In the accounting industry, in order to ensure the authenticity and legality of the accounts and income and expenditure involved in the enterprise, the inspectors of the tax authorities will check the salary and expense items in the enterprise account books from time to time. As for the four aspects of tax inspection, you are worth seeing as an enterprise accountant!

First, review the wage payment voucher

When tax inspectors carry out inspection work, they will first check the roster, attendance sheet, wage subsidiary ledger and calculation sheet of enterprise personnel. Check whether there are problems and loopholes in the data such as wage payment vouchers and salary cards issued by banks. In addition, inspectors will also check the social security paid by enterprises for employees. If there is a problem, inspectors will strictly deal with it according to the norms.

Second, whether the salary standard is normal

In addition to understanding the expenditure status of the enterprise under review, the inspectors will also deeply understand the salary status of the employees of the enterprise, analyze the accounting vouchers and original vouchers of the enterprise, and check whether the salary of the employees of the enterprise meets the standards according to the business status and production scale of the enterprise, with emphasis on verifying the proportion of employees whose salary is less than 5,000 yuan.

Three, check whether the allowances and subsidies are paid correctly.

In addition to the employee's salary, the inspectors will also focus on analyzing whether the employee's salary account of the enterprise corresponds to the paid salary, such as whether the relevant allowances, subsidies, bonuses and employee welfare funds are paid correctly according to the prescribed standards, and will also have a detailed understanding of the bonuses and objects paid by the enterprise through the account.

Fourth, analyze enterprise data

After completing the above-mentioned inspection matters, finally, the inspectors will analyze the enterprise data in detail through the social security system of the Golden Tax Phase III system, mainly to check whether the personnel in the payroll are consistent with those who pay social security, and to carefully check the personnel who declare personal income tax and their income.