Enterprise Tax Self-Investigation Report 3
In real life, more and more people will go to use the report, which has certain skills in writing. Before writing, you can refer to the model, the following is I help you organize the enterprise tax self-examination report 3, welcome to read and collect.
Enterprise tax self-inspection report 3 1
xx City State Taxation Bureau Inspection Bureau:
According to the requirements of the notice of xx City State Tax Fun Tong (20xx) No. 445, our company carried out a self-inspection of the value-added tax payment for the three years from the year of 20xx to the year of 20xx, and now we will report on our self-inspection as follows:
A. Basic situation of the enterprise
XX County XX Coal Co., Ltd. was established in October 2003, business address: XX County, Maopingchang Township, Baiyun Village, Group 2; Legal representative: XXX; Registered capital: 3.9 million yuan; Type of company: limited liability company; Scope of business: investment in coal mines, agricultural and sideline products purchasing and selling, coal mining, sales; VAT general taxpayers, tax registration certificate no: 42052588XXXXXXXX.
The company's annual design production capacity of 200,000 tons, 300 employees, for five consecutive years by the XX County People's Government awarded the title of "advanced tax unit", XX County, the local economic development of the leading enterprises, XX County, the development of tax revenues for the county has made great contributions.
The company is mainly engaged in coal mining and sales business, and also engaged in coal purchase and sales business; VAT is collected by XX County State Taxation Bureau, and enterprise income tax is collected by XX County Local Taxation Bureau. The sales method is pit delivery, the settlement method is cash or bank transfer, the transportation fee and miscellaneous fees are borne by the purchaser, the VAT rate is 13% in 20xx-20xx and 17% in 20xx, and the input tax is mainly for pyrotechnic products, electric power, diesel fuel, spare parts and accessories, pit timber and track, etc. Fixed assets such as machinery and equipment have been included in the scope of deduction from 2009 onwards.
Since its establishment, the company has been strictly in accordance with the "Tax Administration Law", "Provisional Regulations on Value-added Tax" for tax-related business. 06 years through the Yichang City State Taxation Inspection Bureau inspection, 07, 08 years through the XX County State Taxation Inspection Bureau inspection, in addition to the lack of understanding of the policy, improper operation and other reasons for underpayment of part of the tax, there is no significant evasion of national tax behavior, to achieve such excellent results is mainly due to the XX County State Taxation Bureau of the tax system, the main reason is that the tax system of the XX County State Taxation Bureau of the XX County State Taxation Bureau. The main reason for this excellent result is the careful counseling and fine management of enterprises by the XX County State Taxation Bureau!
Second, the payment of taxes:
1, 20xx annual tax situation:
20xx the beginning of the company's inventory of 806.12 tons of raw coal, the production of 184679.88 tons of raw coal, purchased raw coal, 32904.42 tons of raw coal, **** sales of 218311.28 tons of raw coal, to achieve sales revenue of 49849498.43 yuan, sales tax 648049498.43 yuan! The sales tax amounted to RMB 6480434.72 Yuan, input tax amounted to RMB 1906922.60 Yuan, and VAT paid was RMB 4573512.12 Yuan. The VAT burden rate of self-produced raw coal is 9.57%, and the VAT burden rate of purchased raw coal is 7.20%.
In that year, according to the spirit of XX County State Taxation Bureau's "Notice on Focused Inspection on Tax Collection and Management of Coal Industry in the County", the company accepted the inspection with an open mind, corrected the improper financial treatment such as issuance of commodities and paid the tax in full in a timely manner, and on January 17th, 20xx, XX County State Taxation Audit Bureau conducted an inspection of our company's tax payment from January 1st, 20xx to December 31st, 20xx, and paid the tax in full. The tax situation of the company's tax inspection, and issued a tax administrative penalty decision letter "far State Tax Funny Penalty (20xx) No. 2" document, the company did not set up in accordance with the provisions of the books of accounts behavior imposed a fine of 20xx yuan, the fine on January 18, 20xx to submit.
