What are the contents of the "Guidelines for the Administration of Value-added Tax in Real Estate Industry"?

Article 1 In order to strengthen the management of value-added tax in the real estate industry, prevent tax risks and plug tax loopholes, according to the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its implementing rules, the Measures of People's Republic of China (PRC) Municipality on the Administration of Invoices and its implementing rules, and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Notice of the Ministry of Finance on Comprehensively Pushing Forward the Business Tax to Levy Value-added Tax (Caishui No.20 10/636), Announcement of State Taxation Administration of The People's Republic of China on Issuing the Interim Measures for the Administration of the Collection of Value-added Tax on Real Estate Projects Developed by Real Estate Development Enterprises (State Taxation Administration of The People's Republic of China Announcement No.2016 18) and relevant tax laws, regulations and policies, and formulated 2018.

Article 2 These work guidelines are specific provisions on business operation and risk prevention and control in all aspects of real estate tax management, including seven parts: general rules, project management, invoice management, declaration and collection, daily management, early warning and monitoring, and supplementary provisions.

Article 3 These Guidelines are applicable to the sale of self-developed real estate projects by real estate development enterprises.

Self-development refers to infrastructure and housing construction on land that has obtained land use rights according to law.

Real estate development enterprises purchase unfinished real estate projects by taking over and continue to develop them, and then set up projects in their own names for sale, which belongs to the sales of self-developed real estate projects as stipulated in these Measures.

Chapter II Project Management

Article 4 Real estate development refers to the activities of infrastructure and housing construction in accordance with the requirements of the nature of land use.

Project management refers to the effective monitoring and management of real estate project-related information, such as contract, land lease, development, sales, invoicing, pre-tax, declaration and collection. , by the national tax authorities at all levels through information technology. Specifically, it includes project information management and project registration management.

Article 5 Old real estate projects refer to:

(1) 2065438+a real estate project with the contract commencement date indicated in the construction permit before April 30, 2006;

(2) building construction permits did not indicate the commencement date of the contract or did not obtain the building construction permits, but the commencement date indicated in the construction project contract was before April 30, 20 16.

Section 1 Project Information Management

Article 6 Third-party information includes real estate project information obtained by the tax authorities from the development and reform commission, housing construction, planning and other departments.

Article 7 Internal information includes basic enterprise information, declaration information, invoice information and other relevant information in the Golden Tax Phase III tax management system and the new VAT invoice management system.

Article 8 Real estate project information includes the name, address, land, building area, commencement date, completion date, sales progress, building number and other related information of the real estate project.

Section 2 Project Registration Management

Article 9 Project registration

(a) taxpayers engaged in real estate development shall, within 30 days from the date of the establishment of real estate development projects, file with the competent local tax authorities and attach the following materials.

1. Real estate development project filing form (attached table1);

2. Copy of the approval document of the real estate project (with official seal);

3 copy of the state-owned land use certificate (official seal);

4. Copy of construction land planning permit (official seal);

5. Copy of construction project planning permit (official seal);

6. A copy of the construction permit of the construction project (with official seal);

7 commercial housing sales (pre-sale) license copy (official seal);

(2) After receiving the application materials submitted by taxpayers, the competent tax authorities shall save the materials and establish household files. If the above information is not fully obtained, the obtained information shall be put on record, and the taxpayer shall be informed to make supplementary filing with the tax authorities within 30 days from the date of obtaining other information.

(3) For the old projects started before April 30, 2006+2065438, taxpayers should fill in the Record Form for Old Real Estate Projects (Schedule 2) within 30 days from the date of implementation of these Guidelines and submit it to the competent tax authorities for the record.

Article 10 When the contents of a taxpayer's project record change, it shall fill in the Record Form for Changes in Real Estate Development Projects (Schedule 3) within 30 days, and at the same time handle the project change record with the competent tax authorities where the project is located.

Eleventh project sales schedule management

(1) After the taxpayer has registered the project, it shall submit the Real Estate Sales Progress Receipt Form (Schedule 6) quarterly after the first tax payment.

Article 12 Brand management of commercial housing

(1) Taxpayers who have registered real estate development projects shall, within 30 days after obtaining the information of building brands, submit all building brands to the competent tax authorities through written materials, and submit the Declaration Form for Real Estate Building Brands (Table 5).

(two) the competent tax authorities received the "real estate construction brand declaration form" submitted by taxpayers, and put it on record after examination.

