Do you know how tax inspectors investigate the off-balance sheet accounts and two sets of accounts of pharmaceutical companies? Do you know how tax inspectors investigate the off-balance sheet accounts and two sets of accounts of pharmaceutical companies? The following is my knowledge about how to investigate and deal with off-balance-sheet accounts and two sets of accounts of pharmaceutical companies. Welcome to reading.
First of all, inspectors should be familiar with the basic situation of the inspected unit and other relevant information.
1, business nature, business scale and organizational structure;
2. Operating conditions and risks;
3. Being investigated in the previous year;
4. Production process;
5, accounting procedures, financial accounting information and financial status;
6. Establish internal control systems such as relevant departments and specific division of labor;
7. Relevant information of the same industry or similar industries.
Second, test internal control, see? Off-account account? The possibility of existence.
Internal control refers to the policies and procedures formulated and implemented by the audited entity to ensure the effective operation of business activities, protect the safety and integrity of assets, prevent, discover and correct errors and frauds, and ensure the truthfulness, legality and integrity of accounting data. Internal control includes three elements: control environment, accounting system and control procedure.
1. In the control environment, the concept, method and style of management, the existence of internal audit, external influence, etc. Are they all correct? Off-account account? Or set up a game? Off-account account? Proportion and size have a great influence.
2. The accounting system should provide complete information for each transaction? Trading trajectory? . So-called? Trading trajectory? It is a series of signs provided by codes, trading indexes and written materials that link the account balance with the original trading data. Among them, the inspection of whether the waybill and sales invoice are pre-numbered and registered, and the inspection of the sales deadline are also the methods we often use.
3. Understand the division of responsibilities, voucher and record control and independent audit in control procedures. Off-account account? Very helpful.
Therefore, if the internal control system of the inspected unit is perfect and effectively implemented, then? Off-account account? The possibility of existence is relatively small; If the internal control system of the inspected unit is not strict or even chaotic, or the internal control system is good but not effectively implemented, then? Off-account account? The possibility of existence is relatively large.
Third, carry out analytical review and check? Off-account account? Further judge the possibility of existence.
Paying attention to and using the results of analytical review will help to find a breakthrough, thus making substantive testing (inspection) targeted and improving work efficiency.
1. Compare the main business income of the current period with the main business income of the previous period, and analyze whether the product sales structure and price changes are normal and the reasons for the abnormal changes. Some units have some relatively stable income over the years and suddenly disappeared in the financial accounts; In other units, some incomes increase year by year, but suddenly decrease. If we get to the bottom of these problems, these incomes often enter? Off-account account? . So, check it out? Off-account account? First of all, it is necessary to clarify the business income of the unit, including normal business income and abnormal business income; Then see if there is any such income in the financial account of the unit, and whether the income on the account is consistent with the actual income.
2. Compare the fluctuations of the main business income of each month in this period, analyze whether the trend is normal, whether it conforms to the seasonal and periodic operating rules of the inspected unit, and find the reasons for abnormal phenomena and major fluctuations.
3. Calculate the gross profit margin of important products in this period, the sales of important customers and the gross profit margin of their products, analyze and compare the changes of gross profit margin of similar products in this period and the previous period, pay attention to whether the income and cost match, and find out the reasons for major fluctuations and anomalies.
4. Analyze unreasonable expenditure. In the audit work, if we find expenditure of unknown origin, we should trace it back to the source. For example, it is recorded in the book that the supply and marketing personnel have traveled to a certain place for many times, but they have not had business dealings with the place. Our auditors should consider whether it exists. Off-account account? Yes
5. According to the production and operation of the enterprise, analyze whether the freight and labor costs in the cost are normal or too high for further verification. Because, taxpayers will consider legalizing their illegal or over-limit expenditures with the minimum expenditure, such as illegally obtaining freight invoices and labor invoices issued by local taxes, falsely listing costs to obtain funds, and reducing taxable income.
