Tax audit reports are not made every year, and government departments or enterprises may not do them when they are not needed. Tax audit, that is, income tax settlement. It refers to the business of checking the accounting treatment and tax payment of enterprises through tax agents, and correcting and adjusting the tax declaration amount. After the tax audit is completed, the tax agency will issue a review opinion on the tax audit results.

The time required for issuing the audit report is as follows:

1, at the end of the year (generally, state-owned enterprises with competent departments should issue audit reports to the competent departments);

2. Enterprise restructuring (to be issued on the date stipulated in the document or law);

3. Tax bureau (this is because the tax authorities suspect that your accounts are untrue and ask you to issue them when the tax burden is too low);

4, leadership promotion, resignation, transfer (general department-level cadres or major leaders of the unit should issue an audit report within 3 years).

The main process of tax audit:

1, mainly by checking the enterprise's assets, liabilities, income, cost, profit and loss categories, whether the book amount is consistent with the declared amount;

2. Whether the original vouchers for the expenses of the reporting enterprise comply with laws and regulations;

3. Calculate the amount that cannot be deducted. Obtain the payable enterprise income tax.

To sum up, it is necessary for tax agents to issue tax audit reports for abnormal scrapping, property loss, cancellation and liquidation of enterprises. Tax audit is mainly to audit the annual enterprise income tax settlement expenses and issue audit reports according to tax laws and regulations. Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units. The scope of taxpayers is greater than enterprise income tax.

Legal basis:

Article 62 of the Company Law of People's Republic of China (PRC)

Provisions: "A one-person limited liability company shall make financial and accounting reports at the end of each fiscal year and be audited by an accounting firm.