Where the building number information of a taxpayer changes, it shall go to the competent tax authority to change the filing information.

Article 13 Cancellation of projects

(1) taxpayer's application

Within 30 days after the real estate project is sold and the tax is paid, apply to the local competent tax authorities for cancellation of the project.

(2) Accepted by the competent tax authorities.

For taxpayers who apply for cancellation of projects, the Application Form for Cancellation of Real Estate Development Projects (Schedule 4) shall be issued, requiring them to truthfully fill in and provide relevant information.

Chapter III Invoice Management

Article 14 General taxpayers selling self-developed real estate projects shall issue their own VAT invoices. Selling self-developed real estate projects to other individuals shall not issue special VAT invoices.

Small-scale taxpayers selling self-developed real estate projects should issue ordinary VAT invoices by themselves. If the buyer needs a special VAT invoice, small-scale taxpayers can apply to the competent tax authorities for issuing it. Selling self-developed real estate projects to other individuals shall not apply for issuing special VAT invoices.

Article 15 For taxpayers selling self-developed real estate projects, they should collect the advance payment of business tax and report it to the competent local tax authorities before April 30, 20 16. If the business tax invoice has not been issued, they can issue an ordinary VAT invoice before February 36, 201year. When issuing the invoice, they should select the code 603 "Business tax declared and paid has not been invoiced". At the same time, the tax payment voucher for paying business tax should be kept for future reference.

Article 16 When a taxpayer sells a self-developed real estate project and issues a VAT invoice by himself or on behalf of the tax authorities, he should fill in the name of the real estate and the house property certificate number in the column of "Name of goods or taxable services" in the invoice (if there is no house property certificate, he should fill in the area unit in the column of "Unit" and indicate the detailed address of the real estate in the remarks column.

Article 17 If a real estate development enterprise receives the advance payment and fails to meet the tax obligation, it shall prepay the value-added tax at the rate of 3% of the sales, and fill in the VAT prepayment form. If the buyer needs to issue an invoice, he should choose the code 602 "Advance payment for selling self-developed real estate projects" to issue an ordinary invoice, and fill in "excluding tax" in the invoice tax rate column, and no special invoice can be issued.

Article 18 If a real estate development enterprise sells a self-developed real estate project and has issued a business tax invoice, after May 1 2006, if it is necessary to issue a red-ink invoice due to reasons such as poor property area and sales discount, it may issue a red-ink VAT ordinary invoice. When issuing, the code, number and issuing reason of the original business tax invoice corresponding to the red-ink invoice should be indicated in the remarks column.

When filing tax returns, truthfully fill in the negative amount of the red-ink VAT ordinary invoice in the declaration form, and fill in the same positive sales amount in the non-ticket income column.

Article 19 After May 36, 2065438, taxpayers who find that the original business tax invoice is wrong and need to issue a red-ink invoice can issue a red-ink general VAT invoice before February 36, 2065438 (real estate development enterprises are not limited by this time), and at the same time issue a blue-ink general VAT invoice.

When issuing a red-ink invoice, the code, number and reason of the original business tax invoice should be indicated in the remarks column. When issuing a blue-ink invoice, the code and number corresponding to the original business tax invoice, the code and number of the red-ink value-added tax invoice and the reason for issuance should be indicated in the remarks column.

Chapter IV Declaration and Solicitation

The first section declaration management

Article 20 The tax obligation of a real estate development enterprise occurs on the day when the taxpayer conducts taxable activities and receives the sales money or obtains the evidence for claiming the sales money. If the invoice is issued first, it is the day of invoice issuance.

If the invoice is not issued, the delivery time agreed in the real estate sales contract shall be the time when the tax obligation occurs; If the actual delivery time is earlier than the time agreed in the contract, the actual delivery time shall be the time when the tax obligation occurs.

Article 21 General taxpayers shall pay taxes in advance to the competent tax authorities during the tax reporting period of the month following the prepayment. The VAT exemption of real estate development enterprises cannot be deducted from the withholding tax.

If the general taxpayer sells self-developed real estate projects and applies the general tax calculation method, it shall calculate the tax payable in the current period according to the time when the tax obligation occurs and the applicable tax rate of 1 1% of the current sales, and declare the tax payment to the competent tax authorities after deducting the prepaid tax. Taxes not paid in advance can be carried forward to the next period for further deduction.

