The working papers of tax inspection shall truthfully reflect the formulation and implementation of the tax inspection plan, including all important matters related to the formation and publication of tax inspection opinions, and the professional judgment of tax inspectors.
The working papers of tax inspection shall be complete in content, standardized in format, consistent in logo, clear in record and clear in conclusion.
The complexity of tax inspection working papers is related to the following basic factors:
(1) The nature, purpose and requirements of tax audit projects;
(2) the business scale of the audited entity and the complexity of tax audit matters;
(3) whether the internal control system of the audited entity is sound and effective;
(4) Whether the accounting records of the audited entity are true, lawful and complete;
(5) Whether it is necessary to give special guidance, supervision and inspection to the work of business assistants;
(6) Types of tax inspection opinions.
The tax inspection working papers prepared by tax inspectors shall include the following basic contents:
(1) Name of the audited entity;
(two) the name of the tax inspection project;
(3) Time or cycle of tax inspection items;
(4) Records of the tax inspection process;
(five) tax inspection marks and instructions;
(6) The conclusion of tax inspection;
(seven) index number and page number;
(eight) the name and date of preparation;
(nine) the name of the examiner and the date of examination;
(10) Other matters that need to be explained.
Information provided or compiled by the audited entity or other third parties in the working papers of tax inspection, tax inspection
In addition to indicating the source of information, inspectors should also implement necessary tax inspection procedures and form corresponding tax inspection records.