Investigation research report reference

(2) Business tax case: In 20xx, a real estate development company *** developed ABCGF*** 5 commercial and residential buildings, of which Building A is a property-right hotel with 332 rooms. As of the end of 20xx, 257 properties with property rights had been sold. The house purchase contract stipulates that the owner shall make a down payment of 50% when signing the contract, and the remaining amount shall be paid on behalf of the owner by a hotel that rents the owner-owned hotel room with rent (the annual rent is 8.5% of the total purchase price) until the payment is completed. The total contract price is 49.777 million yuan, with a down payment of 24.8885 million yuan. The remaining balance will be paid by the hotel in 6 years, with an annual payment of 4.231 million yuan.

Analysis and processing of tax duration: The real estate development company’s sales of real estate in 20xx have already occurred. According to the business tax regulations, 50% of the down payment should be reported and paid business tax in 20xx, and the remaining balance will be collected every year in the next 6 years. The business tax is declared and paid when renting the hotel, and the tax duration is as long as 6 years. In March 20xx, when the tax inspection department audited the company's tax payment status for 20xx and 20xx, business tax was declared for the down payment in 20xx and the contract payment for 20xx. However, when the audit was conducted in March 20xx, due to changes in the responsible accountant, 20xx Neither the business tax nor the contract payment in 20xx was declared. The tax inspection department not only recovered the company's business tax of more than 420,000 yuan, but also imposed certain penalties.

(3) Corporate income tax case: A certain textile group Co., Ltd. entrusted an asset appraisal agency to evaluate 15 of its land parcels in June 20xx. The book value was 25 million yuan and the assessed value was 35 million yuan. The assessed value added was RMB 10 million, and the company debited intangible assets and credited capital reserve of RMB 10 million in the accounting process. In October 20xx, the company invested 15 pieces of land at a price of 35 million yuan and cash of 5 million yuan in a certain company, acquiring 80% of the equity of a certain company, totaling 40 million shares.

Analysis and processing of tax duration: The valuation of enterprise assets increases, accounting is allowed to increase the book value of relevant assets, but the tax law stipulates that the tax calculation basis cannot be changed, depreciation or amortization expenses cannot be accrued, and no recognition is allowed. income. If the enterprise transfers the asset, the original assessed value increase shall be recognized as a gain and corporate income tax shall be paid. In this case, from the occurrence of economic events in asset appraisal to the time when the asset is used for equity investment, its duration is 4 months. When the local tax inspection department audited the company's tax payment situation from 20xx to 20xx in 20xx, the company had a book loss of 7.12 million yuan in 20xx. After increasing the taxable income by 10 million yuan, the actual taxable income was more than 2.88 billion yuan. Ten thousand yuan, not only reduced the losses that need to be made up after 20xx, but also paid more than 720,000 yuan in corporate income tax that year.

IV. Suggestions on strengthening tax duration management

(1) Strengthen the study of relevant tax policies and financial accounting systems. In particular, be familiar with the differences between financial accounting systems and tax policies. Only in this way can we make correct analysis and judgment on various taxes incurred by the enterprise, and accurately calculate the taxes that will affect the current period during the tax duration of the enterprise, thereby avoiding tax risks that may result from unfamiliar policies.

(2) Establish tax duration files in a timely manner. After the occurrence of economic events during the tax duration, relevant information must be collected in a timely manner. Special ledger records must be established by category, and the enterprise's tax collection and management data must be recorded in the information database. At the same time, changes in tax-related matters during the duration will be registered and tracked in a timely manner to achieve systematic and informatized tax duration management.

(3) Strengthen the inspection of tax-related matters during the tax duration. When auditors conduct tax inspections on enterprises, they should inspect tax-related matters during the tax life of the enterprise one by one. Among them, the inspection focuses on the recognition of business tax revenue, the adjustment of corporate income tax deduction items, and the deduction of relevant tax calculation costs and expenses for personal income tax, and inspects tax-related matters during the corporate tax duration.

4. Investigation and research report

Light a cigarette, use a special instrument to collect a certain amount of white smoke, compress it into a liquid state and process it at low temperature. After 24 hours, it becomes White oily substance.

Collect it into slices and observe it under a microscope. It is found that it contains more than 60 carcinogens such as tar, nicotine, and carbon monoxide. Through precise analysis, Masao Katano, deputy director of the Fukuoka Institute of Medical Research in Japan, concluded that 20 cigarettes are These poisonous substances can poison people to death within 3 minutes!

