Generally speaking, the tax assessment is based on the current year, and the first two years are basically checked (it may be longer if there are special circumstances, such as the superior has clearly checked the current year, reported the case, and has important clues related to the previous year).

Generally, there are two situations for the tax bureau to audit accounts: one is the national tax audit and the other is the local tax audit. The contents of the two audits are different and each has its own emphasis.

First of all, if the IRS comes to audit, it mainly checks the payment of value-added tax:

The specific contents of the audit include:

(1) Sales revenue this year

(2) Total monthly output tax

(3) Total monthly input tax

(4) Monthly cumulative input tax transfer-out.

(5) Is there any tax allowance?

(6) VAT payable this year

(7) VAT paid this year

(8) Whether there is a breach of contract.

(9) Enter the deduction form and form every month.

(10) Monthly Invoice Usage Schedule

(1 1) Monthly VAT return.

(12) Calculate the tax rate this year (VAT payable this year ÷ sales revenue).

(13) Look at last year's tax rate.

(14) If this year's tax rate is lower than last year's tax rate, consider the reasons and prepare a written statement.

Two, if the local tax bureau to audit, mainly check the income tax and other small taxes:

The specific contents of the audit include:

(1) According to the pre-tax deduction method of enterprise income tax, compared with the financial situation of their own enterprises, there are several main problems:

A. Is there any taxable salary that has not been found? (If there is, the tax bureau will record it as profit and pay income tax. )

B, temporary workers' wages: calculated according to the same caliber as the number of people and wages;

C. What is the interest rate when borrowing from non-financial institutions? (The tax standard is 6.39%, which can be actually collected below this standard. )

D, supply and marketing personnel to implement the cost responsibility, according to the proportion of wages 50%, travel expenses 30%, business expenses 20% were decomposed and deducted before tax.

E, the unpaid trade union fees of enterprises shall not be deducted before tax (for enterprises that have not established trade union organizations, they can be charged according to the standard with special trade union certificates.

F. Business promotion: Advertising fees without special invoices for advertisements cannot be deducted before tax.