Description of tax self-inspection report

Description of tax self-inspection report

Fan tax inspection self-inspection report:

First, improve the working mechanism and system construction.

Our bureau set up a leading group for government information disclosure (government affairs disclosure) of Sichuan Local Taxation Bureau, headed by Party Secretary and Director Shan, and made a tax self-inspection report. The establishment of government information disclosure (government affairs disclosure) leading group office. Government information disclosure (government affairs disclosure) leading group is responsible for the overall planning, major issues and important documents of government information disclosure in the local tax system of the province, and comprehensively promote, guide, coordinate and supervise the government information disclosure in the local tax system of the province. Government information disclosure (government affairs disclosure) work leading group office specifically undertakes the daily work of the leading group. At the same time, all units in the bureau have arranged full-time and part-time personnel to serve as liaison officers for government information disclosure, responsible for information collection, information release and comprehensive coordination. Local tax bureaus of cities and states have also set up a leading group for government information disclosure headed by the director to make overall arrangements and unified guidance for the information disclosure work of local governments, forming a work pattern with clear responsibilities and implementation at different levels within the system.

My bureau starts with the links that involve the vital interests of the masses, earnestly safeguard the interests of taxpayers, and are prone to unhealthy practices and unhealthy practices, and establishes and improves the government information disclosure system. A series of rules and regulations have been formulated, such as Guide to Government Information Disclosure of Sichuan Local Taxation Bureau, Catalogue of Government Information Disclosure of Sichuan Local Taxation Bureau, Working Rules of Sichuan Local Taxation Bureau on Disclosure of Government Information upon Application, and Measures for Confidential Examination of Government Information Disclosure of Sichuan Local Taxation Bureau. To sort out the relevant information of government information disclosure, compile the compilation of the system of government information disclosure and the construction of administrative efficiency of organs, and issue it to all units of the bureau. The disclosure of government information will be the key training content of office business training in municipal and state bureaus and pilot counties and municipal bureaus.

Second, broaden distribution channels and improve information quality.

Vigorously strengthen the information construction of internal and external networks. Internal and external websites are important carriers of government information disclosure in local tax system. The whole system uses the intranet information assembly platform in a unified way, and the special person is responsible for editing and auditing, which realizes the timely assembly, submission and release of information of provincial bureau offices, municipal bureaus and pilot counties and bureaus with expanded power, ensures the timeliness of information work and improves the quality and efficiency of information work. Complete the revision of the external network, open a column of government information disclosure, and fully disclose government information closely related to taxpayers and the public in a timely manner. As of July 3, 2009, KLOC-0/day, 870 pieces of all kinds of information were published on the external network.

Proactively submit special information. Focus on the key work concerned by the provincial party committee, the provincial government and State Taxation Administration of The People's Republic of China, and actively reflect the work dynamics of the local tax system to the higher authorities. According to the new requirements of information work in the new situation and combined with work practice, we should actively explore new ideas, methods and ways of information work to enhance the initiative and creativity of work. Improve the way of information service, increase the intensity of information signing, and actively seek and dig information clues from meetings, documents, news, leaders' speeches and instructions. Attaching great importance to the details of information editing, we should not only strictly control the quality of information editing, but also improve the format, punctuation and printing to improve the overall quality of information work. As of July 3, 2009, Kloc-0/day, * * * has reported more than 30 articles to People's Republic of China (PRC) Provincial Party Committee, Government and State Taxation Administration of The People's Republic of China Special Newspaper1day. Among them, the State Council adopted information 1 article, and the government adopted 33 special newspapers.