6. Compare the total production cost and its unit cost, the total manufacturing cost before and after each period and each month of this year and its composition, and conduct input-output analysis, production, supply and marketing (or: invoicing) analysis.
In particular:
(1) According to the various materials consumed in the production of a product listed in the product formula (product composition table), calculate the output to be produced with the actual consumption of one (or several) materials in the enterprise;
(2) According to the consumption of unit product packaging, calculate the output to be produced with the actual consumption of packaging;
(3) According to the fuel or power consumed per unit product, calculate the actual output with the fuel or power actually consumed;
(4) Calculate the product output according to the product output rate, and compare the calculated output with the bookkeeping output;
⑤ For special industries, the volume of scrap can be calculated according to the charging standard, and then the weight of scrap can be calculated according to the specific gravity of the materials used, and compared with the weight of scrap recorded in the account book;
⑥ For some special product manufacturers, you can check the yield or qualified rate, inquire about the quantity of second-class defective products, defective products and waste products, and then compare them with the recorded quantity. For example, check a printing equipment enterprise, the raw material of the enterprise is mainly aluminum, and the finished product is the photosensitive plate needed by PS color printing enterprises. For this enterprise, we will find the following two key formulas according to the above ideas: the number of finished products (area) = the input of raw material aluminum? The specific gravity of aluminum? The thickness of the finished product? (1- loss rate) Scrap weight = input of raw aluminum? attrition rate
⑦ Compare the amount of wages and expenses before and after each period and each month of this year.
In particular:
(1) piece-rate wage analysis, according to the consumption of unit product wages, calculate the birth output with the actual paid wages;
(2) For the ratio of sales volume to wages specified in the sales contract scheme, the product sales volume shall be calculated according to the actual paid wages;
③ Analyze the monthly salary, total annual salary, year-end dividends and dividends of managers. In order to pay less personal income tax, some enterprises rarely record the salaries, bonuses and dividends of managers on the books, but the personal consumption expenditure is obviously inconsistent with the book income. Really? Off-account account? It goes without saying.
(4) Compare the amount of operating expenses before and after each period and each month of this year, especially the "transportation and miscellaneous fees" in the sales expenses of enterprise products, because it is closely related to sales revenue and is directly proportional. If the amount of freight and miscellaneous expenses occurs in a large amount, but the sales revenue does not change much, we should also consider the seriousness of the problem. If an abnormal situation is found after an analytical review of the above-mentioned projects, but the management can't reasonably explain it, what does it mean? Off-account account? There is a great possibility of existence, and a surprise inspection can find it out? Off-account account? .
Fourth, carry out substantive tests and obtain fixed evidence in time (the specific methods of obtaining evidence include: inquiry, inspection, supervision, observation, confirmation and recalculation).
1, take the mass line to find a breakthrough.
That is, according to the clues reflected by the masses, the method of tracing after asking relevant personnel. Because? Off-account account? Being dominated by a few people, unfair distribution and improper use, the masses have great opinions. So, check? Off-account account? Attention should be paid to the exposure of the masses. First, seriously investigate and deal with the problem of setting up private coffers. The second is to check the private affairs of some units? Off-account account? When there is a problem, it is necessary to mobilize the masses widely, find insiders to understand the situation individually, and let the masses provide clues and information to find a breakthrough.
2. Implement tax inspection.
Focus on checking the safes, filing cabinets and desks of relevant personnel in the supply, production, sales and finance departments of the unit, and check whether there is any. Off-account account? As well as the corresponding deposit slip, deposit passbook and cash, comprehensively obtain relevant supply, production, sales, financial and statistical data, such as relevant materials, finished products, warehousing documents, production reports, sales reports, financial statements, material custody accounts, finished product custody accounts, supply and marketing contracts, product formulas (ingredient lists), out-of-door cards, and relevant information in microcomputers. Looking up the records of shareholders' meetings and board meetings (or similar meetings), it is found that the company's operating conditions, operating conditions, major decisions and profit distribution are all related to its records. Check with the account records, and check the laboratory test sheet and inspection sheet records of the inspection department. If the cement production industry is inspected, it is found that there is a big difference between the test sheet and the actual sales quantity, so as to find out? Off-account account? . In fact, not only the cement production industry, but also many other production industries have set up laboratories and inspection departments, and their data are more comprehensive and accurate.
