According to the relevant tax information submitted by the appraised object, such as VAT tax return, balance sheet, income statement, etc., the gross profit margin calculation and analysis, inventory, liabilities, input tax and sales analysis indicators are comprehensively analyzed to further determine the reasons for its abnormal declaration. The following is my knowledge about the specific analysis indicators and usage methods of tax assessment and tax classification. Welcome to reading.

1. Value-added tax evaluation and analysis indicators and use methods?

(1) VAT tax rate (hereinafter referred to as the tax rate)?

Tax rate = (tax payable in this period? Income from taxable main business in this period)? 100%。

Calculate and analyze the taxpayer's tax rate, and compare the sales change rate and tax rate with the corresponding normal peak value in combination with other indicators. If the sales change rate is higher than the normal peak, the tax rate is lower than the normal peak; The change rate of sales is lower than the normal peak, the tax rate is lower than the normal peak, and the change rate of sales and tax rate is higher than the normal peak, which can all be included in the scope of doubt. Check the deduction of tax assessment objects by using the national special invoice inquiry system for lost and stolen VAT. ?

According to the relevant tax information submitted by the appraised object, such as VAT tax return, balance sheet, income statement, etc., the gross profit margin calculation and analysis, inventory, liabilities, input tax and sales analysis indicators are comprehensively analyzed to further determine the reasons for its abnormal declaration. ?

Compared with the early warning value. If the change rate of sales is higher than the normal peak value, the tax rate is lower than the early warning value, or the change rate of sales is normal and the tax rate is lower than the early warning value, the input tax should be taken as the evaluation focus to verify whether there are problems such as expanding the range of input tax deduction, defrauding the input tax, failing to declare the deduction according to regulations, etc., and correspondingly verify the correctness of the output tax calculation. ?

The evaluation of output tax should focus on checking whether there are problems such as off-balance sheet operation, concealment, late reporting of taxable sales, confusion of the scope of VAT and business tax, and misuse of tax rate.

(2) Industrial (commercial) added value analysis indicators?

1. Elastic analysis of tax payable and industrial (commercial) added value?

Elasticity coefficient of tax payable and industrial (commercial) added value = tax payable growth rate? Growth rate of industrial (commercial) added value. Among them:?

Tax payable growth rate = (tax payable in current period-tax payable in base period)? Tax payable in base period? 100%; ?

Industrial (commercial) added value growth rate = {industrial (commercial) added value in the current period-industrial (commercial) added value in the base period}? Industrial (commercial) added value in the base period? 100%。 ?

Taxable amount refers to the value-added tax payable by taxpayers; Industrial (commercial) added value refers to the sum of wages, profits, depreciation and taxes. If the elastic coefficient is less than the early warning value, the enterprise may have the problem of paying less taxes. We should further analyze the actual situation of taxpayers' production and operation and evaluate the authenticity of their declarations through other relevant tax assessment indicators and methods. ?

2. Analysis of industrial (commercial) VAT tax burden?

Difference rate of industrial and commercial value-added tax burden = [industrial and commercial value-added tax burden of this enterprise? Same? Industrial (commercial) VAT burden? 100%。 Among them:?

Tax burden of industrial (commercial) added value of this enterprise = tax payable of this enterprise? The added value of the industry (business) where the enterprise is located; ?

Value-added tax burden of the same industry (business) = total taxable amount of the same industry? Industrial (commercial) added value of the same industry. ?

This indicator is used to analyze the difference between the tax burden of industrial (commercial) added value of this enterprise and that of the same industry. If it is lower than the average tax burden of industrial (commercial) added value in the same industry, enterprises may have problems such as concealing income and paying less taxes. Combined with other related evaluation indicators and methods, the authenticity of its declaration is evaluated. ?

(3) Control of input tax?

Control amount of input tax in the current period = (inventory at the end of the period increased compared with the beginning+cost of sales in the current period+accounts payable at the end of the period decreased compared with the beginning)? Value-added tax rate of main purchased goods in this period+freight expenditure? 7%。 ?

Comparing the current input tax amount calculated in the VAT tax return with the current input tax amount calculated in the taxpayer's financial and accounting statements; Longitudinal comparison with the input tax control amount of taxpayers in the same period in history; Compared with the input tax control amount of taxpayers in the same industry and the same scale in the same period; Compared with the actual situation of input tax in this period mastered by tax administrators, find out the problems and evaluate the authenticity of the declaration of the assessed object.