Focus on improving the external public platform. Earnestly do a good job in the content guarantee and network maintenance of information disclosure platforms such as the government e-government extranet, government information disclosure column and local tax channel of the State Administration of Taxation, and update and release information in a timely manner. Starting with optimizing the official document processing process, the government information disclosure option column is added in the official document processing link, and each office determines whether it is open, the time limit and the scope of disclosure according to the contents of the official document when drafting the official document. After the official document is officially issued, it will be released in time by a special person according to the final filling option. At the same time, in accordance with the "Sichuan Provincial Local Taxation Bureau Government Information Disclosure Catalogue", actively disclose information such as government affairs dynamics, personnel appointment and dismissal, summary plan, laws and regulations. As of July 3 1 day, our bureau submitted information 176 to the Sichuan government website, 33 to the government, and 126 to the State Taxation Administration of The People's Republic of China local tax channel. In addition, our bureau has also carefully planned the online interview program of provincial bureau leaders, and the bureau leaders have real-time communication with netizens on the government website on real estate tax-related issues.

Effectively rely on all kinds of news media. Widely rely on radio, television, newspapers and other media channels to publicize the latest and fastest tax policies and tax collection and management reform measures, so that taxpayers can timely and accurately understand the latest tax policies, understand and support the work of tax authorities, and provide strong public opinion protection for tax collection and management. This year, our bureau cooperated with sctv and Sichuan People's Broadcasting Station for many times to broadcast various TV and radio programs on tax policy. He has published 38 articles in Sichuan Daily, China Tax News and Sichuan Business Daily.

Make full use of other public channels. Set up a government information disclosure column in the service hall to disclose the responsibilities, contacts and contact information of each office in detail. Practically compiled the 2008 annual government information disclosure work report of our bureau and published it on the government website. Submit the published documents to the Provincial Archives Bureau in time every year.

Clarify the key points of work and highlight supervision and inspection.

In accordance with the requirements of the Notice of the General Office of Sichuan Provincial Government on Doing a Good Job in Openness of Government Affairs in 2009 (Chuan Ban Han [2009] No.76), our bureau has made great efforts to do a good job in the "two accelerations" of service, highlighted the key points of publicity, and timely disclosed information on post-disaster recovery and reconstruction of the local tax system, deepening the construction of administrative efficiency, expanding domestic demand, and maintaining steady and rapid economic growth. In the specific classification, the principle of openness is taken as an exception, and the information that should be disclosed should be voluntarily disclosed according to the classification standards of voluntary disclosure, disclosure upon application and non-disclosure, and the matters that should be disclosed upon application should be properly handled, and the government information that is not disclosed should be strictly controlled. At present, our bureau * * * has accepted 1 piece disclosed according to the application, and successfully completed it according to the prescribed procedures without charging any fees. Did not apply for administrative reconsideration or administrative litigation because of the disclosure of government information. At the same time, the audit was conducted in strict accordance with the Measures for Confidential Review of Government Information Disclosure of Sichuan Local Taxation Bureau, and there was no leakage incident caused by government information disclosure.

To effectively implement government information disclosure, we must do a good job in supervision and evaluation. Our bureau has formulated the Measures for Investigating the Responsibility of Government Information Disclosure Faults in Sichuan Province, established the assessment system and accountability system for government information disclosure, and conducted regular supervision and inspection on government information disclosure. Twenty-eight representatives from various industries were hired as social supervisors of government information disclosure, who put forward opinions and suggestions for the information disclosure work of local taxation departments, and supervised and fed back the implementation of government information disclosure.

Under the leadership of the provincial party committee, the provincial government and State Taxation Administration of The People's Republic of China, the government information disclosure work of our bureau has made certain achievements. However, there is still a certain gap from the requirements of superiors. I will further implement the "Regulations on Government Information Disclosure in People's Republic of China (PRC)" and further promote the government information disclosure in light of the actual local tax work.

Self-inspection report of tax inspection:

Our company is a wholly-owned subsidiary of XXX Food Co., Ltd. registered in Xinjiang, belonging to food processing enterprises, and its business scope covers the production and sales of instant noodles, dried noodles, vermicelli and condiments. Registered capital100000 yuan.

