Time flies and hard work has come to an end. Looking back on the past work, we have gained a lot and seen the shortcomings. Make a summary and write a self-inspection report. Are you still worried about writing the self-inspection report? The following is a sample of the enterprise tax risk self-inspection report I collected for you, which is for reference only and I hope it will help you.
Enterprise tax risk self-inspection report 1 According to the relevant requirements of your Bureau's Notice on Tax Matters (Mai Di Shui Tong Zi No.201). February 29th, 20xx), we conducted a self-examination on the tax payment of our company from its establishment to February 29th, 20xx, and now we report the self-examination as follows:
First, the background and current market situation of the company.
The company was established to meet the needs of "Harmonious Dao Lang and garden club". After the establishment of the company, when the state adjusted its economic policy, it changed from supporting to strictly controlling the real estate industry, and successively introduced a series of reform measures, such as canceling the tax-free treatment for new enterprises for real estate enterprises and increasing the down payment ratio of mortgage buyers. As a result, the policy pressure faced by enterprises is increasing, and the cost of land acquisition is high. From the market point of view, the product structure of large, medium and small huxing, high, middle and low-grade housing is unreasonable, and the proportion of affordable housing for ordinary consumers is small, resulting in a certain degree.
Second, the difficulties faced by the company
When the company was founded, the registered capital was 9 million yuan, after deducting the land purchase cost of the "Harmonious Dao Lang Garden Community" project, the subsequent development funds were not in place. At the same time, the company is also facing the problem of lack of experience and talents, especially in market positioning. Therefore, in the process of project decision-making, we can only give priority to cost-benefit calculation, and can't do more analysis in terms of project function positioning and determining potential customer groups. When conducting project research, more attention is paid to short-term benefits, and less attention is paid to long-term projects.
In the face of difficulties, the average person in the company did not flinch from leaders to employees, but kept exploring the market and accumulating experience. Since its establishment, the company has mastered a lot of market information through continuous investigation, calculation and investigation.
Third, the development prospects of existing projects
Since the establishment of the company, the planned construction area of "Harmonious Dao Lang Garden Community" is186,000m2, and the planned construction area of Phase I is 46,900m2. The total investment of Building 2, Building 3, Building 6,693m2 (hotel) and Building 4 in Phase I is estimated to be more than 80 million yuan, including facade houses of more than 3,650m2.
Third, the results of self-examination.
After our company bought the land, the follow-up development funds were not in place, which affected the planned development and construction. We can only develop the construction of Building 3 and Building 4. The payable amount, accrued amount, undercharged amount, payable amount, paid amount and underpaid amount of various taxes such as business tax and surcharges, travel tax, stamp duty and deed tax shall be explained year by year.
Fourth, solve the problems existing in self-examination.
Stamp duty, land use tax, deed tax, construction tax and other taxes and fees will be paid in stages from next month. So far, we have not sold any shops and houses, and we have not involved in business tax.
Verb (abbreviation of verb) Other things that need to be explained.
1. The land currently developed by our company is in the suburbs of the city, which is relatively remote and can't attract customers to buy houses.
Once our business conditions improve or some funds are in place, our company will never default on the corresponding taxes that should be paid.
Intransitive verb declaration:
The above self-inspection results of our company are true, legal and complete, and the data in the attached table are true and accurate. If it is untrue, our company is willing to bear legal responsibility.
Enterprise Tax Risk Self-inspection Report 2 According to the requirements of Notice xx (20xx) No.445, our company conducted a self-inspection on the payment of value-added tax for three years from 20xx to 20xx, and now the self-inspection report is as follows:
I. Basic information of the enterprise
Xx County xx Coal Industry Co., Ltd. was established in 2003 10, and its business address is Group 2, Baiyun Village, maoping town, xx County; Legal representative: xxx registered capital: 3.9 million yuan; Company type: limited liability company; Business scope: coal mine investment, purchase and sale of agricultural and sideline products, coal mining and sales; VAT general taxpayer.
With an annual design production capacity of 200,000 tons and 300 employees, the company has been awarded the title of "Advanced Taxpayer" by the xx county government for five consecutive years, becoming a leading enterprise in the local economic development of xx county and making great contributions to the tax development of xx county.
