Minimum charge: from 2000 yuan/year;
/kloc-less than 0/00000 yuan (including100000 yuan) (‰): 3 ‰;
/kloc-more than 0/00000 yuan-10/00000 yuan (including100000 yuan) (‰): 0.15 ‰;
/kloc-above 0/100 million yuan-1 100 million yuan (including 1 100 million yuan) (‰): 0.1‰;
More than 65.438+0 billion yuan (‰): 0.02 ‰;
Note: 1. The charging base is the total assets at the end of the year; 2. Calculate expenses through differential rates and progressive segmentation.
Extended data
Six Benefits of Tax Audit Report
1, which can make up for losses and reduce tax expenditures.
The enterprise income tax law stipulates that when an enterprise suffers losses, it can make up for the losses within five consecutive years. In order to make up for the losses, the tax bureau usually requires enterprises to provide tax audit reports.
2. Correctly declare enterprise income tax.
Certified tax agents will adjust the improper accounting treatment of enterprises when doing tax audits, and generally can accurately implement the enterprise income tax payable by enterprises throughout the year.
3. Transfer tax risks.
If the enterprise that issued the report is audited by the tax bureau, and the registered tax accountant is fined for overdue tax and charged with late fees, the overdue tax shall be borne by the enterprise, but the fine and late fees shall be borne by the tax agency, or the enterprise shall recover from the tax agency after paying.
4. It can reduce the risk of tax inspection.
Tax inspection is divided into two situations: ① tax professional inspection; (2) Desk inspection of management department
The tax audit report produced by the tax agency will be uploaded to the Intranet of the Inland Revenue Department for filing, and the Inland Revenue Department will receive the download report on the Intranet.
Under normal circumstances, the tax authorities generally do not check when they see that enterprises have tax audit reports; In the deskmate inspection of the management department, if you see that the enterprise has a tax audit report issued by the tax agency, you will generally not conduct on-the-spot inspection. Therefore, issuing tax audit reports can reduce the probability of enterprises being inspected by the tax bureau.
5. Use the ability of signing certified public accountants or certified tax agents to save taxes for enterprises.
Certified public accountants and certified tax agents usually review the overall accounts of enterprises and communicate with them. Some expenses, they pay more taxes if they do more, and sometimes they pay less taxes if they change a few accounting entries. If they do not handle accounting properly, they will ask enterprises to adjust their accounts and put forward reasonable suggestions for enterprises to save taxes.
6. If you find tax evasion, you only need to pay back the tax, and you don't need a fine.
Reference source: Baidu Encyclopedia-Tax Audit Report