Our company was officially put into operation in 2008, with supply, production, logistics, marketing, finance and other departments. We follow the accounting method of enterprises and set up general ledger and subsidiary ledger. At present, we use Kingdee software, and our tax returns are unified online as required. Every year, the declared taxes of national tax and local tax include value-added tax, urban construction tax, real estate tax, education surcharge, personal income tax, etc., all of which are self-declared and there is no employment tax. Every year, our company employs the staff of tax agency to verify and inspect our income tax settlement and annual audit, and issue a report. Now, the self-inspection of our company is reported as follows:

The special VAT invoice used by our company to deduct the input tax is true and legal, and there is no invoice that the billing unit is inconsistent with the payee or that the goods recorded on the face are inconsistent with the goods actually deducted in storage.

The freight invoice used to deduct the input is true and legal, and there is no freight declaration unrelated to the purchase and sale of goods to deduct the input tax; The freight incurred in the purchase of fixed assets or the freight incurred in the sale of fixed assets exempted from value-added tax shall not be deducted from the input tax; No international freight forwarder invoice and international goods transport invoice are deducted from the input; There is no transport invoice deduction input that is inconsistent between the drawer and the carrier; There is no input tax deduction in transport invoice with incomplete items.

The general VAT invoice, ordinary machine invoice and manual invoice obtained by our company have been inquired through the national tax network, and the inquiry information is consistent with the face value.

There is no case that the purchase of fixed assets of housing and construction is declared to deduct the input tax.

There is no case where the input tax is not transferred out as required when non-taxable items such as construction in progress and collective welfare purchase materials, electricity, gasoline and other goods.

If there are returns or discounts, the input tax has been transferred out according to the regulations.

Goods used for non-taxable items, tax-exempt items and abnormal losses shall be transferred out as input tax according to regulations.

Sales revenue records are complete and timely: there is no case that barter transaction revenue is not recorded; There is no unrecorded income from debt-to-equity swap; There is no situation that the products sold have not been invoiced and the income obtained has not been recorded in accordance with the regulations; There is no situation that sales revenue is not transferred to the account for a long time. There is no case where sales are regarded as acts and the output tax is not accrued according to regulations.

There is no case of using red-ink invoices that do not meet the requirements to deduct taxable income: sales returns, sales discounts or discounts occur, and the red-ink invoices issued and accounting treatment comply with the provisions of the tax law.

Operating income is recorded in a complete and timely manner, and cash income is recorded in accordance with the regulations; Issue invoices to customers and record corresponding income according to regulations. Confirm the income according to the time stipulated in the provisional regulations on business tax and complete the tax obligation on time.

Without various reductions and exemptions in turnover tax and subsidies, those who receive government incentives are not included in taxable income according to regulations.

There are no inflated costs such as using false invoices or false labor fees, using invoices and vouchers that do not conform to the provisions of the tax law, and collecting costs and expenses, and the items in the cost expenses that meet the standards of fixed assets have not been adjusted for tax payment; Management system software that meets the standards of intangible assets will be included in the operating expenses at one time, and no tax adjustment will be made.

There is no over-tax standard for drawing employee welfare funds, trade union funds and employee education funds, no tax adjustment, no over-tax standard for drawing basic old-age insurance, basic medical insurance, unemployment insurance and employee housing provident fund, no tax adjustment, no over-tax standard for drawing supplementary old-age insurance, supplementary medical insurance and annuity, and no tax adjustment.

There is no unauthorized change in the cost valuation method and adjustment of profits.

There is no excessive depreciation of fixed assets and amortization of intangible assets: if the residual rate of fixed assets is lower than that stipulated in the tax law or the depreciation period of electronic equipment is different from that stipulated in the tax law, no tax adjustment will be made; Tax adjustments have been made to the difference between the depreciation period of fixed assets and the amortization period of intangible assets and the tax regulations.

There is no over-standard expenditure such as business promotion, business entertainment, advertising, etc., and there is no unauthorized expansion of the scope of technology development expenditure and enjoyment of tax incentives.

Personal income tax has been withheld and remitted from the wages paid to employees by enterprises in various forms.

Our company will complete our tax self-examination timely and accurately in the special tax inspection and tax self-examination.