3. Inventory supervision.
Especially after the analysis and review, the number of varieties with questionable quantity and amount in raw materials, semi-finished products and finished products should be verified. Compare the actual quantity of warehouse products with? Finished product? Check the balance of the subsidiary ledger to see if there are any products missing. Product sales revenue? Calculate and use white bars to offset inventory and other problems.
4, observation, that is, on-site inspection of the business premises, physical assets and related business activities of the inspected unit and the implementation of its internal control.
(1) During inventory monitoring, inspectors can go to the production workshop of an enterprise to observe, understand (query) its production process, material use and product production, whether scraps, by-products and waste products are produced in the production process, and how to conduct accounting. Are there any leftover bits and pieces, by-products and waste products sold without sales treatment, and keep them for use? Small vault? Used for other purposes;
② Observe and understand (inquire) the actual situation of its machinery and other fixed assets. Because the original value of fixed assets reflects the production and processing capacity, some enterprises do it intentionally in order to avoid taxes. From the purchase of fixed assets, raw materials to sales receipts, there is no account in the whole cycle, which requires our inspectors to observe on the spot;
(3) the number and composition of production personnel;
(4) the scale of the business premises; Wait a minute.
5. Inventory monetary funds.
① If the inventory result shows that the cash on hand is more than the cash account balance, can it be found out? Off-account account? ;
(2) Obtain the bank account opening certificate from the People's Bank of China or various specialized banks, and then check it with the deposit journal of the enterprise. For the bank accounts that are not recorded, go to the bank to read the bank deposit statement, refer to the bank summons one by one, implement the payment and receipt, find out the whereabouts of the money, and make statistics to prepare for the next investigation and evidence collection. For the bank accounts that the enterprise has recorded, it is also necessary to read the bank deposit statement one by one and check with the deposit journal of the enterprise to see whether all the business of the enterprise has been recorded. For the business that has not been recorded, it is necessary to go to the bank to check the relevant bank summons and carefully check the whereabouts of the funds;
(3) For the receipt and payment of cash, we can find out the flow of funds by checking the personal savings account set up by the inspected object in the bank, so as to find out the case.
6. Check the tickets (especially the bills and vouchers that should be numbered consecutively) by checking whether the receipts and payments vouchers are complete and whether the income filled in is recorded completely.
During the inspection, count all invoices and receipts purchased, made and received by the unit, check them with used invoices and receipts (including invalid receipts) and unused invoices and receipts, check whether their numbers can be connected, check whether the tickets are complete, and check whether the income from filling in the receipts is fully accounted for. If you find that the bill is incomplete or the income is not recorded, you must trace it, so you can find out? Off-account account? .
Undefined, for example:
(1) Go to the finished product warehouse to check the outbound documents, such as outbound documents and bills of lading? Finished product? Check with the credit of the account to see if there is any situation that the finished products are issued without sales treatment and the income is concealed;
②? Finished product? Check the subsidiary ledger with the product warehousing subsidiary ledger to see if there is a problem that the products are sold directly by the warehouse and the sales income of the products is concealed.
7. Transfer or send a letter to investigate, investigate and sell.
Some companies have? Off-account account? But it was well hidden and even destroyed in a short time. Our inspector? Knowing that you have evaded taxes, you just have no handle? This requires us to adopt circuitous strategies and tactics.
