Under what circumstances does the tax authority have the right to verify its tax payable?
In any of the following circumstances, the tax authorities have the right to verify the tax payable:
(a) in accordance with the provisions of laws and administrative regulations can not set up account books;
(two) in accordance with the provisions of laws and administrative regulations, accounting books should be set up but not set up;
(3) destroying account books without authorization or refusing to provide tax payment information;
(four) although the account books are set up, the accounts are chaotic or the cost information, income vouchers and expense vouchers are incomplete, which makes it difficult to audit the accounts;
(5) Failing to file tax returns within the prescribed time limit due to tax obligations, and failing to file tax returns within the time limit ordered by the tax authorities;
(6) The tax basis declared by the taxpayer is obviously low without justifiable reasons.
The specific procedures and methods for the tax authorities to verify the tax payable shall be formulated by the competent tax authorities of the State Council.
Related knowledge points
1. What are the steps for foreign companies to pay taxes in China?
Business dealings between enterprises or institutions and places engaged in production and business operations established by foreign enterprises in China and their affiliated enterprises shall be charged or paid according to business dealings between independent enterprises; The tax authorities have the right to make reasonable adjustments if the amount of taxable income or income is reduced without collecting or paying the price or expenses according to the business dealings between independent enterprises.
Two, cashier personnel shall not be what job?
An auditing system should be established within an accounting institution.
Cashiers may not concurrently serve as auditors, keep accounting files and register income, expenditure, expenses, claims and debts.
Knowledge expansion: Article 12 of the Basic Accounting Work Standard stipulates that one person can hold one post, and one person can hold multiple posts or multiple posts. But the cashier shall not be responsible for auditing, keeping accounting files and registering income, expenses, creditor's rights and debts.