What responsibility should the accountant bear if the audit company of the Inspection Bureau refuses to cooperate?
1. If the inspection bureau finds that the company's accounts involve major matters and the circumstances are serious, it may be suspected of committing a crime.
2. Article 13 of Chapter II of the Administrative Supervision Law clearly stipulates: "Supervisors of state supervisory organs perform their duties according to law and are protected by law. No organization or individual may refuse or hinder supervisors from performing their duties according to law. "
Inspection Bureau's audit process:
First, the key inspection, the enterprise has committed a crime, and I don't know what the tax authorities want to check.
Second, random checks, the annual tax inspection tasks, many enterprises under their jurisdiction are randomly drawn, which is equivalent to routine inspections, without goals, just following the trend:
1, the national tax focuses on whether there is a long-term credit balance loss in accounts receivable (suspected of concealing income) and whether there is a long-term large-scale credit loss in accounts payable (suspected of false invoicing); Whether the report general ledger is consistent with the tax rate table; Whether accounts receivable records are wrong (including other receivables and other payables) does not pay attention to checking the authenticity of payment invoices, and the scope of sales invoices is the content of tax inspection.
2. Whether the input invoice should be deducted, whether it is sensitive, whether there are signs that the sales are not invoiced, whether the accounts receivable are abnormal, whether the finished products are abnormal, and whether the goods issued are abnormal.
3. Check whether the local tax invoice is reasonable and legal (the problem invoice will be known at a glance, the problem you mentioned above, the tax has ticket checking software, and you will know the problem ticket if you check it online); Whether the charge is reasonable; Whether the cost accounting and carry-over are reasonable; Whether the tax extraction is correct and whether there is tax evasion.
Third, special inspection.
Tax check the content of tax.
Fourth, daily spot checks.
The number of visits to enterprises by tax officials within one year is regulated, which is a preventive measure.