1, invoice category;

Prohibited invoices: invoices for bathing, tourist attractions, clubs, resorts and leisure centers, invoices for physical therapy and health care, clubs, club members, golf and other consumer cards, and invoices for supermarket shopping cards.

Invoices registered for the record: single or series catering invoices of more than 3,000 yuan, large-value tobacco and alcohol invoices, and high-grade tobacco and alcohol invoices.

Invoices that need attention: whether the reimbursement of conference fees and training fees conforms to relevant procedures, whether the documents are in compliance, and whether there is any behavior of spending public funds in the name of conferences and training; Use public funds to buy encyclopedias, Chinese and foreign masterpieces, ancient books and other books unrelated to work; The bus is for private use, and the personal car expenses are reimbursed at the unit.

2. The annual salary and job consumption of leaders;

Statistics of leaders' income ledger from 20 13 to 20 15, including salary advance, cash, bonuses, allowances and other income. Department-level leaders illegally take the first class, business class and first class seats of high-speed rail.

Before 12 and 10, each unit will submit the self-inspection list to the audit department on time, which will be signed by the unit leader and the financial supervisor, and the company will make unified rectification after formulating the plan.

Inspection methods commonly used by tax authorities

1, check the contract

Inquire about the specific contents of the contract signed by both parties, and check whether there are abnormal transactions from the actual business scope and needs of the enterprise. If there is a contradiction between the contract and the actual business situation, there may be risks.

Step 2 check the invoice

Inquire about the seller and buyer of invoices, whether the invoices issued by the seller are in line with the business within the business scope of the enterprise, and whether the invoices collected by the buyer are needed for the daily operation of the enterprise. If the contents of the invoice conflict with the actual business situation, there may be risks.

Step 3 check upstream and downstream

Query the upstream and downstream account books to see whether the economic business content recorded by the buyer of the same transaction is consistent with the sales policy. For the same transaction, if the contents recorded by both parties are inconsistent, there may be risks.

4. Check the flow of funds

According to the settlement method, inquire about the flow of bank cards and cash. If there is no real capital flow or the return of capital flow is abnormal, or the capital flows of both parties are inconsistent, there may be risks.