A: The accounting details of the income of financial enterprises are interest income, current income of financial enterprises, fee income, exchange income, rental income, securities issuance income and other subjects. Therefore, the inspection should be combined with the enterprise business tax return and various income accounts.

(1) Loan interest income. First, for the general loan business, the subsidiary ledger of "interest income", "interest expenditure" and "operating expenses" and its related original vouchers and bookkeeping vouchers are mainly audited to see whether taxpayers break down income at will or directly offset expenses. Second, for entrusted loan business, we should focus on the subjects of "accounts payable" and "fee income" to verify the interest payable on entrusted loans and the deducted fees in each period, and see if there is any miscalculation or omission of business tax. Third, for the mortgage loan business in the pawn industry, we should pay attention to examining whether the storage expenses and operating expenses of pawn items are included in the taxable turnover. Fourth, pay attention to reviewing whether taxpayers calculate the tax payable separately according to the respective turnover of general loan business and lending business. If it is a lending business, whether the deducted interest expenses are really within the scope of lending, and whether there is excess expenditure.

(2) Financing lease income. According to the lease contract, it mainly examines the accounts receivable-rental income receivable and its related vouchers, whether the taxpayer's financial leasing business has been approved by the relevant departments, and whether the taxpayer's taxable turnover has deducted the actual cost of the leased goods charged to the lessee.

(3) The amount obtained from the transfer of financial commodities. It mainly examines subjects such as "interest expenses" and "current expenses of financial enterprises", checks important original vouchers and accounting vouchers, and verifies whether the expenditure items deducted from subjects such as interest income are true and accurate.

(4) Fee income. Mainly review the subsidiary ledger of "expense income" and "expense expenditure", and randomly check relevant original vouchers and accounting vouchers to see if there is tax deduction for income or difference.