Five investigation and research reports

# Report # Introduction In our present society, a report is no longer a rare thing, including title, text, ending and so on. The following is the survey report, welcome to read!

1. Investigation report

Ask questions first. Whenever I see people using different mobile phones on the road, I have a big question in my heart: Why do people use different mobile phones?

Second, the research process and methods.

1. Read books, newspapers and surf the Internet about life.

2. Find out the specific research object.

3. Organize and summarize the collected data.

The following is my research:

Main communication equipment: old man-machine, smart phone, desktop.

Information about communication equipment: the old man-machine can only answer the phone, and the smart phone can do everything, which is very convenient. The desktop is suitable for home use.

Third, research results.

Times have changed, so have mobile phones. Everyone likes different mobile phones and has their own preferences.

2. Investigation report

1. Question: Seeing the dangers of drinking on TV, I thought I was an out-and-out "coke fan". Now my teeth have some symptoms. I wonder if it is harmful for primary school students to drink coke? So, I launched an investigation into this.

2. Investigation methods:

(1) Learn about the dangers of drinking cola for primary and middle school students from the website.

(2) Learn what it's like for primary and secondary school students to drink Coke through the news broadcast on TV.

3. Investigation and data collation:

information channel

Aspects involved

The specific content is investigated through the network.

The harm of primary school students drinking coke

Drinking coke will corrode teeth and be harmful to children. Cola contains caffeine, and 1 bottle of 340g cola beverage contains 50-80mg caffeine. Someone has done experiments. Adults who take caffeine more than 1 g at a time can cause central nervous system excitement, accelerated breathing, tachycardia, insomnia, dizziness and tinnitus. Even if the dosage of 1 time is less than 1 g, poisoning symptoms such as nausea, vomiting, dizziness, palpitation and precordial pain will occur due to the stimulation of gastric mucosa. Television news broadcast

What is it like for primary school students to drink coke now?

Accelerated breathing, tachycardia, insomnia, dizziness, tinnitus. There will be poisoning symptoms such as nausea, vomiting, dizziness, palpitation and precordial pain. A study shows that soda can accelerate bone loss, especially for girls who love to drink cola, and the probability of fracture is five times that of those who don't drink soda!

4. Conclusion:

Drinking coke will corrode teeth and be harmful to children. Cola contains caffeine, and 1 bottle of 340g cola beverage contains 50-80mg caffeine. Someone has done experiments. Adults who take caffeine more than 1 g at a time can cause central nervous system excitement, accelerated breathing, tachycardia, insomnia, dizziness and tinnitus. Even if the dosage of 1 time is less than 1 g, poisoning symptoms such as nausea, vomiting, dizziness, palpitation and precordial pain will occur due to the stimulation of gastric mucosa. Children are more sensitive to caffeine than adults, so don't give them cola drinks. Young girls beware of osteoporosis. A study shows that soda can accelerate bone loss, especially for girls who love to drink cola, and the probability of fracture is five times that of those who don't drink soda! Experts pointed out that phosphoric acid in cola may be the cause of easy fracture. Phosphoric acid is harmful to bones because it has adverse effects on calcium metabolism and bones. Therefore, we try not to touch cola, because we are very sensitive to cola.

3. Investigation report

I. Definition and management status of "tax payment period" Economic events in the current period of an enterprise often affect the tax issues in the later period. The period from economic events to tax-related events is called "tax payment period". Generally speaking, the "tax payment period" begins with the occurrence of economic matters and ends with the occurrence of tax-related matters. At this stage, the management of "tax payment period" mainly has the following problems:

(1) Lack of ideological understanding. Neither the tax authorities nor taxpayers fully realize the importance of tax-related matters management in the "tax payment period". Although the management of "tax payment period" of enterprise income tax has been strengthened from the perspective of "follow-up management", there is still a lack of unified understanding and research on how to coordinate the "follow-up management" of various taxes from the perspective of "tax payment period", let alone systematic planning, clear objectives and specific measures.

