The company's construction projects are simply taxed with value-added tax, but they have not been simply collected and filed with the IRS.

Risk 2

The waste income sold by enterprises in the production process has not been accrued with value-added tax, and has been linked to the subject of "other payables".

Risk 3

It is estimated that the inventory has never received the purchase invoice, and it will be settled across the year, and the sales cost will be carried forward this year.

Risk 4

Company expenses and shareholders' personal consumption cannot be clearly distinguished.

Risk 5

The registered capital of the company is subscribed, but it has been hung in the "other receivables" account for a long time.

Risk 6

Fixed assets are recorded without invoices, but accumulated depreciation has been accumulated on the books.

Risk 7

The expenses accrued by the enterprise last year are still on hold, and no formal expense invoice has been obtained.

Risk 8

There are a large number of people in enterprises who have no payroll and have not filed tax returns.

Risk 9

At the end of the year, the credit balance of "employees' salary payable-welfare expenses" in the balance sheet is large, but it has not been actually paid.

Risk 10

Dividend payable, an individual shareholder, was accrued at the end of the enterprise accounting year, but the tax payment was delayed without withholding dividends.