I. Value-added tax
(1) Input tax amount
1. Whether the special VAT invoice used to offset the input tax is true and legal: whether there is an invoice whose billing unit is inconsistent with the payee or whose ticket face is inconsistent with the goods actually received.
2. Whether the transportation invoices used to offset the input tax are true and legal: whether they are used for non-VAT taxable items, VAT-exempt items, collective welfare and personal consumption, goods (services) with abnormal losses, goods (services) purchased by products in process and finished products with abnormal losses are used to offset the input; Whether there is any freight declaration unrelated to the purchase and sale of goods to deduct the input tax; Whether there is an international freight forwarder invoice and international goods transport invoice to deduct the input; Whether there is a transport invoice that is inconsistent with the billing party and the carrier to deduct the input; Whether there is an incomplete transport invoice to deduct the input tax, etc.
3. Whether there is a situation that the unified invoice for agricultural product purchase is not issued as required to declare the deduction of input tax. Specifically, it includes: expanding the scope of agricultural products, and issuing non-duty-free agricultural products (such as square timber, sleepers, road timber, sawn timber, etc.) into duty-free agricultural products (such as logs); Falsely issuing unified invoices for the purchase of agricultural products (falsely issuing quantity and unit price, and deducting taxes).
4. Whether the invoices of waste materials used to offset the input tax amount are true and legal.
5. Whether the special letter of payment for customs import value-added tax used to offset the input tax is true and legal; Whether the variety and quantity of imported goods match the actual production.
6. Whether the input tax is transferred out according to the regulations in case of return or sales discount.
7. Whether the purchased goods (services) used for non-VAT taxable items, VAT-exempt items, collective welfare and personal consumption, abnormal losses, and abnormal losses of products in process and finished products are transferred out as required.
8. Whether there are cases where rebates are linked to current accounts such as other payables and other receivables, or operating expenses are offset, but the input tax is not transferred out.
(2) Output tax
1. Whether the sales revenue is fully recorded in time: whether there is any unrecorded revenue from barter or debt-for-debt payment; Whether there is a situation that the sales products are not invoiced and the income obtained is not recorded according to the regulations; Whether there is a long-term loss of sales revenue; Whether to collect water, electricity, steam and other expenses from other units or individuals, excluding or underestimating income or reducing expenses; Whether to pay the expenses (such as the buyer's rebate, sales promotion award, operating expenses, commission for consignment of goods, etc.) before recording the balance as income.
2. Whether there is a situation that the sales behavior is regarded as the same, and the output tax is not accrued according to the regulations: the goods produced or commissioned for processing are used for non-VAT taxable items, collective welfare or personal consumption, such as canteens, hotels, hospitals, nurseries, schools, clubs, family communities and other departments, and taxable income is not counted or counted; Use the self-produced, commissioned processing or purchased goods for investment, distribution, free donation, gift and change the use of outsourced materials for external sales, etc., excluding or underestimating taxable income.
3. Whether there is any situation that the red-ink invoice that does not meet the requirements is used to offset taxable income: whether the sales return or sales discount occurs, and whether the red-ink invoice and accounting treatment are in compliance with the provisions of the tax law.
4. Whether all kinds of extra-price fees (such as handling fees, subsidies, collection fees, return profits, incentive fees, liquidated damages, transportation and handling fees, etc.) charged to the buyer are taxed according to regulations.
5. Taxpayers with more than two institutions and unified accounting will transfer the goods from one institution to other institutions (not in the same county and city) for sale, whether to make sales treatment.
6. Whether the overdue packaging deposit is withdrawn as required.
7. Whether there is any business that should pay value-added tax is paid according to business tax.
8. Whether the mixed sales of value-added tax is taxed according to law: whether the behavior that should be regarded as sales tax according to the provisions of the value-added tax law is taxed according to regulations; Units and individuals engaged in cargo transportation business, whether to pay value-added tax in accordance with the provisions, have mixed sales behavior of selling goods and being responsible for transporting the goods sold.