Ordinary taxpayers selling self-developed real estate projects are subject to the simple tax calculation method. Small-scale taxpayers should calculate the current tax payable based on the current sales and the 5% levy rate according to the time when the tax obligation occurs, and declare tax payment to the competent national tax authorities after deducting the prepaid tax. Taxes not paid in advance can be carried forward to the next period for further deduction.

Article 22 Small-scale taxpayers shall pay taxes in advance to the competent tax authorities during the tax reporting period next month of the prepayment month or during the tax payment period approved by the competent tax authorities.

When small-scale taxpayers sell self-developed real estate projects, they should calculate the tax payable in the current period based on the time when the tax obligation occurs, with the current sales volume and the collection rate of 5%. After deducting the prepaid tax, they should declare and pay taxes to the competent tax authorities. Taxes not paid in advance can be carried forward to the next period for further deduction.

Section 2 Collection and Management

Article 23 General taxpayers of real estate development enterprises selling self-developed real estate projects shall apply the general taxation method, and calculate the sales amount after deducting the land price corresponding to the real estate projects sold in the current period according to the total price and extra-price expenses obtained. The calculation formula of sales volume is as follows:

Sales amount = (total price and out-of-price expenses-land price allowed to be deducted in the current period) ÷ (1+1%)

When calculating the sales amount, the land price deducted from the total price and the extra-price expenses shall obtain the financial bills made by the financial departments at or above the provincial level (including the provincial level).

Twenty-fourth current allowable deduction of land price is calculated according to the following formula:

Land price allowed to be deducted in the current period = (construction area of real estate projects for sale in the current period ÷ construction area of real estate projects for sale) × paid land price.

The construction area of real estate projects sold in this period refers to the construction area corresponding to the declared VAT sales in this period.

The practical construction area of real estate projects refers to the total practical construction area of real estate projects, excluding the construction area of supporting public facilities that were not separately priced and settled when selling real estate projects.

The paid land use fee refers to the land price paid directly by the government, the land management department or the unit entrusted by the government to collect the land price. The general taxpayer shall establish a ledger to register the deducted land price, and the deducted land price shall not exceed the land price actually paid by the taxpayer.

Twenty-fifth ordinary taxpayers can choose to apply the simple tax method to the sale of old real estate projects developed by themselves, and the tax rate is 5%. Once the simple tax calculation method is selected, it cannot be changed to the general tax calculation method within 36 months.

Ordinary taxpayers selling self-developed old real estate projects are subject to simple tax calculation method, and the total price and extra-price expenses obtained are regarded as sales, and the corresponding land price shall not be deducted.

Article 26 General taxpayers who sell self-developed real estate projects by way of advance payment shall pay VAT in advance at the rate of 3% when receiving the advance payment.

Withholding tax is calculated according to the following formula: withholding tax = withholding tax ÷( 1+ applicable tax rate or collection rate) ×3%.

Where the general tax calculation method is applicable, it shall be calculated according to the applicable tax rate 1 1%; If the simple tax calculation method is applicable, it shall be calculated at the tax rate of 5%.

Article 27 General taxpayers selling self-developed real estate projects are taxed according to the general taxation method, taxed according to the simple taxation method, and exempted from value-added tax. If the non-deductible input tax cannot be divided, the division shall be based on the "building scale" indicated in the building construction permits of the house.

Non-deductible input tax amount = total undivided input tax amount in the current period × (construction scale of simple taxable and tax-free real estate projects ÷ total construction scale of real estate projects)

Twenty-eighth cross-county (city, district) development of real estate, without tax registration at the location of the project, in the location of the real estate in advance at the rate of 3%, and to the local competent tax authorities to declare and pay taxes.

Chapter V Daily Management

Article 29 Establish a tax-related information transmission mechanism to master the first-hand basic information of real estate enterprises.

(1) Establish a regular information exchange system with planning, land, housing and construction departments based on the comprehensive tax management platform, and master all kinds of information of real estate development enterprises, such as project establishment, commencement date, expected completion date, building area, sales progress, delivered property rights, etc. Through information exchange, analysis and comparison, we can master relevant tax-related information to the maximum extent.

(2) Strengthen the monitoring of enterprise loan information. Verify whether the borrower has paid the value-added tax according to the regulations by verifying the current accounts.

Thirtieth the competent tax authorities regularly provide tax guidance to enterprises, and master the development projects, planning, completion and pre-sale of enterprises.