(B) Risk awareness is not strong. The "tax payment period" has three characteristics: 1. The universality of existence. The "tax payment period" generally exists between taxpayers and various taxes, especially corporate income tax, personal income tax and business tax; 2. Uncertainty of time. Some durations are definite, while others are unpredictable; 3. Variability of relevant personnel. During its existence, it may be the change of accounting personnel of the enterprise or the change of tax management personnel. In this way, both tax and enterprise may have certain tax risks, which are often easily ignored by both tax and enterprise.

(3) The policy level is not high. In tax management, some tax officials are not familiar with the tax policies related to "tax payment period" and do not understand the differences between tax policies and accounting systems, which leads to the unsystematic and irregular management of tax matters related to "tax payment period".

(D) The scope of management is not wide. At present, the management of "tax payment period" is mostly strengthened from the perspective of "follow-up management" of enterprise income tax, while the management of "tax payment period" of personal income tax, business tax and other taxes is relatively weak, and some are even blind spots.

(5) Lagging management methods. At present, the management mode of tax-related matters in the "tax payment period" is relatively backward, and the means are relatively simple, and neither professional management nor information management is implemented.

Second, the reason for the "tax payment period"

(1) "tax payment period" generated by tax policy. According to the relevant provisions of the tax policy, the economic events that occur in the current period of an enterprise affect the tax payment in the later period, especially the tax policy that clearly stipulates that enterprises will not be taxed when economic events occur. For example, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Guo Shui Fa [20xx] No.60 document stipulates that "individual income tax will be suspended for the quantitative assets with ownership obtained by individual employees in the form of shares; When an individual transfers equity, personal income tax shall be levied according to the item of "income from property transfer" after deducting the actual expenses paid by the individual when obtaining shares and reasonable transfer expenses. In this policy, there is a time period, that is, the tax payment period, from the time when an individual obtains the quantitative assets with ownership in the form of shares to the time when an individual transfers his shares, and then personal income tax is levied according to the item of "income from property transfer", and the period depends on the time of equity transfer. For another example, Article 18 of the Enterprise Income Tax Law clearly stipulates that "the losses incurred by an enterprise in a tax year may be carried forward to the following year, and the income from the following year shall be used to make up for them, but the longest carrying-forward period shall not exceed five years". In this regulation, the economic events (losses) that occur in the current period affect the enterprise income tax in the next five years, and its "duration" is as short as one year and as long as five years.

(2) The "tax payment period" caused by the difference between tax policy and accounting. Due to the different purposes, premises and principles of tax policy and financial accounting, there are differences in the recognition of certain economic matters between tax policy and financial accounting, which inevitably leads to a "tax period". For example, for the advance accounts of real estate development enterprises, the income is not recognized in accounting; Business tax is recognized as taxable income; Income is not recognized in enterprise income tax, but enterprise income tax should be paid in advance according to gross profit margin; Land value-added tax is not recognized as liquidation income, but land value-added tax should be paid in advance according to the prescribed proportion. Therefore, Article 21 of the Enterprise Income Tax Law specifically stipulates: "When calculating taxable income, if the financial and accounting treatment methods of an enterprise are inconsistent with the provisions of tax laws and administrative regulations, they shall be calculated in accordance with the provisions of tax laws and administrative regulations." For example, advertising fees and business promotion fees incurred by enterprises can be fully included in the current profits and losses according to the accounting system, but according to the tax law, the part that does not exceed the sales (business) income 15% of the current year is allowed to be deducted; The excess is allowed to be deducted in the future tax year, and its "future tax year" belongs to the "tax period".

Three, "tax period" tax management related cases

(1) individual income tax case: in 20xx, the original collective enterprise was reorganized to form a limited liability company. The registered capital (paid-in capital)100,000 yuan at the time of restructuring, of which the employees of the enterprise obtained 2.5 million yuan in quantitative assets in the form of shares. 20xx 10 month, shareholders transferred 65.78% of the shares, accounting for 6.578 million shares. When calculating the personal income tax on equity transfer, the enterprise multiplies the book paid-in capital by the transfer ratio, and deducts the transfer fee of 6.578 million yuan.

Analysis and treatment of "tax payment period": The tax-related economic events in which employees of an enterprise obtained quantitative assets in the form of shares occurred in July of 20xx. However, according to the provisions of State Taxation Administration of The People's Republic of China [20xx] No.60 document, personal income tax will not be levied for the time being and will "survive" in the enterprise, and 65.78% of the shares transferred in 20xx will be 65,438+0,644,500 yuan (250xx).