2. 20xx annual tax situation:
20xx annual **** production of 209272 tons of raw coal, purchased 47008.34 tons of raw coal, the sale of 253968.12 tons of raw coal, to achieve the sales revenue of 79904230.43 yuan, the output tax of 10387549.96 yuan, the input tax 2768685.76 yuan, the payment of value-added tax 7618864.76 yuan. Payment of VAT 7618864.20 yuan, of which the VAT burden rate of self-produced raw coal is 10.08%, and the VAT burden rate of purchased raw coal is 6.84%.
In October 20xx, according to the requirements of XX County State Taxation Bureau on strengthening the tax management of coal industry, the company, under the counseling of the State Taxation Bureau, paid the VAT of RMB 212,687.66 yuan by way of self-inspection, plus a late fee of RMB 2,339.56 yuan, which was paid into the treasury on November 6, 20xx.
3. 20xx annual tax situation
20xx annual *** production of 175365 tons of raw coal, purchased 25866.91 tons of raw coal, the sale of 203410.54 tons of raw coal, to achieve the sales revenue of 52625469.36 yuan, the output tax of 8946329.85 yuan, the input tax of 3049808.96 yuan, which Production equipment offset input tax of RMB 489,155.15, VAT payment of RMB 589,620.89 should be paid, and the actual amount in the warehouse is RMB 6,876,334.67. Among them, the VAT burden rate of self-produced raw coal is 12.57%, and the VAT burden rate of purchased raw coal is 2.46%.
In March 20xx, in order to improve taxpayers' compliance with the tax law, *** with the creation of a good tax environment, XX County State Taxation Bureau and our company signed a "tax responsibility", the taxpayers and the two sides in strict accordance with the basic requirements of the responsibility of the book, the basic duties, the State Tax Administration commitment to the implementation of the matter.
According to the duty of the responsibility letter, our company carried out self-inspection on VAT payment in 20xx, in the process of self-inspection: it was found that 9,604.69 yuan of car overhaul fee was paid on July 16, 20xx for repairing the cost of small car No. E6A363, which does not belong to the company's fixed assets, and the cost should not be borne by the company, and the solid repair cost of 8,209.14 yuan should be offset, and input tax should be refunded. The maintenance cost of 8209.14 yuan should be offset, and the input tax amount of 1395.55 yuan should be transferred out.
The above is my company 20xx to 20xx annual self-examination, is now reported to your bureau, in the future work, we must be in accordance with the "Accounting Law", "Tax Administration Law" provisions of the work, the establishment of a sound accounting system, improve the financial system, and strive to be an advanced unit of tax!
Enterprise tax self-inspection report 3 2So-and-so State Taxation Bureau:
Our company is a wholly-owned subsidiary of So-and-so Food Co., Ltd. registered in Xinjiang, belonging to the food processing enterprises, the scope of business for the production and sale of instant noodles, hanging noodles, vermicelli, spices. Registered capital of 10 million yuan.
My company in 20xx formal production and operation, with supply, production, logistics, marketing, finance and other departments, follow the enterprise accounting methods, set up the general ledger, ledger, etc., and currently use the Kingdee software, my company's tax declaration in accordance with the requirements of the unified online declaration, the annual national tax, local tax declaration of the types of taxes are value-added tax, urban construction tax, property tax, education surcharge, personal income tax and other taxes, are self-declared, are self-declared, and the tax, and the tax, and the tax, and the tax, and the tax. The tax types declared in each year include value-added tax, urban construction tax, property tax, education surcharge and individual income tax, all of which are self-declared without hiring tax agents. Every year, our company employs the personnel of a taxation firm to verify and check our income tax remittance and annual audit work and issue a report, and the self-inspection of our company is reported as follows:
The VAT invoices that our company uses to offset input tax are real and legal, and there are no invoices with inconsistent invoicing units and payee units, or invoices with inconsistencies between the goods recorded on the face of the invoices and the goods that are actually put into storage. The invoices are not used for offsetting.
