The era of tax big data comparison has come! Burt's consulting combed the following 30 comparison indicators, each anomaly may cause tax attention, enterprises need to do a good job in the daily management of the following indicators.

1, the amount of value-added tax declared by the state tax and the additional taxes and fees declared by the local tax comparison is consistent;

2, the local tax on education surcharges and the water conservancy construction fund whether to match the match;

3, the theoretical sales revenue and the company's actual sales revenue whether to match the match;

4, the sales of the tax system declared with the anti-counterfeit tax control in the invoiced sales and financial statements of the company. Whether the sales declared in the tax system and the invoiced sales in the anti-counterfeit tax control as well as the sales in the financial statements are compared and matched abnormally;

5. Whether there is a serious deviation between the names of inputs and outputs when issuing invoices;

6. Whether the income from wages and salaries of the individual income tax matches with the expenditure from wages and salaries of the enterprise income tax, the base for the payment of social insurance contributions, the base for the payment of annuities, and the base for the payment of housing provident fund;

7. Whether the agricultural product Whether the input tax deduction situation matches the actual quantity, amount, origin and area of agricultural products;

8. Whether the inventory turnover situation of the enterprise matches the year-on-year change in sales revenue;

9. Whether the rate of change in your enterprise's main business income is much lower than the average rate of change in the same industry;

10. Whether the income tax contribution rate of your enterprise in the current year is much lower than the income tax contribution rate of the industry in the current year;

11. Whether the change of tax burden of your enterprise is abnormal in proportion to the previous period;

15, whether the amount of new accounts receivable, other receivables, accounts in advance, accounts payable, enterprise accounts payable and other current accounts of your enterprise is abnormal in comparison with the company's sales revenue and cost of goods sold;

16, whether your enterprise's closing inventory and VAT retention are made to match;

17, Whether the input and output tax rate of a business enterprise in a certain period is abnormal;

18, whether the rate of change of input tax is much higher than the rate of change of output tax;

19, whether the freight deduction of an enterprise is abnormal compared with the operating income;

20, whether the company's actual scope of business is compared with the items of external invoices to find out whether there is a "false invoicing in name only". "

21, the invoicing unit of the purchase invoice is inconsistent with the actual source of the goods on the invoice;

22, according to the document numbers of the legal person, the person in charge of finances, the tax preparer, and the main management personnel, the same legal person, the same person in charge of finances, the same tax preparer, and the main management personnel overlap, and the legal person, the same person in charge of finances, the same tax preparer, and the main management personnel overlap. Personnel, key management personnel overlap and legal persons, financial officers, tax officials cross-service and other cases to analyze the display and comparison;

23, individual shareholders in the transfer of equity, whether the enterprise in accordance with the "State Administration of Taxation on the release of the" equity transfer of individual income tax management approach (for trial implementation) "Notice" of the provisions of the relevant reporting obligations, the transferee of equity to fulfill the requirements of the Whether the transferee of the equity shares fulfills the obligation of withholding and paying 20% of the individual income tax on the income from equity transfer in accordance with the regulations, etc.;

24, whether the number of enterprise households registered by the Bureau of Industry and Commerce and the basic information are in line with the information on the approved tax types of the State and Land Taxes;

25, whether the total profits on the financial statements are in line with the total profits on the Enterprise Income Tax Returns;

26, whether the electricity consumed by the same company is in line with the sales revenues. sales revenue compared to the anomaly;

27, whether the value-added tax realized by the enterprise and the gross profit of the enterprise are in line with the comparison;

28, whether the financial expenses of the enterprise and the borrowing situation are in line with the anomaly;

29, whether the long-term and short-term investments of the enterprise and the investment income obtained are in line with the anomaly;

30, whether the dispersion of enterprise's customers is in line with the enterprise's Sales revenue situation whether the comparison is abnormal.