Sample corporate tax self-examination report (two articles)

Tax self-inspection report (1):

XX City XX State Taxation Bureau Inspection Bureau:

According to your bureau’s 2014 In accordance with the relevant requirements of the "Pre-Tax Inspection Notification" (Guo Shui Ji Gao Zi [2013] No. 001) issued on July 4, 2014, our company organized relevant personnel to conduct tax inspections from July 5 to July 30, 2014. Our company conducted a comprehensive self-examination on the relevant tax-related situations from January 1, 2012 to December 31, 2013. The self-examination situation is now reported as follows:

1. Basics of the enterprise Scenario:

XXXX company was established in July 2006 with a registered capital of 13 million yuan. Since the company's shareholders have been engaged in work related to the development of mineral resources, the main purpose of establishing the company is to invest and develop local mineral resources in XX County, XX City, and at the same time undertake some communication cable engineering business.

After the establishment of XXXX Company, it was mainly engaged in the preliminary development of local mineral resources in XX County, XXXX City. The company invested a lot of manpower, material resources and funds to establish XX Branch of XXXX Company, and successively Carry out preliminary certification, exploration, ore prospecting and other work for XX mineral sites and XXX mineral sites that may have mineral resources in XX County. At the same time, in order to develop local tourism resources, at the request of the XX County Government, XXXX Co., Ltd. was invested and established.

Due to the great uncertainty and risk in the preliminary work of mineral resource development, coupled with the continuous changes in national policies, although XXXX Company has carried out a lot of work, due to the difficulty of the work , the process is complex, and although more than five years of work has been carried out, a mineral point with development conditions and value has not yet been formed. At the same time, due to the large demand for funds and the company's limited funds, the early development work was intermittent. The company's shareholders spent most of their energy on finding cooperative developers with financial strength. For this reason, XXXX Company still owes money to the bank. owe a lot on a private loan.

2. Corporate tax-related scenarios:

So far, XXXX Company has not shown any revenue from its early development work on mineral resources, so there should be no relevant tax issues.

In addition to carrying out the above work in recent years, XXXX Company's other business is mainly to undertake the supporting communication cable construction project business in the local power station development work in XX City. Among them, the income in 2012 was 245,494 yuan, ordinary sales invoices were issued, and value-added tax of 7,364.82 yuan was paid. The company's books that year reflected a loss of 964,744.37 yuan, and the taxable income after tax adjustments was -934,513.92 yuan, with no corporate income tax paid; in 2013, the company received an income of 1,462,122.25 yuan. Among them, ordinary sales invoices of 143,071.30 yuan were issued, and communication project invoices of 1,319,050.35 yuan were issued, all of which have paid business tax. The company's books for the year reflected a loss of 469,615.35 yuan, and the taxable income after tax adjustment was -385,412.95 yuan. No corporate income tax has been paid, and the prepaid income tax for the year is 2321.04 yuan.

3. Scenarios of this tax self-examination:

After receiving the notice from your bureau, in accordance with the relevant requirements attached to your notice, our company arranged for relevant personnel to conduct an inspection of our company’s 2012 A comprehensive inspection was conducted on relevant tax-related work from January 1 to December 31, 2013. The main inspection materials are divided into the following parts:

1. Inspection of VAT-related tax-related situations: < /p>

Since the turnover tax business involved in our company is mainly communication engineering construction, when we obtained revenue of 245,494 yuan in 2012, we issued a general sales invoice and paid a value-added tax of 7,364.82 yuan at a rate of 3%. In 2013, a general sales invoice of 143071.30 yuan was issued, and the value-added tax should be paid. Since our company is a small-scale taxpayer, calculated based on the 3% tax rate, the value-added tax payable is 143071.30×0.03÷1.03=4167 . 13 yuan.

2. Inspection of income-related matters.

Our company received revenue of 245,494 yuan in 2012 and 1,462,122 yuan in 2013.

25 yuan. After a comprehensive inspection of our company's business and invoice issuance situation, especially a comprehensive inspection and analysis of the company's current accounts, the reasons for the formation, accounting process and corresponding details of accounts received in advance and other payables. The original vouchers were implemented, and during the self-examination, it was found that the advance payment of 5.4 million yuan from XXX Power Station that had been posted in 2012. Since the amount was paid by the superior unit of the power station at the time of accounting, it could not be processed later and was considered to have been collected. No income item has been recognized, so the income of 5.40 million yuan should be recognized in this inspection.

3. Checked matters related to costs and expenses.

After a comprehensive inspection of our company’s cost and expense scenario, there are mainly two problems:

⑴. Problems with product sales costs and carry-forwards:

After inspection, our company obtained revenue of 245,494 yuan in 2012, and the book reflected product sales cost of 198,450 yuan; in 2013, it obtained revenue of 1,462,122.25 yuan, and the book reflected product sales cost of 1,225,994 yuan.

