XXX Authentication Report of Income Tax (2011)

jianzi[2012]No.16

XXX：

We examined and verified your settlement and payment of Enterprise Income Tax for the year of 2011 upon your entrustment in accordance with stipulations of Enterprise Income Tax Law of the People's Republic of China and Detailed Rules for implementation of Enterprise Income Tax Law of the People's Republic of China, and conducted necessary inspection proceeding on your vouchers, account books and relevant financial statements in the light of Business Rules of Settlement and Payment of Enterprise Income Tax on a Trial Basis and Business Guidance tor Settlement and Payment of Enterprise Income Tax.

Your company is responsible for the legitimacy, reasonability, and completeness of relevant documents upon which we issue our authentication report independently, objectively and fairly. You shall make use of the authentication report pursuant to the Authentication Engagement. Consequences caused by the principal or any other third party’s misuse of authentication report shall be undertaken by the Certified Tax Agent and Tax Agent Office.

I. Authentication Process and Main Enforcement

A. Comment on the Effectiveness and Reasonability of the Internal Control

There’s no evidence against the reasonability of the certified units shown in our process of Authentication. We trust the internal control system completely.

B. Comment on the Interdependency and Dependability of Both Internal and External Evidences

1. Interdependency

We examined the internal and external evidences such as relevant accounting material and tax filling documents in accordance with Business Rules of Settlement and Payment of Enterprise Income Tax on a Trial Basis, which supports our authentication result soundly.

2. dependability

After making proper judgment and certification of relevant documents according to

statutory proceeding and certifying standard, we didn’t find illegitimate evidence and recognize the authentic of annual tax filling prepared by the certified unit.

C. Authentication, Verification, Calculation and Inference on Relevant Accounting

Material and Taxation Documents

Due to the following conditions, we determine to issue this authentication report:

1. All the authenticated items correspond to the statutory criterion, and the

preparation of related accounting material and tax filling documents complies with relevant regulations.

2. Certified Public Tax Agent conducted necessary authentication procedures without

any challenge from the certified company in accordance with regulations of the Business Rules of Settlement and Payment of Enterprise Income Tax on a Trial Basis.

3. Certified Public Tax Agent collected proper and adequate evidence on the

authenticated items, which fully supports our recognition of tax payment.

II. Authentication Conclusion

Audit results on your company’s expenditure for the year of 2011 are as below:

1. Gross Profit: ￥4,718,887.61

￥4,955,091.62

￥2,330,753.46

￥0.00

￥7,343,225.77

￥0.00

￥7,343,225.77

25%

￥1,835,806.44

￥0.00

￥1,181,002.50

￥ 654,803.94 2. Adjustment for Additional ax Payment： 3. Adjustment for Tax Payment Deductible： 4. Overseas Taxable Income Offset Assets Loss for Domestic Losses 4. Income after Tax Adjustment： 5. Offset Assets Loss for Prior Years 6.Taxable Income: 7. Tax Rate： 8. Tax Payable 9. Tax Exempted: 10. Tax Paid： 11.Tax in Arrears

The above information is dependable for tax filling.

 

第二篇：什么样的企业需要出具企业所得税汇算清缴纳税申报鉴证报告

什么样的企业需要出具企业所得税汇算清缴纳税申报鉴证报告

以下情况的企业需要出具鉴证报告：

（一）企业资产损失。纳税人向税务机关提出企业资产损失或金融企业呆帐损失税前扣除申请时，应附送中介机构关于企业资产损失或金融呆帐损失的鉴证报告。对未按规定附送鉴证报告的纳税人，主管税务机关不予受理。

（二）房地产开发企业年度纳税申报。房地产开发企业在开发产品完工后，应在进行年度纳税申报时，附送中介机构对该项开发产品实际销售收入毛利额与预售收入毛利额之间差异情况的鉴证报告。对于未按规定附送涉税鉴证报告的纳税人，应按《中华人民共和国税收征收管理法》的有关规定对其进行处理并实行专项检查。

（三）当年亏损超过10万元（含）的纳税人，附送年度亏损额的鉴证报告。

（四）当年弥补亏损的纳税人，附送所弥补亏损年度亏损额的鉴证报告，以前年度已就亏损额附送过鉴证报告的不再重复附送。

（五）本年度实现销售（营业）收入在3000万元(含)以上的纳税人，附送当年所得税汇算清缴的鉴证报告。