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在检查企业所得税年终汇算时,企业往往隐瞒利润,但我们受托对江岸区内30户小型工业企业合同兑现审计时,却发现有的承包经营企业一反常态,年终决算虚增利润的现象比较严重。这次兑现审计,仅30家企业共调减利润186.66万元,占其自结利润的10.02％。他们采用多种手段,有意制造虚假决算,企图骗取合同兑现奖励。而且所得税包死于基数中,他们也不必担心因虚增利润而多缴税金。一、假列销售,虚盈实亏。5家企业采取开空头发票的手段,做假销售,无本求利共213625元。如一家印刷厂在年度内共假报销售额97890元,这样全年“利润”就有94879元,实际亏损3000余元。为了平
When checking the corporate income tax year-end budget, companies often conceal profits. However, when we were entrusted to audit 30 contracts of small-scale industrial enterprises in Jiang’an District, we found that some contracting companies were unconventional, and the phenomenon of inflated profits at the end of year accounts was serious. In this audit, only 30 companies reduced their total profits by RMB 1.8666 million, accounting for 10.02% of their self-determined profits. They used a variety of methods and deliberately created false accounts in an attempt to defraud the contract to honor the award. Moreover, the income tax package dies in the base, and they do not have to worry about paying more taxes due to inflated profits. First, false sales, false real losses. Five companies took the measure of opening up hair tickets and sold fake goods. There was no 213,625 yuan for this product. For example, a printing factory would falsely report sales of 97,890 yuan in the year, so that the annual “profit” would be 94,879 yuan and the actual loss would be 3,000 yuan. For flat