(II) Business tax case: In 20xx, a real estate development company * * * developed five commercial and residential buildings of Agricultural Bank of China Guangfa * *, of which Building A was a property hotel with 332 property houses, and by the end of 20xx, 257 sets had been sold. According to the purchase contract, the owner pays 50% down payment when signing the contract, and the rest is paid by a hotel rent (annual rent is 8.5% of the total purchase price) on behalf of the owner until it is paid off. The total contract price is 49.777 million yuan, the down payment is 24.8885 million yuan, and the rest will be paid by the hotel in six years, with an annual payment of 4.23438+0 million yuan.

Analysis and treatment of "tax payment period": The real estate development company has sold its real estate business in 20xx. According to the business tax regulations, 50% of the down payment should be declared and paid business tax in 20xx, and the remaining money should be declared and paid business tax every year when the hotel rent is received in the next six years. Its "tax payment period" is as long as 6 years. 20xx When the tax inspection department inspected the company's tax payment in 20xx and 20xx in March, business tax was declared for the down payment in 20xx and the contract payment in 20xx. However, when the company inspected in March, due to the change of accounting supervisor, business tax was not declared for both 20xx and 20xx contract funds. The tax inspection department not only recovered the company's business tax of more than 420,000 yuan, but also gave some punishment.

(III) Corporate income tax case: A textile group limited company entrusted an asset appraisal agency to appraise its 15 plot in June 20xx, with a book value of 25 million yuan, an appraisal value of 35 million yuan and an appraisal value of100000 yuan. The enterprise debits "intangible assets" and credits "capital reserve" with 65,438+0,000 yuan. 20xx 10, the company invested 35 million yuan and 5 million yuan in cash in a company 15 plot, and obtained 80% of 40 million shares of a company.

Analysis and treatment of "tax payment period": when the assets of an enterprise are evaluated for appreciation, the book value of relevant assets is allowed to be increased in accounting, but the tax law stipulates that the tax basis shall not be changed, depreciation or amortization expenses shall not be accrued, and income shall not be recognized. If an enterprise transfers assets, the original value-added part of the assessment will confirm the realization of income and pay enterprise income tax. In this case, the duration from the occurrence of economic events in asset appraisal to the use of the asset for equity investment is 4 months. When the local tax inspection department inspected the tax payment of enterprises from 20xx to 20xx, the book loss of enterprises in 20xx was 7,654.38+0.2 million yuan, and after increasing the taxable income by 6,543.8+0.0 million yuan, the actual taxable income was more than 2.88 million yuan, which not only reduced the losses that needed to be made up after 20xx, but also made up for the enterprise income tax of that year by more than 720,000 yuan.

Four, strengthen the "tax period" management suggestions

(1) Strengthen the study of relevant tax policies and accounting systems. In particular, we should be familiar with the difference between financial accounting system and tax policy. Only in this way can we correctly analyze and judge all kinds of taxes incurred by enterprises, accurately calculate the impact of the "tax payment period" of enterprises on the current tax revenue, and thus avoid the tax risks that may be brought about by unfamiliar policies.

(two) the timely establishment of the "tax period" file. After the economic events of "tax payment period" occur, relevant information should be collected in time. It is necessary to establish special ledger records in different categories and input the tax collection and management information of enterprises into the information base. At the same time, timely register and track the changes of tax-related matters during the duration, so that the management of "tax duration" is systematic and informative.

(three) to strengthen the inspection of tax-related matters within the "tax payment period". When conducting tax inspection on enterprises, inspectors should check the tax-related items of the "tax payment period" of enterprises one by one. Among them, focusing on the confirmation of business tax income, the adjustment of enterprise income tax deduction items and the deduction of taxable costs and expenses related to personal income tax, the tax-related matters of enterprise "tax payment period" are inspected.

