Tax audit refers to the annual enterprise income tax settlement audit based on tax laws and regulations, which requires tax agencies to complete the audit and issue a report. Tax inspection is not only to check whether the tax agency's tax avoidance is reasonable and whether there is tax evasion, but also to report the results to the tax bureau.

Information required for tax inspection:

1. Business license and articles of association

2. Tax registration certificate (national tax and local tax)

3. Implementation of accounting system and related policies

4. Approval documents of preferential policies for tax, tax rate and business tax.

5. General ledger, subsidiary ledger, accounting vouchers and related original records.

6 accounting statements (including balance sheet, income statement and profit distribution statement, cash flow statement, statement of changes in owners' equity, preparation instructions, etc.). )

7 tax returns and related tax information (such as tax bills and VAT invoices). )

8. Relevant documents approved by the competent tax authorities for pre-tax deduction items.

9 important business contracts and agreements (such as investment contracts, contracting contracts, loan contracts, property transfer agreements, etc.). )

10. List of long-term investments and associated enterprises (including name, address, investment amount and proportion, accounting method, etc. (of the invested unit)

1 1. To make up the losses, the enterprise shall also provide the loss report of the previous year and the verification report of the intermediary agency.

12. Cancellation of tax registration also requires the provision of accounting statements, tax returns and tax payment, accounting books, vouchers and invoices for the previous three years. Balance)

13. Implementation of resolutions of shareholders' meeting and major business decisions

65438+

15. Year-end bank statement

16. Other relevant materials (such as evidence of various losses, etc. )