The freight invoices used for offsetting inputs are genuine and legal, and there are no freight declarations for offsetting input tax not related to the purchase and sale of goods; there is no offsetting of input tax by freight incurred in the purchase of fixed assets or the sale of fixed assets exempted from value-added tax; there is no offsetting of inputs by invoices of the international freight forwarding agency industry and invoices of the international transportation of goods; there is no offsetting of inputs by transportation invoices whose invoicing party is inconsistent with the carrier; and there is no offsetting of inputs by transportation invoices whose invoicing unit is inconsistent with the receiving unit or whose invoice contains goods inconsistent with the goods actually received. There is no deduction of input tax by the transportation invoice which is not consistent between the invoicing party and the carrier; there is no deduction of input tax by the transportation invoice which is not filled in completely.
The ordinary VAT invoices, general machine-printed invoices and manual invoices obtained by the Company have been checked on the official website of the State Taxation Bureau, and the checking information is consistent with the face of the invoices.
There is no case of purchasing fixed assets of housing and construction to declare offsetting input tax.
There is no case in which the purchased materials, electricity, steam and other goods are used for construction in progress, collective welfare and other non-taxable projects without transferring input tax according to regulations.
Input tax has been transferred in accordance with the provisions of the return or discount.
Goods used for non-taxable and tax-exempted projects, and abnormal losses are transferred as input tax in accordance with the regulations.
Sales revenue is complete and timely accounting: there is no barter transactions not recorded revenue; there is no goods against debt income not recorded revenue; there is no sale of products without invoicing, the income obtained is not recorded in accordance with the provisions of the situation; there is no sales revenue for a long time on the books without transferring income. There is no case of deemed sales behavior, failure to accrue sales tax in accordance with the provisions
There is no case of issuing red-letter invoices that do not comply with the provisions of the offsetting of taxable income: the occurrence of the return of goods, sales discounts or discounts, the red-letter invoices issued and the accounting treatment in accordance with the provisions of the tax law.
Business income is recorded in a complete and timely manner, and cash receipts are recorded in accordance with regulations; invoices are issued to customers, and the corresponding income is recorded in accordance with regulations. Revenue is recognized in accordance with the Provisional Regulations on Business Tax and tax obligations are completed on time.
There are no various exemptions and reductions of turnover tax and various subsidies, receipt of government awards, which are not included in the taxable income according to the regulations.
There is no provision for employee welfare expenses, labor union expenses and employee education expenses exceeding the taxable standard without tax adjustments, provision for basic pension insurance, basic medical insurance, unemployment insurance and employee housing fund exceeding the taxable standard without tax adjustments, and provision for supplemental pension insurance, supplemental medical insurance and annuity exceeding the taxable standard without tax adjustments.
There is no unauthorized change in the costing method to adjust profits.
There is no over-standard depreciation of fixed assets and amortization of intangible assets: no tax adjustment has been made if the residual value rate of fixed assets is lower than that stipulated in the tax law when depreciation is provided or if there is a difference between the depreciation life of electronic equipments and the tax regulations; and tax adjustments have been made for the portion of depreciation of fixed assets and amortization of intangible assets that is different from the tax regulations.
There is no over-standard expenditure on business promotion expenses, business hospitality and advertising expenses, and unauthorized expansion of the scope of expenditure on technology development expenses to enjoy tax benefits.
The salary income paid by the enterprise to its employees in various forms has been withheld for personal income tax in accordance with the law.
Our company will complete our tax self-inspection in a timely and accurate manner in the tax self-inspection of tax special inspection.
The above report!
Enterprise tax self-inspection report 3 3
According to the requirements of the document of x local tax direct investigation (20xx) 20xx, our company attaches great importance to the x provincial local tax bureau directly under the branch of the enterprise income tax audit, set up a special self-inspection working group, organize the relevant financial personnel to study, and take a combination of self-inspection and hiring the assistance of tax professionals in tax firms, in July 20xx on 13-17 for the enterprise income tax, and in the same period, the company will be the only company that has the right to self-inspection. From July 13 to 17, 20xx, we conducted self-inspection on enterprise income tax. At present, the self-inspection work has been basically completed, and the results of the self-inspection are reported as follows:
First, the self-inspection of the scope of time and the scope of taxes involved
The Company's self-inspection this time is mainly for the payment of enterprise income tax in the year of 20xx to 20xx.
