignment; Cash receipts are not recorded. The book quantity of main products does not match the actual inventory.

(3) The out-of-price expenses are not included in the income, or the out-of-price expenses are included in the income account and not included in the output tax; For goods that have not been recovered or sold to affiliated enterprises, sales revenue is not recorded or delayed; The sales discount or sales return of the enterprise fails to obtain the certificate of refund or discount application issued by the local competent tax authorities of the buyer, or fails to recover the original invoice and deduction; Enterprises sell goods in the name of "purchasing" business, and record less sales income; Selling materials such as water supply, electricity and steam do not record sales income; Mixed sales behavior did not pay VAT.

(4) The materials collected for non-taxable items such as improvement of fixed assets have not been transferred out of the input tax; The purchase and receipt of raw materials for duty-free products are accounted for separately, and the input tax on materials for duty-free products has not been fully transferred out; The materials purchased by enterprises from waste materials recycling enterprises are untrue; If the enterprise transfers the materials to the property and welfare department, the input tax will not be transferred out.

(5) The special VAT invoice was not obtained in the procurement process as required, and whether the payment for goods was consistent.

(6) The manufacturer returns the rebate to the retailer in the form of flat sales, and the retailer does not declare and pay taxes on the rebate income, and does not deduct the input tax.

(7) In order to conceal the sales revenue, the input ticket obtained is not authenticated, the input tax is not deducted, and the tax burden level is artificially adjusted.

Two. Key points of enterprise income tax inspection:

(1) Excessive transfer of production costs, affecting current profits and losses, and paying less enterprise income tax.

(2) barter things, pay dividends and make profits with goods, and pay less corporate income tax.

(3) The expenses of water, electricity and coal that do not belong to production are squeezed into "manufacturing expenses" to increase the cost; Deliberately expand accrued items or increase accrued expenses to offset current profits and losses.

(4) Capital expenditure squeezes out costs and expenses.

(5) Items regarded as sales are regarded as income reduction.

(6) The reported loss of enterprise assets is not approved.

(7) Rental income, fixed assets clearing income and related party transaction income have not been declared and paid enterprise income tax according to the provisions of the tax law.

(8) Failing to carry forward the income in time and delaying the payment of taxes.

(9) Hang the realized income in the accounts received in advance or other payables, and record less income;

(10) Invoices are not accounted for in a standardized way, and the costs and expenses are falsely listed.

(1 1) Multi-column expenditure. By issuing invoices for the service industry, the cost and cash are inflated; by issuing invoices in the name of office expenses, the salary and cash of personnel are inflated; and by inflating advertising fees, advertising companies inflate cash. Through the establishment of relevant sales companies and offices, the expenses are falsely listed in the name of funds and sales expenses, and cash is obtained.

As financial personnel, as long as they conduct internal self-examination according to the key points of tax inspection and prepare relevant materials, they can find solutions in time when they encounter self-examination problems. If you have any questions, you can trust me directly and ask for answers for free!

As long as there are no fake invoices, fake invoices and regular monthly tax returns, there is no big problem. Don't worry, don't talk much, ask and answer questions, don't say a word, don't be nervous.

Accountants should prepare some accounting information in advance for auditors to check.

The accounting materials that need to be prepared during the audit by the tax bureau are as follows:

1. Vouchers, account books, statements, all tax returns and electronic bookkeeping data within the specified time limit;

2. Receive, purchase, issue and keep invoices. Invoice memorandum, bank statement.

3. According to the tax inspection plan, tax inspectors can carry out tax inspection in the production and marketing camps and goods storage places of taxpayers and withholding agents.

First, there is no major tax inspection. Second, any tax inspection is the duty of the tax authorities. The company's finance should sort out possible problems according to tax policies and taxes, and conduct self-examination carefully, which can be checked with reference to industry guidelines.

Communicate and coordinate related matters with the unit leaders first, and the leaders will decide who will come forward to receive them. Tax inspection is very important, so the higher the level of reception leaders, the more attention they pay.

Second, when receiving the notice of the arrival of inspection, prepare all the required materials and provide relevant documents for inspection. Inspection data can only be provided after the approval of the person in charge of finance. It is best to arrange a detailed information list for the CFO to review and sign.

Third, talk less, ask and answer, and don't ask and don't answer. If you don't falsely issue VAT invoices and purchase cost invoices, there is basically no problem. Declare and pay taxes on time every month, and shall not default, conceal or delay. There is basically no problem.

Finally, remind all financial colleagues not to step on the tax red line. If you catch a problem at a time, you may check it often in the future, which is not good for enterprises. Now the national tax revenue has been greatly increased, and State Taxation Administration of The People's Republic of China is also trying to reduce it, especially the tax revenue of small and medium-sized science and technology enterprises. Now the policy support is still relatively strong.

I suggest that corporate finance colleagues pay more attention to tax incentives, which is faster and more effective than trying to evade taxes and get the love of leaders.

In addition, if there are enterprises that need financial consultation, you can trust me privately. I can provide relatively paid services for internal control, financial management and tax planning of enterprises. Thank you for reading! I wish you all a happy life and good health.

The last thing an enterprise wants is to face tax inspection, because there will always be some worries in their hearts. In fact, it is normal for tax authorities to check the tax payment of enterprises. Now, enterprises need not be nervous, but they must also pay more attention to it. Mastering certain tax inspection skills can greatly reduce the risk of tax inspection.

1, daily basic preparation

Financial personnel should strengthen their tax ability, integrate and classify relevant tax information, and be orderly.

2. Don't panic in the face of the potential audit of sudden attack.

Sometimes the tax authorities will suddenly carry out surprise inspections on some enterprises. In the face of this situation, there is no need to panic, let alone argue with tax officials. It is best to let the relevant leaders receive it in person.

3. Seize gold for 72 hours to prevent problems.

In case of unpredictable emergencies, we must seize 72 hours of prime time, strive to get rid of problems and reduce risks in the shortest time.

4, pay attention to the enterprise unified caliber.

When tax inspectors make inquiries in enterprises, they may not only target the senior managers of enterprises, but also ask the general financial personnel, personnel personnel, logistics personnel and so on. Because this kind of inquiry will ask some people who don't understand tax, thus revealing some unnecessary or inaccurate information to the tax bureau. Therefore, in order to maintain the unified caliber of the enterprise, it is best for the top management of the enterprise to personally receive the tax inspectors.

Legal basis:

The implementation of the "Regulations on Quality Management of Construction Projects" and the "Interim Provisions on Completion and Acceptance of Housing Construction Projects and Municipal Infrastructure Projects" shall be carried out, and the project completion and acceptance procedures shall be strict, and it can only be delivered for use after passing the acceptance. When the residential project is completed and accepted, the acceptance team shall check a certain number of households, and conduct household acceptance according to the contents and requirements of the Record of Household Acceptance of Residential Project Quality. The number of spot checks is 10% of the total number of households in the unit project, and there are not less than 6 households, including not less than 2 households up and down; If the total number of households in the unit project is less than 10, not less than 3 households will be randomly selected; Comprehensive inspection of unit projects with a total number of households below 3. If it is found that the acceptance conditions do not meet the relevant regulations, the contents of household acceptance records are untrue or there are major quality problems that affect the main use functions, the acceptance shall be terminated and ordered to make rectification, and the acceptance can be reorganized only after meeting the requirements.