(a) the legal representative, chief financial officer, project budgeter and other personnel for counseling, timely grasp the business situation.

(two) check the enterprise account books, vouchers and other financial information, focusing on checking the bank account number, pre-sale vouchers, completion acceptance certificates and delivery.

(3) Grasp the progress of real estate sales and strengthen sales monitoring. After receiving the Collection Form of Real Estate Sales Progress, the competent tax authorities should compare it with the information filed and declared by the real estate department to understand the total construction area, sold quantity, lowest selling price and prepayment ratio of the whole project. If any abnormality is found, early warning shall be given to the enterprise in time, and on-the-spot verification or tax assessment shall be conducted according to different situations.

While verifying the sales progress of the enterprise, monitor the contractor's operation, and verify the inspection and tax payment (prepayment) application of the construction enterprise in combination with the construction progress of the real estate enterprise. If any abnormality is found, timely give the enterprise an early warning prompt, and conduct on-site verification or tax payment evaluation according to different situations.

(4) If the competent tax authorities confirm that the taxpayer has made advance payment according to the information of the third party, and fails to pay the tax in advance according to the regulations, they shall instruct the taxpayer declare in advance, and inform the taxpayer to submit the Real Estate Sales Progress Collection Form quarterly.

(five) to understand the enterprise's investment and project budget, focusing on verifying whether the design fee, greening fee, consulting fee, advertising fee, main expenses and other contents are in line with the budget.

Article 31 In order to strengthen the management of enterprise project cancellation, the competent tax authorities shall, within 7 days after receiving the Application Form for Cancellation of Real Estate Development Projects submitted by taxpayers, conduct on-the-spot verification on the following contents.

(1) Whether the overall sales progress of the development project has reached100%;

(2) Whether all the properties sold are invoiced;

(3) Whether all taxes have been settled.

After verification, if the verification result is normal, the enterprise is allowed to cancel the project. If any doubt is found, tax assessment shall be made; Those who meet the conditions for filing the case for inspection shall be handed over to the inspection department for investigation.

See annex 1 for common tax-related problems and verification methods in daily management.

Chapter VI Early Warning and Monitoring

Thirty-second tax source management departments should make full use of third-party information, enterprise bidding information, budget and final accounts information, financial system, purchase and sale system and new VAT invoice management system to strengthen analysis and monitoring. Strengthen early warning and monitoring from the aspects of industry tax burden, investment index, sales income index, etc., and check and evaluate in time when abnormal situations are found.

(A) industry value-added tax burden indicators

VAT rate = total paid-in VAT/main business income × 100%, and the early warning value of VAT rate is set at 4%. During the evaluation period, calculate the enterprise's VAT rate and compare it with the early warning value. If there is a big deviation from the early warning value, there may be problems such as not counting or underestimating income, overstating costs and expenses, and falsely offsetting investment.

(2) Input index

Input monitoring should be carried out after the completion of the project. Review construction contracts and budget (final accounts) statements, check the contents of the project, consult the audit report issued by the audit firm, and focus on checking the authenticity of individual contracts and supplementary agreements for projects with final accounts exceeding the budget price. Compare the input of enterprise certification deduction with the enterprise tender and budget report to verify whether the input deduction is reasonable.

1. Verify the consumption of main raw materials such as steel bars and concrete. If the actual consumption exceeds 10% (inclusive) of the standard listed in the above budget, verify whether there is any problem of false income offset.

2. Verify the investment amount of enterprise advertising fee, consulting fee, verification fee and design fee. If it exceeds the budget standard 10% (inclusive), the authenticity of its business shall be verified through the contract between the enterprise and its service provider, and whether there is any false offset.

3. Construction cost. By checking the construction contract, the capital exchange between the enterprise and the contractor, and comparing with the bidding and budget report, the authenticity of its business is verified.

4. The input of auxiliary projects such as greening. Through the auxiliary engineering standards such as greening listed in the enterprise tender, combined with the enterprise budget and final accounts report, verify whether the auxiliary engineering quantity is reasonable.

(3) Sales revenue indicators

According to the enterprise project information, third-party information and its application data, verify whether its sales revenue is true.

1. Use the self-developed products for donation, sponsorship, employee welfare, reward, foreign investment, distribution to shareholders or investors, repayment of debts, exchange for non-monetary assets of other units and individuals, etc. Should be regarded as sales, verify whether the enterprise has the above behavior, but the income is not counted.

