浅谈工业企业增值税的审查方法（Review methods of VAT in industrial enterprises）.docVIP

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浅谈工业企业增值税的审查方法（Review methods of VAT in industrial enterprises）.doc

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浅谈工业企业增值税的审查方法（Review methods of VAT in industrial enterprises）

浅谈工业企业增值税的审查方法（Review methods of VAT in industrial enterprises） Review methods of VAT in industrial enterprises Review method of VAT in industrial enterprises 2008-12-20 15:15:34 A review of the output tax 1 of the production of the same product tax (no other income) of the enterprise, we should first review financial statements in the statement, product sales income and the cumulative number of VAT rate is equal to the VAT calculation table in VAT cumulative number. From review of enterprise output tax is correct, whether the sales are subject to VAT or less subject to VAT phenomenon. 2 of the production of different products or other income tax of the enterprise, we should first examine whether the enterprise is accounted for separately according to different tax rates of product sales, not accounted for separately, according to whether the high rate unified output tax is calculated according to different tax rates; the product sales accounted for separately, it should be according to the classification of products, itemized review products sales ledger, respectively corresponding to each product multiplied with the applicable tax rate, to see if there is no mention of VAT or sales less subject to VAT (especially high rate of product tax at a lower rate) phenomenon. 3 checks product sales revenue credit amount, then the phenomenon of accrued income enterprise have deliberately lag sales or significantly low prices related to the enterprise product and does not meet the requirements of the reduction of income or profits by selling debt, to the sales price of goods according to the new and old plan income phenomenon. 4 case review product sales income and taxes payable - VAT payable - VAT credit letter amount of enterprise sales returns and allowances are true (such as whether the goods returned to the warehouse), compliance with the provisions of (whether get back the special VAT invoice or sales returns and allowances certificate), calculate the offset taxes corre