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税利检查,是财税部门依据国家的财政、税收法令和财务会计制度,对企业是否正确履行交纳税利义务的一种监督职能。补缴税利后,企业必须进行帐务调整,这一方面可以保证财务核算资料与财税征管资料的一致,另一方面也能防止明补暗退和重复交税的现象发生。因为企业的所得税和上交利润是根据累计应纳税所得额计算的,在年度内,检查发现应纳税所得额不实,补征税利后,企业如果不调整帐务,下月申报,累计数中仍不包括检查增加的部分,税务部门据以计算扣除已交数时,已补税款就会原封不动退还给企业;年度终了后结算查出的差错,如果只补税利,
Tax and profit inspection is a supervisory function of the fiscal and taxation departments on the correct performance of tax and profit obligations of the enterprise according to the state’s fiscal and tax laws and regulations and the financial and accounting system. After the payment of tax profits, enterprises must make adjustments to the accounts, on the one hand you can ensure that the financial accounting information and tax collection and management information on the one hand, on the other hand can also prevent Mingbu secret and duplicate tax payment phenomenon. Because the enterprise’s income tax and profits paid are calculated on the basis of the accumulated taxable income, during the year, the tax authorities found that the amount of taxable income is not real. After the tax is levied, if the enterprise does not adjust its account, it will declare next month and accumulate Still does not include the inspection part of the increase, the tax department is calculated according to the calculation deducted the number of paid, the tax will be paid back to the enterprise intact; settlement after the end of the year the error, if only the tax,