Tax audit, i.e., enterprise income tax final settlement. It refers to the business of reviewing the accounting treatment and tax payment status of enterprises through a tax agent firm, and correcting and adjusting the amount of tax returns. After the tax audit is completed, the tax agent office will issue an examination report on the tax audit results.
To put it simply: the enterprise entrusts a third party (tax agent firm) to check the company's own accounts, check a report to you and send it to the tax bureau declaration interface, and declare the annual report of enterprise income tax according to the data in the report, of course, the tax agent firm will charge a certain service fee.
What are the benefits of doing a tax audit report? Let's take a look! The four major benefits of tax audit 1, can make up for losses, reduce tax expenditures The enterprise income tax law stipulates that when an enterprise incurs a loss, it can make up for the loss within five consecutive years, and the enterprise wants to make up for the loss, usually the tax bureau will require the enterprise to provide a tax audit report. 2. Correct declaration of enterprise income taxRegistered tax agents will adjust the inappropriate accounting treatment of the enterprise when doing tax audit, and generally can accurately implement the annual enterprise income tax payable by the enterprise. 3. Passing on tax risks: If the enterprise that issued the report is inspected by the tax bureau, if it is a registered tax agent and is fined and charged a late fee, the tax shall be borne by the enterprise, but the fine and late payment penalty shall be borne by the tax agent firm, or the enterprise shall claim compensation from the tax agent firm after paying it. 4. Tax inspection can reduce the risk of tax inspection, and tax inspection is divided into two situations: tax professional inspection; Manage desk checks in the department. The tax audit report made by the tax agent firm will be uploaded to the intranet of the tax bureau for filing, and the tax bureau will receive the ** report on the intranet.
Under normal circumstances, when the tax officer sees that the enterprise has a tax audit report, he usually does not do an inspection; In the same desk inspection of the management department, if the enterprise has a tax audit report issued by a tax agent firm, it is generally not conducted on the spot. Therefore, the issuance of a tax audit report can reduce the probability of the enterprise being inspected by the tax bureau.