First of all, the tax bureau will ask you to submit an audit report, and you need to find an accounting firm to make it, mainly a liquidation report and an income tax settlement report. This report is divided into qualified and unqualified opinions. If it is a small business cancellation, the audit report is unqualified, and there is no large debt, transaction or inventory. Generally, the tax bureau will let you through without auditing the accounts.

2. Check the VAT account

It mainly depends on whether your company's previous VAT declaration is correct, whether there is any outstanding VAT in the previous period, whether there is any unreported VAT in this period, whether the VAT invoice is complete and whether it is lost.

Step 3 check inventory

Check whether the company has an inventory account. These inventories are either sold before cancellation, or VAT invoices are issued. If there is inventory at the time of audit, the tax bureau will ask for the input tax to be transferred out, and the input tax deducted from the previous inventory will be transferred out of the accounts and reflected in the current VAT return.

Check current account

The tax bureau will check current accounts, especially current accounts and debts with relatively large amounts, and whether there is evidence of current accounts, such as loan contracts and bank receipts for making money. The main purpose of the tax bureau is to check whether you have concealed your income or have no receipt for it.

Check income tax

The tax bureau mainly checks whether there is any income tax arrears in the previous period and whether the income tax in the current period has been paid; Whether there are white bars in the cost, that is, the expenses without invoices are accounted for, and the expenses without invoices should be added in the final settlement of income tax; Are there any large non-operating expenses? Are these non-operating expenses filed with the tax bureau? Are there any materials for the tax bureau to record and agree to pre-tax deduction? If not, non-operating expenses should be increased in the income tax settlement.

6. Audit by Local Taxation Bureau

The audit of the local taxation bureau is mainly to check the accounts related to local taxation, such as whether stamp duty has been paid, whether personal income tax has been paid, whether trade union funds have been paid, and whether the remaining insurance funds have been paid. Clean it up before cancellation, return it if necessary, and pass the audit if there is no problem.

Extended data:

How to audit the company's cancellation of tax;

1、? At present, the tax bureau generally requires a cancellation liquidation report and a final settlement report. These reports are all issued by the company with or without reservations. Under normal circumstances, if you don't owe taxes or have a large number of unknown accounts, the IRS will let you cancel them.

2. Local taxes are relatively troublesome. Check whether you have paid the stamp duty on the registered capital, the stamp duty on the account books and so on. After all these taxes are paid, if there are no other big transactions that can't be solved, you will basically be allowed to pass. If so, you should gradually supplement the analysis materials. If it is reasonable, it is generally no problem. If it can't be analyzed, it will be taxed according to the revenue, and it will be passed after completion.

3. Before the official of the State Administration of Taxation approves, you will be required to upload your electronic account and statements to the tax declaration website. I'll probably browse the monthly report to see if there are any unusual figures.

Reference link: tax audit-Baidu encyclopedia