In the tax review, if it is found that the funds are not recorded, it is necessary to carefully find out the reasons. There may be problems such as the audited unit paying the transaction money in cash, lending the bank account, not recording the income, misappropriating funds, forging and altering the bank statement, etc.

(a) to pay the transaction amount in cash, tax evasion

According to the provisions of the national cash management system and settlement system, all kinds of payments of enterprise income and expenditure must be handled in accordance with the provisions of the Provisional Regulations on Cash Management issued by the State Council, and cash shall be used within the prescribed scope, and all payments that do not fall within the scope of cash settlement shall be settled by bank transfer. Therefore, all the money receipts and payments in the business process of an enterprise must be transferred and settled through the enterprise bank deposit account. In order to avoid paying taxes, enterprises use a large number of cash transactions in their daily transactions to achieve the purpose of concealing income and evading taxes.

(2) Lending bank accounts to help other enterprises and individuals evade taxes.

Cash, avoiding the normal tax payment, transferring bank transfer checks through the bank account of a third party and withdrawing cash, so as to achieve the purpose of hiding income and evading taxes.

(three) income is not accounted for, tax evasion

Enterprises achieve the purpose of tax evasion by means of not recording income, which is mainly manifested in two ways:

First, after receiving the funds, the enterprise does not make any accounting treatment in financial accounting, and directly transfers the funds out at one time or in several times.

Second, after receiving the funds, enterprises do not make accounting treatment of operating income in financial accounting, but enter them in the name of loans or current accounts, and then write them off once or in several times.

(four) misappropriation of funds for private interests.

Misappropriation of funds is more common in enterprises with large capital stock and flow and imperfect internal control. In this case, a sum of money is generally paid on the bank statement first, and then transferred back in one time or in several times. The payment of money may be made in cash or may flow to other units such as the securities business department.

(five) by forging bank statements, concealing income and evading taxes.

Forged bank statements are common in enterprises with imperfect internal control. The management and control of enterprise monetary funds should follow the principles of division of responsibilities, separation of transactions, internal audit and regular rotation system.