A Brief Discussion on the Key Points of Enterprise Income Tax Audit

Abstract

Based on the analysis of the main factors affecting the annual income audit fee payable by the enterprise, this paper proposes several key audit matters for the key audit standards and considerations for the relevant enterprise income tax, and the key audit of the accounting of the relevant enterprise income tax expenses. In the key audit of the existing enterprise income tax, the following key audit matters are mainly considered: first, focus on reviewing whether the tax revenue, cost, expense and accounting method of the existing enterprise are accurate, second, focus on reviewing whether the tax adjustment policy of the income of the existing taxpaying enterprise is correct, and third, from the perspective of the national tax policy, whether the tax payment of the enterprise under review fully meets the preferential conditions of the national tax policy, on the basis of this key point, Several audit focus issues on corporate income tax accounting under the new National Tax Accounting Standards were raised.