(1) Check the income or expenditure of a company, and check with the relevant payment or collection company. For example, inspectors can go to the other side of the purchase and sale to verify the kickbacks, rewards, rebates, etc. in the process of purchase and sale, and check whether there is any progress;
(2) To verify or identify whether there is false invoicing or false invoicing for cash from suppliers and relevant departments;
(3) Check taxable labor contracts and production records such as entrusted processing, repair and replacement, and check whether the entrusted processing contract has been executed and whether the processing fees receivable have been collected. If it has not been received, you can check whether the entrusting party has paid. If it has been paid, you can always find out by tracing the processing fee. For example, the tax burden of a commercial enterprise is relatively low. Through the above analysis and review, it is found that the reason is that the main franchise products have low gross profit margin and small added value. Accounts payable? The balance of accounts payable of the above-mentioned licensed product suppliers in the subsidiary account is basically increasing. We moved the supplier? Accounts receivable? When making a detailed account, accounts receivable? Balance and our inspected unit? Accounts payable? The balance does not match. After comparing the two, the fact of kickback was found.
Five, on-site inspection should pay attention to several consciousness:
Breaking into the taxpayer's business premises and financial department requires every investigator to have the consciousness of paying attention to details, using strategies, skills and evidence.
1, attention to detail.
When investigating a case, we should be good at capturing and applying the subtle phenomena on the spot, analyzing these phenomena by using the knowledge in daily life and social activities, finding out where the taxpayer's behavior violates the daily laws and logic, and pointing out the taxpayer's mistakes on the spot, which will put pressure on the taxpayer's psychology and lay a good foundation for the breakthrough of the case. For example, in a case of tax evasion, at first, the investigators found no evidence of tax evasion in the taxpayer's business premises and financial department, but some behaviors of the taxpayer's financial personnel attracted the attention of the investigators. Investigators noticed that the taxpayer's financial controller had been in and out of the room for a long time several times, and when he returned to the investigators, he was already in a rage. Investigators believe that the taxpayer's office is on the15th floor of the office building, so it is impossible to go upstairs and downstairs by elevator. Investigators concluded that the CFO carried and concealed some information. According to this clue, the investigators found evidence of tax evasion brought here by the chief financial officer in the stairwell of the office building14th floor.
2, the use of strategic awareness.
In the process of inspection, enterprises will inevitably refuse to provide true and accurate tax information under various excuses during on-site inspection. For example, cashiers, warehouse keepers and other important personnel go out on business, and they can't open the data cabinets and filing cabinets, so that investigators can pick them up another day, and so on, so as to hide the evidence of tax evasion. At this time, it is necessary for case handlers to first adjust their working mood, be good at grasping the initiative on the spot, publicize tax laws and regulations in time, grasp the taxpayer's psychology by using the provisions of tax laws and regulations and the resilience of case handlers, and force the parties to provide tax information, thus controlling the initiative. You can also use some reasonable methods to obtain evidence in social activities.
3. Pay attention to the awareness of skills.
Pay attention to work skills when handling cases. The specific facts of each case are different, and the work skills are different. Only by accumulating more experience in daily work can we use it freely in handling cases. For example, when encountering a party who does not cooperate with the work, the investigator should pay attention to clearing his mind, carefully review the process of handling the case, review every detail, and find out loopholes. Looking back, maybe we can see the way out.
