The inland revenue department will not audit the accounts. If you don't declare your taxes in time, that is to say, you have to pay a late fee when you file your taxes after the declaration period, you don't have to audit the accounts when you pay back the taxes. You pay taxes according to your accounts, and you have to pay a certain amount of late fees. In this case, you must first coordinate with the tax administrator to make up your tax return and repay your tax.

After the enterprise tax self-inspection, it will also be inspected. Finally, the enterprise needs to go through the cancellation liquidation, cancel the tax registration after clearing the invoices and taxes, and cancel the tax registration with the inspection report. Taxpayers and withholding agents must accept the tax inspection conducted by the tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it. In addition, tax anomalies have always been the focus of tax inspection, and enterprises must do a good job of self-inspection after tax declaration.

Enterprise tax will be audited after self-inspection. Finally, the enterprise needs to go through the cancellation liquidation, cancel the tax registration after clearing the invoices and taxes, and cancel the tax registration with the inspection report. Taxpayers and withholding agents must accept the tax inspection conducted by the tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it. In addition, tax anomalies have always been the focus of tax inspection, and enterprises must do a good job of self-inspection after tax declaration.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" article 1.

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.