9. Whether taxpayers who run non-VAT taxable items separately account for the sales of goods or taxable services and non-VAT taxable items as required; Whether to pay value-added tax according to the sales of goods or taxable services approved by the competent tax authorities if they are not accounted for separately or cannot be accurately accounted for.
10. Whether VAT has been paid for purchasing goods or acting as an agent for importing goods that should be subject to VAT tax law.
1 1. Whether the duty-free goods are accounted for according to law: Whether the goods or taxable services exempted by VAT taxpayers comply with the relevant provisions of the tax law; Whether to expand the scope of tax exemption without authorization; Whether the calculation of the tax exemption and non-deductible input tax of the general VAT taxpayer concurrently engaged in tax exemption items is accurate.
Ii. enterprise income tax
Whether all taxable income is paid in accordance with the provisions of the tax law, and whether all costs and expenses are paid before tax in accordance with the provisions of the pre-tax deduction method for income tax. Specific projects should at least cover the following issues:
(1) Income
1. Whether the appreciation of enterprise assets is incorporated into taxable income.
2 whether the income obtained by the enterprise from the overseas invested enterprise is incorporated into the current taxable income tax.
3. Whether the non-tradable shares (restricted shares) of listed companies are included in the taxable income after the lifting of the ban.
4. Whether the income obtained by the enterprise has not been taxed according to the accrual basis principle.
5. Whether there are delays in realizing taxable income or adjusting corporate profits by using current accounts and intermediate subjects such as "accrued expenses"; Whether the income collected from authorized production and trademark use rights is included in taxable income.
6. Whether the gains from non-monetary assets are included in taxable income.
7. Whether there is deemed sales behavior without tax adjustment.
8. Whether there are all kinds of reduction and exemption of turnover tax and subsidies, receiving government incentives, and not included in taxable income according to regulations.
9. Whether there are monetary and non-monetary assets that are donated, which are not included in the taxable income.
10. Is there any investment income returned by the enterprise, and the enterprise income tax has not been paid according to the regional tax rate difference?
(2) Cost and expense.
1. Whether there are inflated costs such as using false invoices or false labor costs.
2. Whether there are invoices and vouchers that are not in compliance with the provisions of the tax law, and the costs are charged.
3. Whether there is any "rebate" behavior that will not be charged, such as accepting invoice reimbursement from distribution units outside the enterprise for monetary rebate and charging it in the cost.
4 whether there are expenses that should be borne by other taxpayers that are not charged.
5. Whether there is a one-time inclusion of capital expenditure in cost expenses: the items that meet the standard of fixed assets in cost expenses have not been adjusted for tax payment; The management system software that meets the standards of intangible assets is charged to the operating expenses at one time without tax adjustment.
6. Whether the wage and salary expenses incurred by the enterprise conform to the wage and salary range stipulated in the tax law, whether they conform to the principle of rationality, and whether they are actually paid in the year of declaration and deduction.
7. Whether the accrued employee welfare funds, trade union funds and employee education funds exceed the tax standard and have not been adjusted.
8. Whether there are social insurance premiums and housing accumulation funds paid for employees beyond the standard and scope, and no tax adjustment has been made. Whether there are social insurance expenses that should be borne by infrastructure projects and special projects that have not been capitalized; Whether there are problems such as only mentioning but not paying, overpayment and underpayment of fictitious costs and expenses.
9. Whether there is any unauthorized change in the cost valuation method and adjustment of profits.
10. Whether there is depreciation not accrued according to the fixed number of years stipulated in the tax law; Change the net salvage value and depreciation period of fixed assets at will; Not according to the depreciation method stipulated in the tax law.
1 1. Is there any problem that the entertainment expenses, advertising expenses and business promotion expenses that exceed the standard have not been adjusted?
12. Are there any problems such as expanding the scope of R&D expenses without authorization, adding and deducting illegal expenses, etc.
