data

。

The draft of tax inspection should reflect the formulation and implementation of the tax inspection plan truthfully, including all important matters related to the formation and issuance of tax inspection opinions, and the professional judgment of tax inspectors.

The draft of tax inspection should be complete in content, standardized in format, consistent in logo, clear in record, and clear in conclusion.

The simpleness of the tax inspection manuscript is related to the following basic factors:

(1) the nature, purpose and requirements of tax inspection matters;

(2) the scale of the inspecting units and the complexity of the tax inspection matters;

(3) whether the internal control system of the inspecting unit is sound and effective;

(4) whether the accounting records of the inspecting units are authentic, lawful and complete;

(5) it is necessary to conduct special guidance, supervision and inspection on the work of business assistants.

(6) types of tax inspection opinions.

The draft of tax inspection compiled by tax inspectors should include the following basic contents:

(1) the name of the inspector;

(2) the name of the tax inspection item;

(3) the time or period of tax inspection items;

(4) record of tax inspection process;

(5) tax inspection sign and its explanation;

(6) tax inspection conclusion;

(7) index number and page number;

(8) name and date of establishment;

(9) the name of the reviewer and the date of review;

(10) other matters to be specified.

Information provided or prepared by the inspected unit and the other third party in the work tax manuscript, tax inspection.

In addition to identifying the sources of information, the inspectors should also implement the necessary tax inspection procedures and form corresponding tax audit records.