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对一个涉外企业,如何进行税务检查,根据我们的实践经验,谈几点意见: 一、要了解和测试企业内部控制制度及执行情况在开始税务检查工作时,首先要调查被查企业的内部控制制度,对此有一个全面的了解,然后确定审查工作的范围和重点。一般情况是,企业中内部控制制度不健全的地方,就是企业管理中的薄弱环节,也就是检查工作的重点。对企业内部控制制度的审查,具体可分三个步骤。 (一)对企业内部控制制度进行了解和描述一个企业一般都具有相应的内部控制制度文件,通过审阅有关文件、章程,可以帮助我们对企业内部控制制度进行了解。另外,我们还可以
On a foreign-related enterprises, how to carry out tax inspections, based on our practical experience, to talk about some ideas: First, to understand and test the internal control system and implementation At the start of tax inspection, we must first investigate the internal control of enterprises under investigation System, have a comprehensive understanding of this, and then determine the scope and focus of the review. The general situation is that the internal control system in enterprises is not perfect, that is, the weak link in business management, which is the focus of inspection. The examination of the internal control system of an enterprise can be divided into three steps. (I) Understand and describe the internal control system of an enterprise An enterprise generally has corresponding internal control system documents. By reviewing the relevant documents and articles of association, it can help us to understand the internal control system of the enterprise. In addition, we can