1, review whether the audited entity has failed to report or concealed taxable items.

2, review the authenticity of the audited entity to declare the tax amount and whether there is any behavior to reduce the tax return income.

3. Check whether the calculation of the tax declaration amount of the audited entity is correct.

The audit of tax returns is an audit that supervises the authenticity and completeness of the tax returns submitted by taxpayers to the tax authorities and the correctness of the actual tax collection work. By carrying out the audit of tax returns in an orderly manner, it is beneficial to strengthen the supervision of tax return management of grass-roots tax authorities, improve the quality of tax collection and management, and thus avoid the occurrence of wrong tax collection.