Debit: profit distribution-undistributed profit 10000
Credit: profit and loss adjustment of previous years 10000
2. The development fee not included in the expenses is 20,000 yuan.
Debit: the profit and loss of the previous year was adjusted by 20000.
Loan: prepaid expenses-development expenses (this is the subject, right) 20000.
3. Make up depreciation
Debit: the profit and loss of the previous year was adjusted by 30,000 yuan.
Credit: accumulated depreciation
4. Pay a fine of 2000 yuan
Debit: non-operating expenses 2000
Loan: bank deposit 2000
Tax inspection is an important step and link of tax collection and management, and it is a form of inspection and supervision of taxpayers' tax payment by tax authorities on behalf of the state according to law. The basis of tax inspection is various tax laws, regulations and policies with various legal effects. Specifically, it includes daily inspection, special inspection and special inspection.
The basic tasks of tax inspection are to investigate and deal with tax violations according to national tax laws and regulations, safeguard tax revenue, maintain tax order, promote tax payment according to law, and ensure the implementation of tax law. Therefore, tax inspection must be based on facts, take the tax laws, regulations and rules promulgated by the state as the criterion, rely on the people, and strengthen cooperation with judicial organs and other relevant departments.
Tax inspection includes four parts: case selection, inspection, trial and execution.
Audit case selection:
Determining the object of tax inspection is an important part of tax inspection. Audit case selection is divided into: manual case selection, computer case selection, report and others.
The basic method of manual case selection is sampling. Implementation sampling is divided into random sampling and non-random sampling. Random sampling method is generally adopted in the implementation of spot check and case selection, which is a method to extract the audited objects according to the law of probability.
The indicators of computer case selection mainly include the following aspects: analysis of average growth value of production and operation indicators by industry, analysis of financial ratio by industry, analysis of common financial indicators of enterprises, analysis of case selection of turnover tax, analysis of pre-tax restricted items of enterprise income tax, analysis of import and export tax indicators, analysis of tax management indicators, etc.
Reporting is a way for tax authorities to find the most cases.
Other methods of case selection include: transfer, assignment, etc.
Trial:
The trial of tax inspection is an activity process in which a special organization or personnel approves the implementation of all kinds of tax illegal cases filed and investigated by tax inspection institutions, examines and identifies the evidence, analyzes and determines the nature of the cases, and produces a Trial Report, a Decision on Tax Treatment or a Tax Inspection Conclusion.
The tax inspection trial mainly includes:
1. Whether the illegal facts are clear, the evidence is conclusive, the data is accurate and the information is complete.
2. Whether the applicable tax laws, regulations and rules are legal.
3. Whether it complies with legal procedures.
4. Whether the proposed handling opinions are appropriate.
There are several ways to deal with the end of the trial:
1. Agree with the Tax Audit Report.
2. Make corrections to the Tax Inspection Report
3. Disagree with the Tax Inspection Report
4. Handling of cases that constitute crimes-transfer. Penalties for tax violations should be dealt with according to the detailed rules and regulations.
Enforcement:
With the continuous strengthening of the construction of tax legal system, the taxpayer's concept of tax legal system is also constantly improving. After the tax inspection documents are delivered, the inspected object can generally automatically fulfill the obligations stipulated in the legal documents made by the tax authorities-automatically handle the supplementary payment. If it fails to perform within the time limit, the tax authorities will take enforcement measures.