In the specific analysis, we should first calculate the current input tax control number and check it with the current input tax in the VAT return. If the former is obviously smaller than the latter, there may be the problem of falsely making out the input tax deduction and the problem of declare in advance deducting the input tax deduction for unpaid purchased goods. ?

(4) Input-output evaluation and analysis indicators?

Input-output evaluation and analysis index = input of raw materials (fuel, power, etc.). ) current period? Use of raw materials (fuel, power, etc.). ) per unit product.

Use of raw materials (fuel, power, etc.). Unit product refers to the average usage of raw materials (fuel, power, etc.). ) products of the same industry unit in the same region. Analyze the input-output indicators and calculate the actual output of the enterprise. According to the comparison between the measured actual output and the actual inventory, the actual sales volume is determined, so as to further calculate the sales income of the enterprise. If the measured sales revenue is greater than its declared sales revenue, the enterprise may have the problem of concealing sales revenue. Through other related tax assessment indicators and methods, and compared with the actual situation of tax administrators according to the change of tax burden, the authenticity of the declaration of the assessed object is evaluated. ?

Two. Analysis index of income tax evaluation of domestic-funded enterprises and how to use it.

(1) analysis index?

1. Income tax burden rate (tax rate for short)?

Tax rate = income tax payable? Total profit? 100%。 ?

Compared with the local income tax burden rate of the same industry in the same period and base period of this enterprise, if it is lower than the standard value, there may be problems such as not counting or underestimating sales (business) income, multi-column costs and expenses, and expanding the scope of pre-tax deduction. And other related indicators for in-depth evaluation and analysis.

2. Profit tax rate of main business (referred to as profit tax rate)?

Profit tax rate = (current tax payable? Profit from main business in this period)? 100%。

Set the warning values of the above indicators and compare them with the warning values. Compared with the local income tax burden rate and enterprise base period of the same industry, if it is lower than the predetermined value, the enterprise may have some problems, such as the sales revenue is not counted, the cost is overcharged, and the pre-tax deduction scope is expanded, which should be further analyzed. ?

3. The rate of change of taxable income?

Change rate of taxable income = (cumulative taxable income in the evaluation period-cumulative taxable income in the base period)? Cumulative taxable income in the base period? 100%。 ?

Pay attention to the enterprises before and after the tax preferential period. If the indicators change greatly, there may be problems of underestimating income, overestimating costs and artificially adjusting profits. There may also be problems such as unreasonable cost ratio. ?

4. Income tax contribution rate?

Income tax contribution rate = income tax payable? Main business income? 100%。 ?

If the contribution rate of local income tax in the same industry is lower than the standard value, it is regarded as abnormal, and there may be problems such as ignoring or underestimating sales (business) income, over-listing costs and expenses, and expanding the scope of pre-tax deduction. , and should use the income tax change rate and other related indicators for further evaluation and analysis. ?

5. What is the change rate of income tax sharing rate?

Change rate of income tax contribution rate = (income tax contribution rate in evaluation period-income tax contribution rate in base period)? Contribution rate of basic income tax? 100%。 ?

Compared with the enterprise base period indicators and local indicators of the same industry in the same period, if it is lower than the standard value, there may be problems such as not counting or underestimating sales (business) income, multi-column costs and expenses, and expanding the scope of pre-tax deduction. ?

Use other related indicators for in-depth and detailed evaluation, and combine the evaluation results of the above indicators to further analyze the changes and anomalies of sales (business) income and costs of enterprises and their reasons. ?

6. Change rate of income tax burden?

Change rate of income tax burden = (income tax burden rate in evaluation period-income tax burden rate in base period)? Basic income tax burden rate? 100%。 ?

Compared with the enterprise's base period and local indicators of the same industry in the same period, there may be some problems such as not counting or underestimating sales (operating) income, overstating costs and expenses, and expanding the scope of pre-tax deduction. ?

Use other related indicators for in-depth and detailed evaluation, and combine the evaluation results of the above indicators to further analyze the changes and anomalies of sales (business) income and costs of enterprises and their reasons. ?

(2) Classification and comprehensive application of evaluation and analysis indicators?

1. Classification of enterprise income tax assessment indicators?

In the enterprise income tax assessment, in order to facilitate the operation, the indicators involved in the income tax assessment can be classified and comprehensively used in the general indicators. ?