4. Investigation report

When a cigarette is lit, a certain amount of "white smoke" is collected by special instruments, compressed into liquid state and treated at low temperature. After 24 hours, it turned into a white oily substance. It is collected and produced and observed under a microscope. It is found that it contains more than 60 carcinogens such as tar, nicotine and carbon monoxide. Masao Fono, vice president of Fukuoka Medical Research Institute of Japan, concluded through precise analysis that these toxic substances contained in 20 cigarettes can make people die of poisoning within 3 minutes! On April 5th, the World Health Organization released a survey result to the whole world, 1999. This survey is aimed at the incidence of lung cancer in smokers. The results are as follows:

From 65438 to 0988, there were 230 million smokers in the world, and the incidence of lung cancer was 4.3%, about 9 million people.

1990, there were 440 million smokers in the world, and the incidence of lung cancer was 8.2%, about 36 million people.

1992, the global smoking population was 542 million, and the incidence of lung cancer was 16 1%, about 87 million people.

1994, the global smoking population was 779 million, and the incidence of lung cancer was 25.8%, about1600,000.

1996, the global smoking population was 9 10/00000, and the incidence of lung cancer was 35.9%, about 3190000.

1998, the global smoking population was 129 billion, and the incidence of lung cancer was 46.9%, about 599 million people.

(Note: People surveyed in this report have smoked for more than 4 years on average, excluding those who have smoked for less than 4 years. In other words, there are not only 65.438+29 million people smoking in the world, but also more than 599 million people suffering from lung cancer. )

You see, these shocking figures, now many teenagers have joined the ranks of smokers, and their bodies are not yet mature. Smoking will do more harm to their health at this time.

Therefore, I conducted a follow-up survey on 65,438+000 teenagers in Lian Jian Village, Xicheng Town, Youxi County. Through my painstaking investigation, I found that among these 100 teenagers, about 40% have been exposed to cigarettes, 28 have become "smokers" (regular smokers), and 12 have occasionally smoked stylish cigarettes and never smoked. They have no income, but they all smoke cigarettes, such as "Seven Wolves", "Giant Panda" and "China". There are many popular "famous sentences" about smoking, such as "a cigarette after a meal makes a living fairy" and "a cigarette makes your brain explode". As far as I know, one of my classmates is a middle school student, who abides by the law and gets good grades. Since associating with social youth, he has got into the bad habit of smoking and has been in trouble ever since. Indulging in temptation, not paying attention in class, affecting physical and mental health, abnormal lungs, coughing constantly, falling into poor students, and even extorting money from others, gradually embarked on the criminal road of cheating, stealing and robbing.

Smoking is one of social hazards. Smoking is repeatedly banned, which is extremely harmful to the healthy growth of teenagers. Seriously affect study, hinder rest and damage health. Only 10% smoke is inhaled by smokers, and the remaining 90% smoke is scattered in the air, which not only pollutes the environment, but also makes non-smokers passively smoke and indirectly accept injuries. The harm of smoking has attracted worldwide attention, and the United Nations has designated May 3rd1every year as "World No Tobacco Day".

Here, I appeal to all smokers to throw away the "chronic poison" in your hands!

5. Investigation report

During the New Year in China, it is a tradition in our country for elders to give lucky money to younger generations. The custom of lucky money has a long history. It represents a good blessing from the elders to the younger generation. It is an amulet given by elders to their children, wishing them good health and good luck in the new year. With the development of social economy, the red envelopes under everyone's pillows are getting bigger and bigger. So how to treat and use the lucky money? I conducted a cooperative investigation with Zhu Lingyi. The following is our investigation report. First, the purpose of the investigation:

Understand the situation of primary and secondary school students getting lucky money, make an objective evaluation and put forward pertinent suggestions.

Second, the investigation time:

20XX February 18 ~ 20

Three. Survey location:

1, home page

2. School

3. Community

Four. Respondents:

20 primary and secondary school students

Verb (abbreviation of verb) survey method:

1, telephone interview

2. Online inspection

Investigation on intransitive verbs;

1. How much lucky money did you get this year? What about last year?

2. What is the source of your lucky money? Please state the number of parents, relatives, elders, etc.

How are you going to spend your lucky money? Please tell me how much money you plan to spend on books, donations, games and so on.

How satisfied are you with this year's lucky money (expressed in percentage)?