The World Health Organization released the results of a survey to the world on April 15, 1999. This survey was conducted on the incidence of lung cancer among smokers. The results are as follows:

In 1988, the number of smokers in the world was 230 million, the incidence rate of lung cancer was 4.3%, about 9 million people

In 1990, the number of smokers in the world was 440 million, the incidence of lung cancer was 8.2%, or about 36 million people

In 1992, the world's smoking population was 542 million, the incidence of lung cancer was 16.1%, or about 87 million people

In 1994, the world's smoking population was 779 million, and the lung cancer incidence rate was 25.8%, or about 160 million people

In 1996, the world's smoking population was 910 million, and the lung cancer incidence rate was 35.9%. About 319 million people

In 1998, the world's smoking population was 1.29 billion, the incidence rate of lung cancer was 46.9%, and about 599 million people

(Note: The average per capita surveyed in this report was Those who have smoked for more than 4 years and those who have smoked for less than 4 years are not included. In other words, there are not only 1.29 billion people smoking in the world, but there may be more than 599 million people suffering from lung cancer)

Look, these The shocking figures are that many teenagers have now joined the ranks of smokers. Their bodies are not yet mature, and smoking at this time will cause even greater harm to the body.

To this end, I conducted a follow-up survey on 100 teenagers in Lianjian Village, Xicheng Town, Youxi County. Through my painstaking overt and covert investigations, I found that among these 100 teenagers, about 40% had been exposed to cigarettes. Above, there are 28 people who are smokers (frequent smokers), 12 people who pretend to be smokers occasionally, and 60 people who have never smoked. They have no financial income, and all they smoke are cigarettes, such as: Seven Wolves, Giant Panda, Zhonghua, etc. There are many popular famous sayings about smoking, such as a cigarette after a meal is better than a living god, a puff of smoking, and the flow of thoughts. As far as I know, there is a classmate who was originally a middle school student with good grades and good academic performance. Since he interacted with young people in society, he has acquired the bad habit of smoking and has been stuck in the quagmire ever since. Being tempted and addicted, he was not attentive in class, which affected his physical and mental health. He developed lung abnormalities, coughed constantly, and his grades plummeted. He became a poor student and even extorted money from others. From then on, he gradually embarked on the criminal path of cheating, stealing and robbing.

Smoking is one of the social hazards. Smoking continues to be banned, which is extremely harmful to the healthy growth of young people. Seriously affects learning, hinders rest, and damages health. Only 10% of the smoke is inhaled by smokers, while the remaining 90% is dispersed in the air, which not only pollutes the environment, but also causes non-smokers to suffer passive smoking and indirect harm. The harm of smoking has attracted attention from all over the world. The 31st is designated as World No Tobacco Day.

Here, I appeal to all smokers to throw away the chronic poison in your hands!

5. Survey and Research Report

It is a tradition in our country for the elders to give lucky money to the younger ones. The custom of lucky money has a long history. It represents a kind of beautiful blessing from the elders to the younger ones. It is a gift from the elders. An amulet for children to bless them with good health and good luck in the new year. With the development of social economy, the red envelopes under everyone's pillow are getting bigger and bigger. So how do people treat and use the new year's money? Zhu Lingyi and I conducted a cooperative investigation. The following is our investigation report.

1. Purpose of investigation:

To understand the situation of primary and secondary school students receiving lucky money, make objective evaluations, and put forward pertinent suggestions.

2. Investigation time:

February 18-20, 20XX

3. Investigation location:

1. At home

2. School

3. Community

4. Survey objects:

20 primary and secondary school students

5. Survey method:

1. Telephone interview

2. Online inquiry

6. Survey questions:

1. What are you doing this year? How much lucky money did you get? What about last year?

2. What are the sources of your New Year’s money? Please tell us how many sources are your parents, relatives, elders, and others?

3. How do you plan to spend your New Year’s money? Please tell us how much you plan to spend on books, donations, travel, and other items.

4. How satisfied are you with the New Year's money this year (expressed as a percentage)

5. What is your actual consumption of the New Year's money?

7. Investigation process:

Zhu Lingyi and I conducted separate investigations, each investigating ten people. Mainly in the form of telephone interviews, the survey subjects are mainly classmates, friends and relatives. I also conducted an online survey. After Zhu Lingyi and I completed the investigation, we put them all together and made a table for myself. During the investigation, the two of us also encountered some difficulties, such as some students who had not received their New Year's money, and some students who were unwilling to disclose their New Year's money, etc., but we overcame these difficulties one by one.

8. Survey results:

(1) In this survey, the minimum New Year's money in 20XX was 400 yuan, which was 2,600 yuan, and the average was 1,066.11 yuan; the minimum in 20XX was 400 yuan, is 2,800 yuan, and the average is 1,088.89 yuan. Previous page 1 2 3 Next page