When issuing an audit report, under what circumstances should I fill in the taxable income adjustment calculation form?

When issuing an audit report, under what circumstances should I fill in the taxable income adjustment calculation form? In the case that the audit client belongs to the public interest subject, the accounting firm shall not calculate the current income tax or deferred income tax for the preparation of accounting entries that have a significant impact on the audited financial statements, unless there is an emergency or extremely special situation and the relevant regulatory authorities agree.

Under urgent or extremely special circumstances, the audit client cannot make other arrangements, and with the consent of the relevant regulatory authorities, the accounting firm can provide tax services for the preparation of accounting entries that are not allowed under the following circumstances:

Only accounting firms have service resources and are familiar with customers' situation, and can help customers calculate current income tax or deferred income tax in time.

If accounting firms are restricted from providing these services, it will cause serious difficulties to customers, such as preventing customers from providing reports to regulatory agencies.

When calculating the taxable income of value-added tax, consumption tax and business tax, under what circumstances should the taxable value be formed? Mainly in the case that there is no selling price or similar selling price or the selling price is obviously low without justifiable reasons, it is necessary to set the price.

The monthly taxable income is calculated as 13 17.8 yuan.

Please refer to:

1. The business entertainment expenses shall be deducted by 60% of the actual expenses, but shall not exceed 5 ‰ of the sales income of the current year. Actually, it is 1 100000 yuan, 60% = 660000 yuan, and five thousandths of sales income = 9700 * 0.005 = 485000 yuan, so the deductible business entertainment expense is 485000 yuan, which needs to be increased by 6 15000 yuan.

2. Taxable income:

9700-320-3600-10-132-15+10+61.5 = 55.945 million.

Yuan dynasty (1206- 1368)

3. According to the tax rate of 25%, the enterprise income tax is 5594.5 * 0.25 = 1398625 yuan.

5.5 million yuan has been paid, and1398.625-550 = 8,486.25 million yuan still needs to be paid.

Your question about how to calculate the taxable income is too big, and it is estimated that no one will answer it. Simply put, the total profit is obtained after deducting the cost from the income, and then the taxable income can be obtained by adjusting the tax. So will you understand?

Taxable income is the tax basis of enterprise income tax. According to the provisions of the enterprise income tax law, taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and allowable losses in previous years. The correct calculation of taxable income is directly related to the national fiscal revenue and corporate tax burden, and is closely related to cost accounting.

Direct teaching method

Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.

Taxable income = total income-non-taxable income-tax-exempt income-deduction-loss in previous years.

Indirect method

Based on the total accounting profit, after adding or subtracting the amount of special items adjusted according to the provisions of the tax law, it is taxable income.

Taxable income = total accounting profit+tax adjustment item amount

The amount of tax adjustment items includes two aspects: first, the amount that should be adjusted when the financial accounting treatment of enterprises is inconsistent with tax laws and regulations; The second is the tax amount that the tax law allows enterprises to deduct.

Calculate the taxable income of remuneration. Individuals publish the same work (written works, calligraphy and painting works, photographic works and other works) in books, newspapers and periodicals every time, regardless of whether the publishing unit pays the remuneration in advance or separately, or prints and publishes it.

Therefore, the subject is subject to consolidated tax: (10000+2000) * 80% * 20% * 70% =1344 yuan.

The calculation of taxable income is the deduction limit of welfare expenses.

The total salary is 2 1.9 million, of which the salary of canteen staff is 1.9 million, and the salary of canteen staff should be included in employee welfare funds, so the salary base for accrued welfare funds is 21.9-1.9 = 2 million.

Therefore, the allowable pre-tax deduction limit of employee welfare expenses is 200 *14% = 280,000 yuan.

In the figures given, the wages of canteen staff are counted as employee welfare expenses, and the uniforms customized for employees are counted as employee welfare expenses. The depreciation of canteen belongs to the depreciation of fixed assets, which can be directly charged before tax and does not need to be included in welfare expenses.

Therefore, the total employee welfare expenses included in the current period = 1.9 million +0.2 million = 0.39 million.

It is allowed to deduct 280,000 yuan, which has been charged to 390,000 yuan, so it is necessary to increase 39-28 = 1 1 10,000 yuan, and choose D.

For the calculation of taxable income under the discount method, if there are any questions in the upstairs answer, special items-9 items 1, dividends paid to investors, 2, enterprise income tax, 3, tax late fees, fines, confiscation of financial losses, 5, donation expenses exceeding the prescribed standards, 6, sponsorship expenses (referring to various non-advertising expenses unrelated to the production and business activities of enterprises), and 7, without approval. Management fees paid between enterprises, rents and royalties paid between internal operating institutions of enterprises, and interest paid between internal operating institutions of non-bank enterprises. Other expenses unrelated to income can be deducted. A: Investor interest; D: D. The penalty interest BC charged by the bank according to regulations is caused by the * * * tax court, so it cannot be deducted (AD is commercial substance).

Calculate the taxable income to be adjusted for wages and expenses 1. If there is a problem with the form in the annual report in the application software, it will be automatically reduced. As long as you see a number in the reduction column, it must be wrong. You have to manually change it to 0.

2. The actual salary can generally be deducted in full, and the employee welfare expenses are actually charged, but the deduction part can only be14% of the total salary; Trade union funds are deducted according to the actual payment, and the 2% limit can only be deducted if there is a trade union receipt. Education funds are paid in real terms, and the limit is 2% of the actual salary. After the implementation of the new enterprise income tax law in 2008, those that have been accrued but not actually paid shall not be deducted.

Now you can calculate and fill in Schedule 3 according to your actual salary.

Personal opinion, for reference only.