对应交增值税进行全面审计,笔者 认为应以“应交税金——应交增 值税”账户为基础,以核实销售收入为重点,围绕构成应交增值税的各要素和与其相关联的经济业务的账务记录,综合运用审阅法、复算法、核对法、盘点法等方法进行审查。 一、对“应交税金——应交增值税”的审查 1.运用审阅法、抽查法审查逐项税额。 (1)审查被审计单位财进货物或应税劳务,取得的增值税发票抵扣联是否属实,是否均按照规定注明增值税额及其他 Corresponding to the value-added tax to conduct a comprehensive audit, I believe that should be “tax payable - VAT payable” account as the basis to verify the sales revenue as the key, around the composition of the VAT payable and the associated elements of the economy Business accounting records, the comprehensive use of review method, complex calculation method, verification method, inventory method and other methods for review. First, the "tax payable - VAT should be submitted to the review of 1 using the review method, spot checks the tax-by-item. (1) To examine whether the deductible VAT invoices received from the audited entity are taxable goods or taxable services, whether the value added tax amount and others are all specified according to the regulations