A class of indicators: main business income change rate, income tax rate, income tax contribution rate, main business profit tax rate. ?

Secondary indicators: main business cost change rate, main business expense change rate, business (management, finance) expense change rate, main business profit change rate, cost expense rate, cost expense profit rate, income tax burden change rate, income tax contribution change rate, taxable income change rate and income, cost, expense and profit ratio indicators in general indicators. ?

Three types of indicators: inventory turnover rate, comprehensive depreciation rate of fixed assets, increase and decrease of non-operating income and expenditure, pre-tax compensation loss deduction limit and pre-tax expense evaluation index. ?

2. Comprehensive application of enterprise income tax evaluation indicators?

If various indicators are abnormal, relevant indicators that may affect income, costs, expenses, profits and various assets should be reviewed and analyzed.

(1) If the primary indicators are abnormal, it is necessary to use the relevant indicators in the secondary indicators for review and analysis, and further analyze the abnormal situation and its causes in combination with raw materials, fuel and power. ?

(2) If the secondary indicators are abnormal, the relevant items and indicators affected by the tertiary indicators should be used for in-depth audit and analysis, and the abnormal situation and its reasons should be further analyzed in combination with raw materials, fuel and power. ?

(3) While applying the above three indicators, we should also audit and analyze other indicators that affect enterprise income tax. ?

Three. Foreign-invested enterprises and foreign enterprises income tax evaluation and analysis indicators and how to use them?

(1) Comprehensive comparison, review and analysis?

When assessing the income tax of foreign-invested enterprises and foreign enterprises, in addition to the contents of Article 16 of the Measures for the Administration of Tax Assessment, it shall also include the following contents:

1. Whether the tax issues involved in the accountant's audit report have been correctly reflected or explained in the tax return; ?

2. Whether the withholding income tax is complete and timely, whether there is a contract for the transfer of royalties involved, and whether the collection ratio is reasonable; ?

3 taxpayers have related transactions, whether to declare related transactions, and whether there are obvious abnormalities in business dealings with related enterprises; ?

4. Other contents that the competent tax authorities think should be audited and analyzed. ?

We should pay special attention to the following types of enterprises when conducting tax assessment review and analysis: long-term loss-making enterprises; Enterprises whose profits drop sharply or turn from profit to loss after entering the profit-making year from the tax exemption period or tax reduction period; Enterprises that are profitable but the profit rate level is obviously lower than the average level of the same industry or continuously lower than the profit level of the same industry. ?

(2) Analysis indicators?

1. Income tax burden rate (the same as the income tax index, formula and usage method of domestic-funded enterprises, the same below). )?

(1) main business income tax rate = (tax payable in this period? Income from taxable main business in this period)? 100%。 ?

(2) Tax rate of main business profits (the same below)?

2. Change rate of taxable income (the same below)?

3. The amount of capital in place?

Interest expenses that may not be charged before tax = capital that is not in place according to regulations? loan rate

According to the provisions of the tax law, if the registered capital is not actually in place, the corresponding interest expenses shall not be charged before tax. ?

4. What is the taxable amount of overseas income tax?

If there are problems such as untrue or incorrect overseas income tax payable, it should be further examined and analyzed. ?

5 income division of productive enterprises engaged in productive and unproductive business

Unproductive operating income? All income? 50%; ?

Productive operating income? All income? 50%。 ?

If the productive operating income does not exceed 50% of the total operating income or unproductive operating income? 50%, according to the tax law, you can't enjoy the tax reduction or exemption treatment related to productive enterprises in that year. ?

6. Loan interest?

During the analysis, we should consider: (1) whether there is the problem of loan interest expenditure between affiliated enterprises; (2) Whether the loan amount is too large. If the loan amount between affiliated enterprises is too large, consider the ratio of loan to equity, and analyze whether there is capital weakening. ?

7. Gross profit margin of export sales?

Gross profit margin of export sales = (export revenue-export cost)? Export income? 100%。

According to the principle of fair trade, if the index is significantly lower than the comparable object, there may be suspicion of low transaction price and interest transfer between affiliated enterprises, and further anti-tax avoidance investigation needs to be prompted. ?

8. Profit rate of asset (property) transfer?

Profit rate of asset (property) transfer = [price actually charged for asset (property) transfer-original book value of asset (property)-transfer fee]? Original book value of assets (property). ?

