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深圳企业财务税审包括哪些方面? - 北京代理记账

深圳企业财务税审包括哪些方面? 资讯 第1张

企业税审是指年度企业所得税汇算清缴的审计,依据是税收法律法规,需要税务师事务所完成审计,出具审计报告。税审不仅是税务师事务所查审税务方面是否合理避税,有无偷漏税,税审也是审计,他主要把结果向税务局报告。所以企业在经营过程中做好记账报税的工作是很重要的,那么深圳企业财务税审具体要审计哪些内容呢?

一般企业税审包括哪些内容:

1、纳税申报表[期初(1月)、期末(12月)和未经审核的企业所得税年度申报表及附表;

2、记账凭证、账簿;

3、本年度会计报表(资产负债表、损益表);

4、税务登记证、代码证、营业执照、章程复印件;

5、前期中介机构所作的纳税审核报告、年度会计报表审核报告、验资报告;

6、银行借款合同、租赁合同、购销合同等重要经营合同与协议;

7、现金盘点表;

8、银行对账单;

9、存货盘点表;

10、固定资产盘点表;

11、全年科目汇总表;

12、往来账款余额明细表;

13、预提费用及暂估已到发票的复印件;

14、行驶证复印件;

15、地税全年分税种申报的明细表;

以上是深圳企业在税审审计中的一些主要内容。税务局对企业的财税管理是比较重视的,如果深圳企业没有会计人员就必须要找正规专业的深圳代理记账公司进行记账工作。要求企业及时进行记账,按时申报纳税税务情况需要准确无误!