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在审计实践中,发现同一地区企业帐务中分别有以下三份地方税收稽查结论书:1、1995年某企业应纳税21206元,已交税6045元,当年欠税15161元。企业根据该结论调整相关帐务后,当年欠税余额与该稽查结论相吻合,但查纳税凭证与企业实际支付不相符,企业未交税,而结论却认定已交税款。2、1995年某企业当年结论各税款计提、解交、欠税与稽查结论书相吻合,历欠税款帐户余额与该结论书结算数相符,查企业上年结转欠税额,当年缴税凭证与结论书缴款相差10075元。3、1995年某企业当年税款计提和完税凭证纳税额与稽查结论
In the practice of auditing, we found that there are three local tax audits in the accounts of enterprises in the same area respectively: 1. In 1995, an enterprise should pay taxes of 21,206 yuan, paid tax of 6,045 yuan and tax-owed of 15,161 yuan that year. After the enterprise adjusts the related account according to the conclusion, the balance of the year owed by the enterprise is in line with the conclusion of the inspection, but the tax payment is not in conformity with the actual payment of the enterprise and the enterprise fails to pay the tax, but concludes that the tax has been paid. 2. In 1995, the conclusion of each enterprise in 1995 that the tax accrued, settlement, arrears and audit findings are in line with the balance of the account owed by the tax settlement of the conclusions of the number of consistent investigation of enterprises carried over the previous year, the amount of tax arrears, the year Tax payment certificate and conclusion of the difference between the payment of 10,075 yuan. 3, 1995, a year enterprise tax provisions and taxes paid vouchers and audit conclusions