Audit taxpayers who have issued special VAT invoices for more than 30% (inclusive) of last month and more than 10 of last month.

Calculation formula: index value = tax burden change rate. Tax burden change rate = (current tax burden-previous tax burden)/previous tax burden * 100%. Tax burden = taxable amount/taxable sales income * 100%.

Inspection focus: check the taxpayer's sales business, and compare and analyze the original vouchers, accounting vouchers, sales volume, accounts receivable, monetary funds and inventory with other periods, further find out the reasons for the abnormal changes, and verify whether there are omissions, concealment and false reporting of income. Check whether the deduction of fixed assets of the enterprise is reasonable, and whether the purchased inventory is used for employee welfare, personal consumption, foreign investment, donation, etc.