The tax authorities will calculate the enterprise income tax around the beginning of April each year. The main contents of the calculation are: first, check the income problem, whether there is tax evasion, whether there is off-balance sheet sales, and whether there is sales that are not accounted for; The second is to check whether the composition of expenses is reasonable, whether it is inflated or inflated, and the third is to check whether the deduction items, one of which is the wages of workers, are not included in personal income tax; Second, whether the management fee exceeds the standard, if it exceeds the standard, it should be eliminated, and the excluded part should pay income tax; Third, financial expenses, check the source of loans from financial expenses, whether there is private lending, if the interest rate is higher than the loan interest rate of financial institutions in the same period, the higher part still needs to pay income tax, and also check other business income and other business expenses. In the process of auditing, we must look at the original vouchers, so the generation of daily accounting vouchers is not simply a matter of entering accounts. Hehe, is that clear?