If the index is less than zero, there may be a problem that enterprises transfer assets (property) to affiliated enterprises with lower tax rates for tax avoidance. ?

9. Associated export sales ratio?

Associated export sales ratio = associated export revenue? Main business income? 100%。

If the index is large and there may be related transactions, it should be focused on.

10. Associated purchase ratio?

Joint purchase ratio = joint purchase amount? Total purchase amount? 100%。 ?

This ratio focuses on the analysis of purchase and sale prices. If related purchases account for a large proportion of the total purchase amount, relevant taxpayers should pay special attention. ?

1 1. What is the related transaction amount of intangible assets?

Special attention should be paid to royalties, and if the amount exceeds the early warning value, the relevant taxpayers should pay special attention. ?

12. What is the related transaction amount of financing funds?

Pay special attention to the debt-equity ratio of financing enterprises. If the amount of financing funds is large, or there may be a problem of capital weakening, the relevant taxpayers should pay special attention.

13. What is the transaction amount of related services?

If the amount of service charge is too high, or the service charge standard is higher than the market level, the relevant taxpayers should pay special attention. ?

14. Associated sales ratio?

Associated sales rate = associated sales? Total sales? 100%。 ?

If the proportion is large, it should be further analyzed as the focus of anti-tax avoidance. ?

15. Related procurement change rate?

Joint purchase change rate = (current joint purchase amount-previous joint purchase amount)? Associated purchase amount in the previous period? 100%。 ?

This indicator analyzes the changes in procurement between affiliated enterprises to understand whether enterprises transfer profits through transfer pricing. If the comparative value is large, there may be related transactions, so we should focus on it. ?

16. Change rate of affiliated sales?

Change rate of related sales = (related sales in current period-related sales in previous period)? Pre-related sales? 100%。 ?

If the comparative value is large, there may be related transactions, so we should focus on it. ?

(3) Matching analysis of related party transactions?

1. Analysis of the ratio between the change rate of associated sales and the change rate of sales revenue?

Focus on the analysis of enterprises whose associated sales amount accounts for a large proportion of the total sales amount, such as the change rate of associated sales.

2. Analysis of the ratio between the change rate of affiliated sales and the change rate of sales profit?

Focus on the analysis of enterprises whose associated sales amount accounts for a large proportion of the total sales amount, such as the change rate of associated sales; The change rate of sales profit means that the change of the amount of goods sold by the related parties of the enterprise does not bring about the corresponding change of sales profit. If the same quantity of goods are sold, the profit of affiliated sales is less than that of non-affiliated sales, which may lead to the problem that the pricing of affiliated transactions is lower than that of non-affiliated transactions, and there is suspicion of tax avoidance through transfer pricing. ?

3. Proportion analysis of associated purchase change rate and sales cost change rate?

Focus on the analysis of enterprises whose raw material related procurement accounts for a large proportion of the total raw material procurement, such as the change rate of related procurement; The change rate of sales cost refers to the excessive change of associated sales cost caused by the change of the amount of raw materials purchased by enterprises. If you purchase the same amount of raw materials, the associated purchase cost is greater than the non-associated purchase cost, which may lead to the problem that the related transaction pricing is higher than the non-associated transaction pricing, and there is a suspicion of tax avoidance through transfer pricing. ?

4. Proportion analysis of the change rate of associated procurement and the change rate of sales profit?

Focus on the analysis of enterprises whose raw material related procurement accounts for a large proportion of the total raw material procurement, such as the change rate of related procurement; The change rate of sales profit refers to the change of the quantity of raw materials purchased by enterprises in joint venture, which leads to the change of joint venture sales cost, thus affecting sales profit. If you purchase the same amount of raw materials, the associated purchase cost is greater than the non-associated purchase cost, which may lead to the problem that the associated transaction pricing is higher than the non-associated transaction pricing, and there is a suspicion of transfer pricing to avoid tax. ?

5. Analysis of the ratio between the change rate of intangible assets related purchase and the change rate of sales profit?

Focus on the analysis of the payment of royalties by enterprises with related transactions of intangible assets, such as the change rate of related purchases of intangible assets; The change rate of sales profit shows that the intangible assets purchased by enterprises have not brought corresponding income growth, and they may have paid too high the purchase price of intangible assets or transferred profits through the purchase of intangible assets, which is suspected of tax avoidance through transfer pricing. ?