5. What is the actual consumption of your lucky money?

Seven, the investigation process:

I conducted a division of labor survey with Zhu Lingyi, and each person surveyed ten people. Mainly in the form of telephone interviews, the respondents are mainly classmates, friends and relatives. I also used the method of online survey. After the investigation, I will get together with Zhu Lingyi, and I will make a form. In the process of investigation, we both encountered some difficulties, such as some students have not used up their lucky money, and some students are unwilling to disclose their lucky money, but these difficulties have been overcome by us one by one.

Eight. Findings:

(1) In this survey, the lowest lucky money in 400 yuan is 20XX, which is 2600 yuan, with an average of 1066.5438+0 1 yuan; The lowest 400 yuan in 20XX years is 2800 yuan, with an average of 1088.89 yuan.

(2) The average lucky money of middle school students in 20XX is 882.78 yuan, and the average lucky money in 20xx is 930.56 yuan. The average lucky money of primary school students in 20XX years is 1.650 yuan, and the average in 20XX years is 1.425 yuan.

(3) The lucky money of primary and middle school students mainly comes from relatives, but less from parents, and the annual amount is relatively fixed. There is little change from the elders (grandparents), but there are still some fluctuations every year.

(4) The satisfaction degree of middle school students in 20XX was 77.72%, and that in 20xx was 76.94%; The satisfaction of primary school students in 20XX is 90%, and it is 80% in 20XX. 20XX, people's satisfaction is higher than 20XX.

(5) The lucky money of primary school students is obviously higher than that of middle school students, because when middle school students grow up, their parents and relatives give less than before, and they are embarrassed to ask for so much lucky money.

(6) Most of the primary school students' lucky money is saved to pay tuition, while middle school students' lucky money is used to buy books and play, and some of them are saved to buy things they like.

(7) Only a few students have no balance in their lucky money, and most other students have 80% balance.

(8) 50% of the students expressed their willingness to donate some money, 30% said they had not considered it, and the other 20% insisted on not donating.

Nine. Findings:

1, everyone's lucky money is increasing day by day, which is basically consistent with their original family background. This of course reflects the continuous prosperity and development of social economy, and has achieved fruitful results in building a well-off society in an all-round way. However, there have also been a series of problems, which have contributed to the trend of comparison. The gap between lucky money is too great, and some students have also developed the bad habit of wasting.

2. The lucky money mainly comes from relatives, which shows that the tradition of visiting relatives and friends to pay New Year greetings in China is still quite popular, which deserves our happiness, but it not only increases the burden on relatives, but also increases the burden on our parents. Relatives give us lucky money, and parents give us cousins. If there are many relatives, it is also a big expense.

Everyone is satisfied with his lucky money, and of course he is pleased to get it. But the more lucky money, the higher the satisfaction. Explain that everyone is not satisfied with the affection and touch brought by the lucky money, but can do what they like with the lucky money.

With the growth of age, there are fewer and fewer lucky money, which shows that the elders have seen our growth. Congratulations! Everyone should correctly understand and treat this problem, instead of being sad about the decrease of their lucky money.

Everyone's lucky money is used scientifically and basically not wasted, which shows that everyone has a good habit of thrift. Moreover, we have become more active in the use of lucky money, which shows that we have the ability to control our property. I hope everyone will make persistent efforts.

We think it is meaningful to donate some lucky money, but some students are unwilling to help those who are in trouble. I hope these students can improve their ideological awareness, give roses and leave lingering fragrance in their hands!

X. Recommendations:

Lucky money plays an important role in China tradition. It is only once a year and must be given. However, parents should consider the basic situation of the family, give the lucky money in moderation, and don't encourage comparison and waste.

We can basically use the lucky money ourselves, and our parents should not let us hand in all the lucky money. This situation is not uncommon in our survey. If parents are really uneasy, we can give a small part of the lucky money to ourselves to cultivate our financial management ability.

Everyone should regard the lucky money as the embodiment of family affection, no matter how much it is, it is a gift. Don't care too much about the amount of lucky money, treat and use it correctly.

(4) Establish your own wish set and write down the wishes you want to complete but can't. When using lucky money, choose meaningful and realizable wishes from the wish set to satisfy your old year wishes.

⑤ Set up your own account, record your own money data, and make better use of our lucky money.