2. According to the relevant information, verify the parking spaces, basements and other public facilities involved in the project, and verify whether the above facilities are sold externally but not included in the income.

3. Compare the invoice issuance of enterprises in the same period to verify whether the selling price is obviously low.

Chapter VII Supplementary Provisions

Thirty-third taxpayers have one of the following acts, the tax authorities can deal with it according to the provisions of Article 62 of the People's Republic of China (PRC) Tax Collection and Management Law.

(a) failing to apply for project declaration within the prescribed time limit and requirements;

Failing to submit the tax payment materials (including electronic materials) required by the tax authorities within the prescribed time limit.

Thirty-fourth other matters, according to the relevant provisions.

Article 35 These Guidelines shall be implemented as of 2016110/October 65438.

Attachment 1, common tax-related problems and verification methods

The verification of real estate development industry should focus on completed or phased development projects, starting from four links: project establishment, development, completion and sales. In view of doubts, it is necessary to collect ledger, sales contract, administrative examination and approval documents and certificates, bidding contract, construction budget and final accounts, supervision records and other materials. , and verify the authenticity and accuracy of the project income and cost by means of inquiry and investigation, internal verification and external verification.

(1) Taxable income category

1. The price and extra-price fees charged for selling products were not recorded in time.

(1) problem description

(1) The house payment collected has been detained in the sales department for a long time and has not been recorded as required.

(2) Selling the developed products by means of entrusted sales, collecting part of the sales price through intermediary service agencies and issuing invoices or receipts, so that the development enterprises conceal their income. Or in the case of underwriting, unconfirmed income is declared and taxed according to the agreed collection time and amount.

③ Divide the house payment into two parts, one part on the account and the other part on the outside. The attic, parking spaces, basements and hardcover rooms were sold with separate receipts, and the income obtained was not recorded as required.

(4) privately plan to increase the sales area and conceal the income from the increased area. Building illegal attics, garages and warehouses privately, selling them to the outside world and obtaining the right to use them, issuing receipts, and hiding income without paying taxes.

⑤ Cable TV, telephone, broadband network, one meter per household, air conditioning equipment, security door, visual doorbell, house decoration and other extra charges. In the name of handling fees, funds, agency fees, supporting fees, collection, advance payment, etc., it is charged to the buyer. , the customer gave up the house purchase deposit, the confiscated default deposit, the construction party's delay fine and the government incentive income were not declared and paid according to the regulations.

⑥ Selling commercial housing at a price significantly lower than that of the company's shareholders and related enterprises and individuals without justifiable reasons, and reporting and paying taxes on unconfirmed income.

⑦ Property rights such as clubs that have been developed are transferred to the property, and tax treatment is not carried out according to the developed products, or public facilities such as parking spaces and basements that do not require real estate licenses are sold without income tax declaration.

(eight) to rent unsold houses, shops and parking spaces, and not to declare and pay taxes on the rental income obtained. Or after-sale leaseback business happens, the money actually collected after rent reduction is regarded as income, and the income without rent reduction is declared and taxed.

Pet-name ruby units and individuals engaged in the development of small property houses, do not make tax returns. Some village groups and individuals are engaged in real estate development. They neither go through the formalities of tax registration nor declare the tax payable to the tax authorities.

(2) Main verification methods

(1) Visit the site to understand the real estate development and sales situation, check the housing sales plan, investigate and ask whether the attic, parking space and basement are priced separately, and master the sales situation of the house, attic, parking space and basement.

(2) Collect sales office information, collect paper materials such as ledger, sales contract, sales invoice and receipt, and electronic documents such as sales contract statistics, pre-sale house payment statistics and house sales invoice records, and count the sold area and sales amount. Check the occupancy notice of the property company and check the authenticity of the sales data. Check the confirmed sales area and sales volume with "accounts received in advance", "main business income" and tax returns, and check whether all the sales funds collected by the enterprise are accounted for and declared for tax.

(3) Transfer the agency sales contract and agreement signed by the development enterprise and the intermediary service agency, calculate the sales amount in reverse according to the amount and proportion of the accrued sales commission, compare it with the declared pre-sale income and sales income, find out the differences, and check the sales schedule of the intermediary service agency to see if there is any situation of decomposing invoicing and concealing sales income.

④ Check the construction area, floor area ratio, usable area, unsalable area, supporting facilities, filing area and field development area of the development project in the construction project planning permit, and check whether there is selfless change of planning, increase of usable area and no after-sales income.

