1, different functions
Taxable amount is mainly the company account used for deposit and withdrawal and transfer;
Unpaid taxes are used to settle all laws and regulations, including withdrawing cash and paying employees' wages and benefits, while general deposit accounts can only handle general settlement business, but cannot withdraw cash and pay employees' wages and benefits.
2. Different in nature
The taxable amount can be settled by transfer, deposited in cash, and cash withdrawal is not allowed. .
Unpaid taxes can be deposited or withdrawn at any time, but the withdrawn funds must be transferred to basic account by company transfer check, and then withdrawn by company cash check.
3. Different purposes
The purpose of tax payable is to determine whether the internal control of the audited entity can prevent and find major misstatements or omissions found in specific financial statements.
And did not pay taxes to cope with the risk of material misstatement in the assessment. In order to prove that control can prevent or find and correct major misstatements at the identification level, it is necessary to obtain the relevance and reliability of audit evidence. The higher the requirements for the relevance and reliability of audit evidence, the larger the scope of control testing.
4. The scope of coverage is different.
Taxable amount includes: salaries of administrative and technical personnel, personnel who purchase, keep and drive various machinery and vehicles, stevedores before materials arrive at the site warehouse, full-time trade union personnel, medical personnel and other personnel paid by construction management fees or non-operating expenses.
Unpaid taxes include: income obtained by individuals engaged in design, decoration, installation, drawing and testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, auditing, painting and calligraphy, sculpture, video recording, performance, agency services and other services.
5, the test properties are different
Technically speaking, tax payable is still an analysis procedure, which mainly evaluates information by studying the relationship between data, but only regards this technical method as a substantive procedure, that is, identifying various transactions, account balances, presentation and related determination whether there is misstatement.
Unpaid tax is an audit procedure, which is used to evaluate the effectiveness of internal control in preventing or discovering and correcting major misstatements at identified levels.
Baidu Encyclopedia-Taxable Amount
Baidu encyclopedia-tax payment