Tax audit

Author: Tan Guangrong
Publisher:
Publish Date: 2005-10-21
Features: "Tax Audit" is a comprehensive course that integrates multiple disciplines such as tax law, tax accounting, financial accounting, and auditing. This book is divided into nine chapters. Chapter 1 covers the basic theory of tax audit, primarily explaining the concept, procedures, methods, and risks of tax audit. Chapter 2 introduces the fundamentals of tax audit, focusing on the basic knowledge of auditing accounting vouchers, accounting books, and accounting statements, preparing readers for subsequent audit practices. Chapters 3 to 8 cover audit practices, specifically introducing the audit practices of various tax types such as Value-Added Tax (VAT), Consumption Tax, Business Tax, Corporate Income Tax, Individual Income Tax, and other major tax types. Chapter 9 discusses post-audit financial adjustments, essentially summarizing the financial adjustments in audit practices. The audit practices are explained from three different levels—tax law regulations, financial processing, and audit methods—elaborating on the audit of different tax types.