Voucher audit refers to a job of auditing and checking tax accounting vouchers, and it is also an important link to strengthen ticket management. By checking the legitimacy and digital correctness of vouchers, we can find problems in time, correct mistakes and give full play to the supervisory role of tax accounting. The main contents of voucher audit are: whether the calculation of tax items, tax rates and tax payable is correct, whether the receipt of payment book is equal to the number of tax vouchers collected by itself, whether the return of all items conforms to the prescribed procedures, and whether the use of tickets strictly implements the relevant provisions of the Interim Measures for the Administration of Tax Tickets. In case of over-levy, under-levy and wrong tax collection found in the audit, the Notice of Ticket Audit shall be filled in in time, and the original tax collection unit shall be notified to handle the tax refund. In case of major problems, should promptly report to the leadership for investigation.

Legal basis:

Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.