The company is mainly engaged in coal mining and sales business, but also engaged in coal purchase and sale business; Value-added tax is collected by the State Taxation Bureau of xx County, and enterprise income tax is collected by the Local Taxation Bureau of xx County. The sales method is delivery at pithead, the settlement method is cash or bank transfer, and the freight and miscellaneous expenses are borne by the buyer. The VAT rate of 20xx -20xx is 13% and 20xx is 17%. The input tax mainly includes initiating explosive devices, power, diesel oil, spare parts, potholes and tracks. Fixed assets such as machinery and equipment have been included in the deduction since xx.
Since its establishment, the company has handled tax-related business in strict accordance with the Tax Administration Law and the Provisional Regulations on Value-added Tax. In xx, it passed the inspection of Yichang State Taxation Inspection Bureau and in xx, it also passed the inspection of xx County State Taxation Inspection Bureau. There is no major tax evasion except for underpaying some taxes due to unclear policies and improper operation. The main reason for this outstanding achievement is the careful guidance and fine management of the enterprise by xx County State Taxation Bureau!
Second, the tax situation:
1 and 20xx tax situation:
At the beginning of 20xx, the company stored 806. 12 tons of raw coal, produced 84679.88 tons of raw coal that year, purchased 32904.42 tons of raw coal, and * * * sold 21831.28 tons of raw coal. Among them, the burden rate of self-produced raw coal value-added tax is 9.57%, and the burden rate of purchased raw coal value-added tax is 7.20%.
In that year, according to the spirit of the Notice of xx County State Taxation Bureau on Carrying out Centralized Inspection of Coal Industry Tax Collection and Management in the County, the company humbly accepted the inspection, promptly corrected improper financial treatment such as issuing goods, and paid taxes in full, 20xx year 65438+ 10/7, The Inspection Bureau of the State Taxation Bureau of xx County inspected our company's tax payment from June 65438+1 October1February 3 1 February 20xx, and issued the document "State-owned Tax Disciplinary Punishment (20xx) No.2", and fined the company 2,000 yuan for failing to set up the account books according to regulations.
2, 20xx annual tax situation:
20xx * * * produces 209,272 tons of raw coal, buys 47,008.34 tons of raw coal and sells 253,968.12 tons of raw coal, realizing sales income of 79,904,230.43 yuan, output tax of 10387549.96 yuan and input tax of 27,686,856 yuan.
20xx 10, according to the requirements of xx County State Taxation Bureau on strengthening the tax management of coal industry, under the guidance of the State Taxation Bureau, the company paid back the value-added tax of 212,687.66 yuan and added a late fee of 2,339.56 yuan, which was turned over to the warehouse on October 6, 20xx/kloc-0.
3, 20xx annual tax situation
20xx * * produced raw coal 175365 tons, purchased raw coal 25866.9 1 ton, sold raw coal 2034 10.54 tons, realized sales income of 52625469.36 yuan, output tax of 8946329.85 yuan and input tax of 30499.85 yuan. Among them, the value-added tax rate of self-produced raw coal is 12.57%, and that of purchased raw coal is 2.46%.
In March, 20xx, in order to improve taxpayers' ability to abide by tax laws and create a good tax environment, the State Taxation Bureau of xx County signed the Tax Responsibility Letter with our company, and both parties strictly followed the basic requirements, basic responsibilities and commitments of the national tax authorities.
According to the responsibility of the responsibility book, our company conducted a self-inspection on the payment of 20xx annual value-added tax. During the self-inspection, it was found that the car maintenance fee of 9604.69 yuan paid on July 6, 20xx was the maintenance fee of e6a363, which did not belong to our company's fixed assets and should not be borne by our company. It is confirmed that the maintenance fee is 8209. 14 yuan, and the input tax is 6563.
The above is the annual self-inspection of our company from 20xx to 20xx, which is now reported to your bureau. In the future work, we must act in accordance with the provisions of the Accounting Law and the Tax Administration Law, establish and improve the accounting system, improve the financial system, and strive to be an advanced taxpayer!
;