Four. Stamp duty evaluation and analysis index and use method?

(a) the coefficient of change of stamp duty?

Coefficient of change of stamp duty burden = current stamp duty burden rate? Stamp duty burden rate in the same period last year. In which: stamp duty burden rate = (tax payable? Taxable income)? 100%。

This indicator is used to analyze the proportion of stamp duty to taxable income and its changes under comparable caliber. Compared with the same period of last year, under normal circumstances, the burden rate of stamp duty in this period should be close to 1. When the ratio is less than 1, there may be a problem of insufficient declaration of stamp duty, which will be dealt with in the next work link (the same below). ?

(2) The synchronous increase coefficient of stamp duty?

Synchronous increase coefficient of stamp duty = tax payable growth rate? Growth rate of main business income, including:

Tax payable growth rate = [(Cumulative tax payable in this period-Cumulative tax payable in the same period last year)? Cumulative tax payable in the same period of last year]? 100%。 ?

Growth rate of main business income = [(cumulative main business income in this period-cumulative main business income in the same period last year)? Cumulative main business income in the same period last year]? 100% 。

This indicator is used to analyze the growth rate of stamp duty payable and the growth rate of main business income, and to evaluate the authenticity of taxpayers' tax declaration (decal). It is suitable for the comparative analysis of the growth rate of tax payable and the growth rate of main business income in industries such as industry and commerce, construction and installation. Under normal circumstances, the two should basically grow synchronously and the ratio should be close to 1. When the ratio is less than 1, there may be a problem of insufficient stamp duty declaration. If it is found to be higher or lower than the early warning value in the analysis, it should be analyzed in depth with the help of other indicators and handled in accordance with the provisions of the Measures for the Administration of Tax Assessment in State Taxation Administration of The People's Republic of China. ?

(3) Comprehensive review and analysis?

1. Check whether there is any significant difference between the tax payable in the current period and the tax payable in the previous period and the tax payable in the same period of last year in the tax return, and whether it can be reasonably explained. ?

2. Whether there is continuous zero declaration and whether it can be reasonably explained. ?

3. Whether the applicable tax items and tax rates are correct; Whether there is abuse of tax items to apply low tax rates; Whether there is confusion between the vouchers collected at the proportional tax rate and the fixed tax rate; Whether there is any misuse of tax items and tax rates in economic contracts involving many different economic businesses, and whether the tax basis of taxable contracts is correct. ?

4. Whether the taxable voucher corresponding to the industry to which the reporting unit belongs declares tax payment (such as whether the purchase and sale contract of industrial and commercial enterprises is declared). ?

5. Investigate the situation that affects the payment of stamp duty with reference to the signing of contracts in the same industry, and evaluate the taxpayer's stamp duty payment status. ?

6. For taxable vouchers whose amount cannot be determined at the time of signing, whether to subsidize the stamp according to the regulations when the amount is finally settled. ?

7. Review whether the items declared in the business tax return have taxable income such as leasing, construction and installation, cargo transportation, sales of real estate, transfer of intangible assets, and whether stamp duty has been declared and paid. ?

8. A taxpayer who pays stamp duty in one lump sum? Income statement? Are you online? Main business income? With the declared? Purchase and sale contract? Tax or? Processing contract? Whether the tax amount is reasonable, whether there is any abnormal phenomenon, and whether it can be reasonably explained. ?

9. according to? Income statement? Medium? Financial expenses? And then what? Balance sheet? Are you online? Short-term borrowing? And then what? Long-term loan Change of the project, confirm the declaration? Loan contract? Whether the tax amount is reasonable. ?

10.？ Balance sheet? Medium? Paid-in capital? Project and? Capital reserve? Whether the number of projects in this period has increased compared with the previous period, and whether the increased amount has been declared and paid with stamp duty. ?

1 1.？ Management fee? Whether the insurance expenditure reflected by other subjects is different from the declaration. ?

12. Check the balance sheet? Fixed assets? In the subject? Real estate? Which taxpayer's account book should be used to check the increase or decrease of the project? Property right transfer document? Whether stamp duty has been paid. ?

13. Check the balance sheet? Construction in progress? Does the subject include construction, equipment installation and other items? Commissioned processing materials? Whether the subject has entrusted processing business and whether the stamp duty has been declared and paid. ?

