1, the enterprise lost 65438+ more than ten thousand in that year.
2. Loss for three consecutive years.
3. Pre-tax deduction for construction enterprises, real estate development enterprises and commercial retail enterprises with sales income exceeding 30 million in that year.
4. The income tax audit report of the profit of the enterprise in the current year and the loss of the previous year to make up for the loss, so as to make up for the loss of the previous five years.
According to the principle mentioned above, each district will have its own policy every year. For example, Haidian District and Chaoyang District will hire tax agents to audit their affiliated enterprises no matter how much they lose in 20 17 years, and submit audit reports to the tax bureau. Local tax bureaus have different requirements. Therefore, whether tax inspection is needed depends on the requirements of the local taxation bureau.