Second, the principle of self-examination work
1, attach great importance to, serious and responsible, in strict accordance with the national financial and tax-related regulations, the Company 20xx to 20xx years in the course of business involved in all types of taxes to carry out a thorough inventory, and strive to achieve no negligence, no omission.
2, grasp the opportunity to seriously do a good job of self-examination and self-correction work, in advance to resolve tax risks. Our company combined with the actual situation, to carry out a serious and comprehensive self-examination, thoroughly clean up the illegal and irregular tax-related matters, and as an opportunity to strengthen the company's tax management, and improve the blind spot weaknesses of the tax management work of the Bureau, to improve the level of management of the company's tax work.
Third, the results of self-examination
After a week of self-examination, the company's tax work in 20xx-20xx basically comply with the relevant national tax and accounting laws and regulations, and declare and pay the taxes according to law. However, there are inevitable omissions in the work, and the problems are mainly reflected in the failure to follow the principle of the accrual system to share the costs belonging to the year, the purchase of intangible assets directly expensed, and payables that do not need to be paid are not included in the taxable income, and so on.
Through this self-inspection, our company should pay 13,096.18 yuan of enterprise income tax in 20xx-20xx; of which: 4,580.76 yuan of enterprise income tax should be paid in 20xx; 8,515.42 yuan of enterprise income tax should be paid in 20xx. The details are as follows:
1. 20xx year
Our company's income tax self-inspection problems are mainly reflected in the failure to follow the principle of the accrual system to share the cost of belonging to the above, the declaration of enterprise income tax is less than the increase in the taxable income of RMB 13,881.10 yuan, payable back to the amount of enterprise income tax of RMB 4,580.76 yuan, the specific increase in the details are as follows:
Item Amount
The company's income tax is mainly reflected in the failure to share the cost of belonging to the above according to the principle of the accrual system. p> Item Amount
Failure to share the affiliated expenses in accordance with the principle of accrual system 13,881.10
Subtotal of the increase in taxable income 13,881.10
The amount of enterprise income tax payable should be 4,580.76
(1) Failure to share the affiliated expenses in accordance with the principle of accrual system should be adjusted to increase the amount of taxable income: the Company in 20xx did not follow the principle of accrual system to allocate the affiliated expenses to increase the amount of taxable income: the Company in 20xx did not follow the principle of accrual system to allocate the affiliated expenses to increase the amount of taxable income. In 20xx, our company did not share the expenses in accordance with the principle of accrual system, which amounted to RMB 13,881.10. According to Article 4 of the Measures for Deduction before Enterprise Income Tax (Guo Shui Fa No. 20xx084), our company should increase the taxable income by RMB 13,881.10 for not sharing the expenses in accordance with the principle of accrual system.
2. 20xx year
Our company's income tax self-examination problems are mainly reflected in the purchase of intangible assets directly expensed, not required to pay the amount payable is not included in the taxable income above, the declaration of the enterprise income tax is less than the increase in the taxable income of 34,061.67 yuan, the amount of the retroactive payment of the enterprise income tax should be 8,515.42 yuan, the specific increase in the details of the matter is as follows:
Item amount
Purchase of intangible assets directly expensed 14,061.67
Payables not required to be paid 20,000.00
Subtotal of increase in taxable income 34,061.67
Payable back enterprise income tax 8,515.42
(1) Purchase of intangible assets Direct expensing: Our company purchased financial software of RMB 14,300.00 in November 20xx, which was directly charged to the current expense. According to the "Measures for Deduction before Enterprise Income Tax" (Guo Shui Fa No. 20xx084), the intangible asset should be amortized in installments, and the taxable income should be adjusted upward by RMB 14,061.67 yuan.
(2) Payables not required to be paid should be adjusted to increase taxable income: our company is not required to pay the 20xx payable to Lace Software Company 20,000.00 yuan, the software company is now merged, and the company has not been called to collect the amount, according to the x local tax straight letter No. 20xx89, "for the balance of the agricultural power commission, not required to be paid payables should be adjusted to increase taxable income. According to the provisions of the X Local Taxation Direct Letter No. 20xx89, "For the balance of the agricultural power commission and the payable amount which does not need to be paid, the taxable income should be adjusted upward", the taxable income should be adjusted upward by 20,000.00 RMB.
;