4. Pay attention to evidence awareness.
Evidence is all the facts that prove the true situation of a case. It has legitimacy, objectivity and relevance. People often say? Litigation is evidence? The investigation and handling of cases must respect objective facts. On the basis of legal facts, how to turn objective facts into legal facts is the key to investigating cases and the requirement of obtaining evidence. Therefore, in the investigation of cases, we should establish a strong sense of evidence and law, and obtain evidence according to law. The evidence obtained should be able to fully prove the relevant issues of the investigation, confirm each other and connect with each other. Always think about whether the cases you investigate can withstand administrative litigation and administrative reconsideration, whether the basis is accurate and whether the evidence is sufficient. For different cases, how to obtain evidence is definitely different, and the specific circumstances of each case are different. We should broaden our horizons and train of thought in handling cases, work hard on how to obtain evidence, constantly change our thinking according to the specific changes in our investigation and handling of cases, accurately grasp the opportunity and obtain favorable evidence. At the same time, we should pay attention to the collection of objective evidence and subjective evidence when investigating cases. In addition, more efforts should be made in questioning skills. It is important to ask the relevant personnel of the parties. By asking questions, we can get clues, further investigate, verify related problems, and reflect fixed evidence with the obtained direct evidence. Investigators must be clear about their goals and requirements before asking questions. According to the development of the case, we can determine the scope of the interviewee. Before the formal inquiry, we can know the psychological state of the interviewee through chatting with the interviewee, find the bright spot in the interviewee's life, and establish a communication bridge with the interviewee to achieve the inquiry purpose of the investigators. In the process of asking questions, listen patiently and ask questions repeatedly. We can often find problems and clues through the inconsistent answers of the interviewees, thus making a breakthrough in the case. In the case inspection, every investigator should be highly responsible, be good at catching fighters in every link, and win quickly, timely and quickly. Do not give them the opportunity to hide, destroy or transfer evidence, and obtain first-hand evidence.
5、? Cautious? Is it for investigation? Off-account account? The foundation of irrefutable evidence.
We must be cautious in handling iron cases, and investigate and deal with off-balance-sheet operations, especially major cases, highlighting more than one? Cautious? Words. To investigate and deal with off-balance-sheet business cases, we must hammer the case? Boutique? Let every case stand the test of law. What are the three links to be grasped? Cautious? .
(1) Law enforcement procedures? Cautious? .
On the basis of careful analysis of the difficulties in law enforcement of off-balance sheet business, strict operating procedures are stipulated from the aspects of complete information, complete content, consistent logic, timely work, legal documents and sufficient evidence.
(2) collecting evidence? Cautious? .
In the process of case evidence collection, it is necessary to check at all levels to ensure that all links are connected, interlocked and mutually confirmed. At present, there is no complete set of regulations and methods for tax inspection and evidence collection. In this regard, when investigating and handling off-balance-sheet business, special attention is paid to collecting direct evidence materials. For example, the first-hand information recorded by enterprise leaders or financial personnel, such as collection, delivery vouchers, running accounts, etc., is listed as the first goal of evidence collection, and sometimes even a piece of paper is regarded as a treasure by inspectors. For each illegal fact, more than two parties (inquiry record) must be made. The inspectors are required to collect evidence by modern technical means such as recording, video recording, photographing and copying as far as possible according to the difficulty of the inspection work. And do everything possible to carry out internal inspection and external inspection, especially for those enterprises that refuse to cooperate with the inspection, internal inspection and external inspection are particularly important.
③ Organizing the implementation link? Cautious? .
In terms of organization, we must insist on? Are four people in position? . Namely: the director of major cases is in place, the section chief of account reconciliation is in place, the case reporting system is in place and the investigation results are in place.
Whenever a major case clue is found, according to the size of the case and the difficulty of investigation, the inspection power is uniformly adjusted to ensure the investigation power of the case; In the process of investigating major cases, when necessary, invite the relevant functional offices of the Municipal Bureau to intervene in advance to guide and inspect the law enforcement procedures and evidence collection requirements. In the case distribution, the case avoidance system and the case adjustment system have been implemented. It is stipulated that when inspectors find that the leaders or financial personnel of the inspected enterprise are their relatives and friends, they should report to the leaders in time and apply for withdrawal. At the same time, the system of case analysis and case evaluation before, during and after the case is formulated to supervise the whole process of case investigation. However, the introduction of competition mechanism in case investigation has long been full of doubts and the investigation has ended. Drag the case? The case will be transferred in time and a new inspection task force will be appointed to take over. The original inspection team will hand over all the information involved to the takeover inspection team, thus promoting the investigation of the case.
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