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Guandu District Qualification Agency: The risks behind filling in the final settlement report

According to Mande Enterprise Services, after the previous settlement and settlement, the tax authorities will select a certain number of taxpayers for tax assessment. However, at present, it is necessary to improve taxpayers' tax compliance and tax authorities to strengthen follow-up management. It is a collection and management tool that analyzes the data provided and mastered by taxpayers to discover tax doubts on taxpayers.

The format has changed a lot this year. First, the policy risk scanning and early warning prompt service is adopted, so higher requirements are placed on the quality of taxpayers’ declaration data. Data provided by taxpayers can be compared. Conduct audits based on such risk indicators and other business logic. If you fail to pass this monitoring system, the taxpayer will be prompted to modify or not to modify. Moreover, the tax bureau can monitor the background data to understand the initial filling in by the company, and use these doubts to discover problems with taxpayers. And carry out targeted tax assessment work to further increase taxpayers' tax risks. Only by fully complying with the provisions of laws and regulations, acting in accordance with the rules, and improving one's own business capabilities can an enterprise's tax-related risks be minimized. This is what I want to tell you from the general environment, what changes have taken place in this year's settlement and settlement, and the data functions will be compared in the following situations.

1. Whether the product names of input items and output items are seriously inconsistent when issuing invoices.

2. Whether personal income tax salary income, corporate income tax salary expenditure, social insurance premium payment basis, annuity payment basis, and housing provident fund data match.

3. Compare the company's actual business scope with the items of external invoices to discover whether there is any problem of false invoices for convenience.

4. Compare the purchase invoice to the issuing unit.

5. Real-name tax processing is now gradually implemented. According to the certificate number of the legal person, the financial person in charge of tax handling, and the main management personnel, for the same legal person, the same financial person in charge, the same tax handling personnel If the tax personnel and key management personnel overlap, are there any cross-appointments?

6. The third phase of the Golden Tax can monitor the equity transfer of your individual shareholders.

7. The sales in the tax declaration system and the invoice amount in the anti-counterfeiting tax control will be compared to see if they are consistent.

8. Whether the total profit in the financial statements is consistent with the total profit in the corporate income tax.

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