After understanding and checking with our company’s financial personnel and business-related personnel, the company’s financial personnel calculated the cost of product sales based on the necessary gross profit margin. Relevant invoices have been obtained for the costs in 2012. During the construction of the communication project in 2013, many construction costs and project supporting material costs were carried out by the local construction team. The project funds have been actually paid, and the relevant costs are posted to other receivables. In terms of payment, due to the long construction period and the work-related injury accident to the construction team during the construction process (the court has not yet formally ruled), the company failed to obtain relevant invoices in time. In this self-examination, our company recognized sales gross profit based on 50% of revenue, and the taxable income should be increased to 1,225,994 yuan - 1,462,122.25 yuan × 50% = 494,932.87 yuan

⑵. Problems in period expense accounting:

During the inspection of our company’s period expenses in 2012, the following problems mainly existed:

①. House decoration and equipment payment ***87481 . 37 yuan was not amortized and was directly included in administrative expenses;

② The purchase of fixed assets (computers, office furniture, etc.) of 57,200 yuan was directly included in administrative expenses and was not amortized by depreciation;

③. The total personal telephone expenses are 9,751. 72 yuan is included in the company's management expenses without tax adjustment;

④. Conference fees and speeding fines*** 3,380 yuan is included in the management expenses -Other expenses have not been adjusted for tax;

⑤. No formal invoice has been obtained and the amount of administrative expenses of 1,760 yuan has not been adjusted for tax. 40 yuan has not been adjusted for tax.

⑥. The project payment of RMB 80,130 should be included in the construction cost account. [Compiled by Www.QunZou.Com]

During the inspection of our company’s expenses in 2013, the following main problems existed:

①. The total personal telephone expenses were 3276.05 yuan. The untaxed adjustment was included in the company's administrative expenses;

②. The amount of 6,000 yuan in administrative expenses was not included in the untaxed adjustment without obtaining a formal invoice.

3. Conducted inspections on relevant tax-related matters.

When our company filed its corporate income tax return for 2013, the depreciation of fixed assets in the asset category adjustment item of 62,792.37 yuan was consistent with the depreciation stipulated in the tax law, and the tax adjustment amount of 62,792.37 yuan was a reporting error. .

4. Description of problems existing in self-examination.

After self-examination, our company should pay back VAT of 4167.13 yuan due to the issuance of ordinary sales invoices. Our company's corporate income tax for 2012 and 2013 should be adjusted as follows:

2012 :

Adjusted corporate income tax payable = -934513.92+5400087481.37+57209751.72+3381760.40-80130=-154813 yuan

2013:

Adjusted corporate income tax payable = -385412.95+494932.87 yuan +3276.05+6000=148798.

97 yuan

The corporate income tax payable = 148798.97 yuan × 25% = 29699.74 yuan - 2321.04 yuan = 27378.7 yuan

The above is for our company This is a summary of the self-examination. Please correct me if there is any inappropriateness.

XXXX Company

XX, XX, 201x

Tax self-examination report (2):

Our company and April 2011 A self-examination of the company's accounts from January 2009 to December 2011 was conducted from May 12 to May 10, 2011. The situation of the inspection is now reported as follows. Due to the rush of time, the reported information will inevitably have some problems or errors. If there is anything wrong, please understand and correct me, thank you!

Taxpayer name:

Tax registration number:

Taxpayer identification number:

Economic type:

Legal representative:

Inspection time limit is from January 2009 to December 2011

1. Basic situation of the enterprise: < /p>

Our company is a private enterprise, business address: main business: registered capital: people. Legal representative: , total wages of registered employees. In 2006, it realized operating income and operating loss of RMB 2006.

2. Turnover tax (local tax):

1. Main business income: From January 2009 to December 2011, our company achieved main business income of RMB 10,000. Among them:

2. Business tax: Our company paid business tax RMB from January 2009 to December 2011. Among them:

3. Urban maintenance and construction tax: Our company paid urban maintenance and construction tax yuan from January 2009 to December 2011. Among them:

4. Education fee surcharge: Our company paid an education fee surcharge of RMB 1.0 from January 2009 to December 2011. Among them:

5. Embankment fee: Our company's annual embankment fee payable from January 2009 to December 2011

is RMB yuan.

6. Food Price Stabilization Fund: Our company should pay RMB 10,000 to the Food Price Stabilization Fund from January 2009 to December 2011.

7. Education development fee: Our company pays education development fee from January 2009 to December 2011. Among them:

3. Local taxes:

1. Personal income tax: The salary income of our company’s legal representative from 2009 to 2011 is RMB, and our company’s personal salary from 2009 to 2011 If the income does not reach the personal income tax standard, there is no personal income tax.

2. Land use tax: None

3. Property tax: Our company has no property tax from 2009 to 2011

4. Vehicle and vessel use tax: I The company owns small vehicles and should pay the vehicle and vessel use tax, which has been paid.

5. Stamp tax: Our company's main business income from 2009 to 2011 is RMB, and the stamp tax payable is RMB 0.03%. There are 4 ledgers, each with a 5-yuan decal, and the total is calculated in yen. The total stamp duty payable is RMB.

4. Fees and Funds:

1. Our company paid social pension insurance and medical insurance for 4 employees from 2009 to 2011, and the other employees were not in our company The reason is that the social pension insurance and medical insurance of these employees are still paid by their previous workplaces, and the relationship has not been transferred to our company.

2. Our company paid employment security funds for persons with disabilities from 2009 to 2011.

5. Invoice usage scenarios:

From 2009 to 2011, our company issued invoices, how many and how much amount

Corporate tax situation self-examination report Basic format:

1￥Basic scenario of the enterprise

2￥Income￥Tax￥Tax burden scenario of the enterprise in the past few months (or one year, depending on the period of inspection by the tax authorities)< /p>

3￥If the tax burden is low, explain the reason

4￥If the company conducts self-examination on its income tax, etc., are there any problems