13. Whether there is any deduction of various expenses such as asset impairment reserve and risk reserve that do not meet the requirements of the financial and tax departments of the State Council.
14. Whether the interest expense of borrowing from non-financial institutions exceeds the amount calculated according to the loan interest rate of financial institutions for the same period, and no tax adjustment has been made; Whether there are interest expenses that should be capitalized; Whether the related party's interest expenses meet the requirements.
15. Whether there are some or all assets that have been dealt with for loss, and no tax adjustment has been made; Whether there are natural disasters or accidents, the compensation part has not been adjusted.
16. Whether the deduction of fees and commission expenses is in compliance with the regulations: whether kickbacks, commissions, rebates, entrance fees, etc. are included in the fees and commission expenses; Whether the recipients are intermediaries and individuals with legal business qualifications; Whether the pre-tax deduction ratio exceeds the tax law.
17. Whether there are charitable relief donations that do not meet the requirements or exceed the standards, and no tax adjustment has been made.
18. Whether the management service fee paid by the subsidiary to the parent company meets the requirements: whether the service content, charging standard and amount are specified in the form of contract (or agreement); Whether the parent company provides corresponding services; Whether the subsidiary actually pays the expenses.
19. Whether the fixed assets are leased in the form of financing lease is regarded as operating lease, and the expenses are amortized without tax adjustment.
20 whether to extract special funds for environmental protection and ecological restoration in accordance with state regulations; Whether to make tax adjustment after the special funds are changed.
(III) Related party transactions
Whether there are business dealings with its affiliated enterprises, and the taxable income and payable enterprise income tax are reduced without charging or paying the price and expenses according to the business dealings between independent enterprises.
(4) Withholding withholding income tax
Whether the withholding income tax is withheld and remitted by domestic enterprises when distributing dividends to overseas investors.
III. Individual income tax
Focus on checking whether the taxable income paid to individuals in various forms is subject to personal income tax withholding according to law:
(1) Annuities and performance bonuses paid to employees.
(2) Various commercial insurances purchased for employees.
(three) pension, unemployment and medical insurance paid for employees beyond the standard.
(four) housing provident fund paid for employees in excess of the standard.
(five) all kinds of personal income paid to employees in the form of reimbursement invoices.
(six) car reform, communication subsidies.
(seven) heating fees and property fees paid for the property owned by employees.
(8) Income from stock options. If the employee stock option plan is implemented, whether the individual income tax is paid according to the salary income for the difference income obtained by employees when exercising their rights.
(nine) whether the personal income paid in non-monetary form is subject to personal income tax withholding.
(10) Whether the enterprise will withhold individual income tax when buying cars for individual shareholders.
(eleven) whether the personal income tax is withheld and remitted according to the provisions for gifts and gifts given to other units and individuals.
(twelve) whether to fulfill the obligation of full and full withholding in accordance with the provisions.
Fourth, the property tax
(a) whether the land value is included in the property value and the property tax is paid.
(two) whether there are ancillary facilities that are inseparable from the house and are not included in the original value of the property to pay property tax.
(three) whether to pay property tax on the property that has not been completed and accepted but has actually been used.
(four) whether to pay property tax in accordance with the provisions of the property without rent.
(five) whether the interest that should be capitalized is included in the original value of the property to pay property tax.
V. Land use tax
Whether to pay the land use tax according to the actual land area when there is a difference between the actual land area and the land use certificate.
VI. Stamp Duty
(a) whether to confuse the nature of the contract, from the low applicable tax rate or arbitrarily reduce the tax basis, not according to the full amount of tax, taxable vouchers are classified as non-tax vouchers, and stamp duty is omitted.
(two) whether the taxable certificate is not stamped when it is set up or received, but is not stamped until the effective date of the certificate, which leads to the delay in paying stamp duty.
(three) whether to pay the stamp duty after increasing the paid-in capital and capital reserve.