⑤ Investigate some buyers to verify whether the invoiced amount is consistent with the charged price. Whether there is a separate receipt for the decoration price of attic, parking space, basement and hardcover room. Whether the prepayment account is an individual account rather than a real estate development enterprise account.

2. Pre-sale income before completion and carry-over income after completion

(1) problem description

(1) Before the product development is completed, it will be sold by pre-sale, and the pre-sale income will not be received in advance or less.

(2) After the product development is completed, the pre-sale income has been hung in current accounts such as "accounts received in advance" for a long time, and the income has not been carried forward, and tax returns have not been made as required.

(2) Main verification methods

(1) check the "accounts received in advance" and other accounts and tax declaration materials, and verify whether the house payment received in advance pays taxes in advance according to regulations.

② Observe the development and sales progress of real estate in each period on the spot, determine the completed projects of developed products according to the project completion acceptance record form, determine the taxable income according to the sales number and house number, and compare it with the subsidiary ledger of "main business income" and "advance accounts" to verify whether the advance accounts are carried forward as required.

3. The price charged for selling products through bank mortgage.

(1) problem description

① The development products are sold by bank mortgage, and the development enterprise fails to pay taxes according to regulations after receiving the down payment and bank mortgage loan.

(2) Record the received mortgage in the name of bank loan as "short-term loan" to conceal income.

(2) Main verification methods

(1) Go to the loan bank to check the deposit balance in the margin account of bank mortgage (the bank collects deposits according to 5%-7% of the loan amount), calculate the mortgage loan amount, compare it with the carry-over income, and find out the tax-related problems.

② Go to the bank where the development enterprise opens an account to inquire about the issuance of mortgage loans and the taxable income.

③ Check the bank statement of the deposit journal, and check whether the money transferred from the bank mortgage loan account is recorded as "advance payment" or "main business income".

(2) Enter the deduction category

1, input tax cannot be accurately divided into more than input tax.

(1) problem description

① There are several real estate projects. If different tax calculation methods are selected, the income obtained after May 20 16 1 year cannot be accurately divided, and the input tax of old projects with simple tax calculation will be deducted.

② For the self-built and self-used real estate in supporting facilities, such as the property right building, the input tax and the developed goods cannot be separated, and the input tax without the installment deduction policy is more than offset.

(3) Unsold development goods are leased, such as the underlying business is leased to shops and kindergartens, but the development goods are not transferred to fixed assets, and the investment is not transferred out for one-time deduction.

(2) Verification method

(1) Check the filing situation of the old projects selected by enterprises for simple collection, and check whether the old projects that have not been completed and delivered have been transferred out of the input tax. If there is no such item in the declaration form, further check the construction progress of the old project of the enterprise and check the account books.

(2) to understand the sales and rental of enterprises' self-occupied buildings and development goods, and to check whether the installment deduction policy is implemented.

2. False offset of input tax

(1) problem description

(1) In the mode of Party A's supply of materials, it signed a false single contract and obtained special invoices for steel, cement and sand.

(two) to buy materials or accept construction services from relevant trading companies, artificially raise the price of materials or the cost of construction and installation, and falsely offset the input.

(2) Main verification methods

(1) Take the method of total project cost control, investigate the average consumption and cost of building materials of local similar products, and focus on auditing the cost of building materials with large consumption and high price.

(2) Check the report issued by the engineering cost engineer of the enterprise, and see the quantity of building materials such as steel bars required for a single project of the enterprise, and then compare the market price of building materials such as steel bars with the cost in the final accounts to find the difference.

(3) Review the construction contract and budget (final accounts), check the contents of the project, consult the audit report issued by the audit firm, and focus on checking the authenticity of individual contracts and supplementary agreements for projects with final accounts exceeding the budget price.

(4) Obtain the supervision records of the engineering supervision department and the material entry test report to verify the authenticity of relevant information.

⑤ Grasp the affiliated enterprises of development enterprises, and compare and analyze whether there is any situation of using affiliated relations to offset income through industry comparison and business practices.

⑥ According to the agreed requirements of contract payment, review the fund payment of the enterprise, and verify the authenticity of unpaid accounts with the other party for long-term outstanding large accounts payable.

⑦ Review the authenticity and rationality of construction projects. One is the authenticity and rationality of billing, and the other is the authenticity and rationality of engineering projects and quantities.