14. Check whether other business income and non-business income items have taxable income.

15. Check whether there is supplementary income. ?

16. Other contents that need to be audited and analyzed. ?

Five, resource tax evaluation and analysis indicators and methods of use?

(1) Coefficient of change of resource tax burden?

Analyze the proportion of resource tax declared and paid by taxpayers in the sales revenue of taxable products and its changes, and evaluate the authenticity of taxpayers' declaration. ?

Resource tax burden change coefficient = current resource tax burden rate? The tax rate of resource tax in the same period of last year, including:

Resource tax burden rate = [tax payable? Main business income (product sales income)]? 100%。 ?

This indicator is a comparative analysis of the resource tax burden rate in the current period and the resource tax burden rate in the same period last year. Generally, when the product price is relatively stable, the ratio of the two should be close to 1.

When the ratio is less than 1, there may be a problem of insufficient resource tax declaration, which will be dealt with in the next work link. When the ratio is greater than 1, there is no problem. ?

(2) resource tax synchronous growth coefficient?

Analyze the growth rate of resource tax payable and the growth rate of main business income (product sales income), and evaluate the authenticity of taxpayers' declaration. ?

Resource tax synchronous growth coefficient = tax payable growth rate? Growth rate of main business income (product sales income). ?

Tax payable growth rate = [(Cumulative tax payable in this period-Cumulative tax payable in the same period last year)? Cumulative tax payable in the same period of last year]? 100%。 ?

Growth rate of main business income (product sales income) = {[Cumulative main business income (product sales income) in this period-Cumulative main business income (product sales income) in the same period last year]? Cumulative main business income (product sales income) in the same period of last year? 100%。 ?

This indicator is a comparative analysis of the growth rate of tax payable and the growth rate of main business income (product sales income). In general, they should basically increase synchronously (under the condition that the unit price of product sales fluctuates little), and the ratio should be close to 1. When the ratio is less than 1, there may be insufficient resource tax declaration. If it is found in the analysis that it is higher or lower than the early warning rate index, it should be analyzed in depth with the help of other indicators and handled in accordance with the provisions of the State Taxation Administration of The People's Republic of China tax assessment management measures. ?

(3) Comprehensive review and analysis?

1. Check whether the items and figures in the resource tax return are complete, and whether the applicable tax items, unit tax amount, tax payable and various figures are calculated accurately. ?

2. Review whether there is any acquisition of untaxed mineral products in the items declared in the Resource Tax Declaration Form and the Tax Withholding Report Form. ?

3. Whether there is continuous zero declaration and whether it can be reasonably explained. ?

4. Whether the raw ore of mineral products is used as the taxable quantity and whether the conversion ratio is reasonable.

5. Whether the products produced and used by taxpayers are taxed. ?

6. Whether taxpayers mine or produce products with different tax items are accounted for separately, and if they are not accounted for separately, whether there is a problem of choosing a low tax rate. ?

7. Whether there is a big difference between the taxpayer's tax items and tax amount in the current period and the tax amount payable in the previous period and the tax amount payable in the same period of last year, and whether it can be reasonably explained. ?

8. Whether the tax amount of tax reduction or exemption items is accounted for separately, and if the tax amount is not accounted for separately or cannot be accurately provided, whether the resource tax is declared and paid according to the regulations. ?

9. Compare with the previous declaration form, review the changes of increase or decrease, and compare with the changes of mineral resources compensation fees in the same period. ?

10. Review the resource tax management certificate obtained by the withholding agent. ?

1 1. Review taxable mineral products in the income statement? Sales (business) income? If the proportion of taxable mineral products in the inventory list of enterprise products production and sales changes, it shall be compared with the declaration form for reporting resource tax at the same time to review the changes. ?

12. Review the tax amount declared by taxpayers and their income statement? Main business income? Or? Other business income? Whether the proportion is reasonable, so as to find out whether the taxpayer underreported the tax. ?

13. Is the sales revenue directly included? Non-operating income? 、? Surplus reserve? Waiting for the account.

14. Is the realized sales revenue linked? Accounts payable? Account, do not carry forward sales revenue.

15. Check whether the beginning inventory of taxable products plus current output minus current sales minus current consumption is consistent with the ending inventory. ?

16. Other contents that need to be audited and analyzed.

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