增值税检查中有关货物账的查帐技巧（The relevant goods account audit value-added tax inspection skills）.doc

增值税检查中有关货物账的查帐技巧（The relevant goods account audit value-added tax inspection skills） The relevant goods account audit value-added tax inspection skills Check the goods in the VAT account audit skills of 2008-12-20 15:15:34 VAT inspection is an important component of tax inspection in our country, and the focus of inspection is the collection and delivery of all kinds of goods in the enterprise. Industrial enterprises in the collection of goods, hair is very complicated, now in industrial enterprises as an example, discuss the general VAT taxpayers related goods account audit skills. First, the review of home-made goods Enterprises own goods, including home-made finished products, semi-finished products, products and self-made materials, etc., through the finished product, self-made semi-finished products, raw materials - self-made materials and other accounts. Not yet finished in the product, generally credited to the production cost account. At the time of the examination, the credit records and relevant vouchers of the aforesaid account shall be examined with emphasis, and at the same time, whether or not the tax treatment conforms to the tax law shall be examined in relation to the examination of the income account or the payable tax account. During the review, the credit records and relevant accounting documents are reviewed through the summary column of the accounts of finished products, self manufactured semi-finished products, raw materials, self-made materials, or production costs. To review the subjects relationship vouchers listed in the debit subjects corresponding to lenders, ascertain the whereabouts of the goods made. Then, review the original documents attached to the accounting voucher, and determine the amount and amount. On this basis, in accordance with the provisions of the tax law, examine and verify the taxable amount of sales and output. The specific measures for its examination are as follows: (a) if the borrower subject is cost of sales, ins