小金库(国外英文资料).docVIP

小金库 Since the reform and opening up, the special management of Chinas small Treasury has been carried out three times. (1989, 1995, 2009) The income is unaccounted for, the tax is paid less, and the yushu private coffers have violated accounting, tax laws and other regulations Check if there is a false claim to be transferred to a small Treasury, and pay special attention. Using the method of reporting content is: one is the call, the second is the communication address (including email), three information is receiving a report, the four substantive testing is reference to report private information Illegal private processing fine legal basis: 1999 years after the accounting law, in 2011, the revised the tax administration law, in February 2005 on the implementation of the financial illegal punishment... The characteristics of a small Treasury: one is that the source of funds is public, the other is that the form is concealed, and the third is that the use of the property is illegal Slush fund sources: one is the fiscal appropriation, the second is the governmental fund income, three is a special revenue, four is administrative fees income, five is confiscated income, six is state-owned capital operation income, seven is the paid use of state-owned resources (assets), eight is asset disposal income, nine is property rental income, is ten business income, eleven is interest income, twelve is donation income, 13 is subordinate unit to income Slush fund implementation method: one is hiding advocate business wu income, 2 it is hidden in revenues (fine, fine for delaying payment, compensation), 3 it is inflated cost expense, four is inflated to build assets defray, five is inflated expenses allocated subordinate units Check the contents of the note: check the purchase registration of the paper and check for the completeness of the ticket stubs provided. Second, it is necessary to verify whether the ticket number is continuous, whether the project is complete, large, low