How Does The Inland Revenue Department Make Up The Tax From The Audit Report?

The audit may include audit of financial revenue and expenditure, economic responsibility audit, benefit audit and special audit. After the completion of these different types of audit, audit institutions will issue "financial audit report", "enterprise income tax settlement and tax declaration verification report" ("tax audit report") and "departure audit report" to the audited units. These reports will objectively evaluate the implementation of internal control system, financial system implementation, financial revenue and expenditure, operating results, economic activities and tax returns, etc., which is equivalent to a "physical examination report" of the audited unit. These reports not only disclose a wealth of management and management information, but also directly and indirectly involve tax information, provide clues for tax inspection, specify the focus and direction of inspection. For general enterprises and institutions

1. when inspecting a certain enterprise, the inspectors reviewed the audit report of the unit. One of the second "audit decisions" issued by a auditing organ was clear about the handling of the payable unpaid tax. In 2013, the unit invested 1 billion yuan from a bank to buy financial products with different maturities. The interest income was 5 million yuan, and the business tax was not declared.

The inspector inquired about the financial personnel of the investigated units on this issue, and the financial personnel confirmed that the audit was true, but for various reasons, they did not rectify the requirements made by the auditing department.

At the same time, the audit department did not submit the information to the competent tax authorities of the investigated units.

The inspectors should handle the situation further after checking the situation.

2. when inspecting a certain enterprise, the inspector reviewed the unit's 2013 year enterprise income tax settlement and tax declaration verification report in 2013. In the annex of the annex "the basic situation of enterprises and the statement of audit of tax declaration for enterprise income tax settlement", it was mentioned that in 2013, the personal income tax collected by the unit in the out of office expenses was paid 300 thousand yuan for employees.

According to this clue, the inspectors inquired about the financial personnel of the investigated units. Originally, according to the requirements of the competent tax authorities, the units under investigation had paid back the bonus tax of 300 thousand yuan in 2012 at the end of 2012, taking into account their employees.

The secondary compensation will cause employees' dissatisfaction, so after asking for instructions, they will decide to bear the burden of the unit and pay them in the "extra business expenses".

According to the accounting treatment of the investigated units and the narration of the financial personnel, the inspectors believe that the calculation of the tax paid by the unit should be reduced to tax income, so the personal tax payable should be more than 300 thousand yuan. The inspector has recalculated the personal income tax paid by the unit in charge of the tax, and it should be dealt with according to the regulations.

During the inspection of an enterprise, the unit inspected the audit report of the 2013 year, and the inspector noted that the report "Eleventh notes in the financial statements" contained in the "Eleventh other items that should be disclosed in the relevant financial accounting system" mentioned: in 2013, the unit recognized that the government received a reward of 10 million yuan, which was mainly used to reward the management personnel. In the light of the actual situation of the award, the company considered that the salary and salary income of the unit was not included in the reward according to the "other payable, payable and rewarded" accounting. Inspectors

Along with this clue, the inspectors investigated the details of the bonus in detail, and finally concluded that the award was not in line with the tax exemption for personal income tax, and that the personal income tax should be withheld in combination with wages and salaries. The inspectors were processed according to the regulations.

There are three sources of audit reports: one is a variety of intermediaries entrusted by government agencies or enterprises, such as accounting firms, tax agents firms, law firms, etc.; one is the audit directly implemented by the national audit institutions, such as the audit department, the Ministry of finance, the audit office, the audit Bureau, the finance department, the financial bureaus and other departments.

Most of the former two have high information content.

Because audit reports can disclose tax information very directly or indirectly, an important lesson of tax inspection is "bringing in doctrine". That is to say, during the inspection, we should draw lessons from the results of the audit report, and review all the reports from the investigating units involved in the inspection year. When reviewing, we should implement two questions: first, whether the tax issues involved in the audit report are corrected; two, whether the information disclosed in the report provides clues to find other tax related issues, if any, we should check the details according to the clues provided by the audit report.

This kind of "bringing doctrine" is of high efficiency and standard, which is a very practical inspection skill for tax inspectors.

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