Tax inspection self-inspection report Fan Wensan:

Recently, according to the work arrangement of State Taxation Administration of The People's Republic of China, in order to carry out the 20xx special tax inspection in an orderly manner, Xiamen State Taxation Bureau decided to organize export enterprises and foreign trade suppliers of electronic, clothing and furniture products to carry out tax self-inspection guided by enterprises and guaranteed by spot checks and key inspections by tax authorities.

The objects and scope of this self-inspection include: foreign trade enterprises and production enterprises that applied for export tax refund (exemption) of electronic, clothing and furniture products in 20xx and 20xx, and foreign trade suppliers of electronic, clothing and furniture products. Focus on checking the export and supply sources of electronic, clothing and furniture products, and check whether there are tax violations. If there is any tax violation, it should be traced back to the previous year.

This self-examination implements "sunshine inspection" and encourages self-examination and self-correction. The tax authorities will screen the self-inspection list of export tax rebate enterprises, inform the enterprises of the relevant laws, regulations and policies on export tax rebate, the key points of tax inspection, and the legal responsibilities and rights and interests of enterprises in self-inspection and self-correction, and determine the objects of spot check and key inspection according to the audit of the self-inspection report of enterprises. The tax problems found by enterprises themselves may be given a lighter, mitigated or no punishment according to law. If the problem is not reported in the self-examination stage, or if it is not reported truthfully according to the regulations, it will be dealt with according to law after being checked and confirmed by the tax authorities. Enterprises should also check the tax inspection problems one by one, fill in the self-inspection report truthfully, and list them one by one if there are any violations; If the tax payable (recovered) is required, the period of tax payment shall be stated, and it shall be put into storage after being confirmed by the competent tax authorities.

Relevant enterprises can download the self-inspection report from the municipal tax website and submit the self-inspection report within 15 working days. The enterprise shall submit the tax self-inspection commitment letter, the export tax refund (exemption) enterprise self-inspection report and schedule, and the foreign trade supplier enterprise tax self-inspection report and schedule. The statements shall be submitted to the competent tax authorities in the form of paper and electronic data. The submission method is to log on to the national tax website-"tax hall"-"self-inspection report submission". The inspection arrangement opinions carefully checked the tax payment of our unit from 2008 to 20 10 to the end of May. The self-inspection is now reported as follows:

I. General situation of the enterprise

The paid-in capital is XX-XX, and the company has functional departments such as engineering department, finance department, sales department and office. Achieve the sales income of XX-XXX-X yuan.

Second, the self-examination situation

According to your opinions on inspection arrangement, we mainly inspected the tax payment of this enterprise from 20xx to the end of May of 20 10. The results of self-inspection are as follows:

1。 Business tax inspection: By the end of May of 20xx, the enterprise had underpaid business tax:. . Yuan; Urban construction tax:. . . Yuan; Additional education fee:. . Yuan; Land value-added tax:. . . Yuan; Water conservancy fund: 2. . . Yuan; The main reason for underpaying taxes is that the company bid for land 12 in June 2008. 64 mu, the transaction price at that time was 5 million mu. After the original planned land is obtained, construction can be started as soon as possible to speed up the withdrawal of funds. However, due to the obstacles set by individual households in the process of demolition, it has not been possible to remove them so far. Most households' resettlement compensation and transition expenses have caused serious difficulties in corporate capital turnover, resulting in tax arrears.

2。 Withholding tax inspection

According to the requirements of the tax bureau, we have carefully supervised the tax payment of construction enterprises and actively withheld and remitted them. However, there are still some problems:

(1) As the project has not been settled, the project payment has been paid. . . Yuan, the project has not been withheld tax.

(2) The others have been paid because they are handling the transfer certificate. . . Yuan, tax has not been withheld.

After self-reflection, we fully realize our mistakes. In addition to actively paying taxes, we should seriously study relevant laws and regulations, learn tax knowledge, correct mistakes, abide by laws and regulations, pay taxes according to regulations, and do our due duty for the prosperity of the country and the development of enterprises.