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State Administration of Taxation
Letter of the International Taxation Department of SAT on Relative Issues Pertinent to the Auditing Tools for the Data on the Settlement
and Payment of Income Tax of Foreign-funded Enterprises and Foreign Enterprises
Ji Bian Han [2006] No.43
April 10, 2006
The administrations of state taxes of all the provinces, autonomous regions, municipalities directly under the Central Government,
and cities separately listed in the state plan, and administrations of local taxes of Guangdong Province and Shenzhen City,
In order to enhance the quality of settlement and payment data of income taxes of foreign-funded enterprises and foreign enterprises
(hereinafter referred to as enterprises), the auditing tools for the data on the settlement and payment of enterprise income taxes
(hereinafter referred to the “auditing tools”) have been revised and improved based on summarizing the specific problems found out
by each locality during the data audit process in the five-year (from 2000-2004). The letter notice on relative issues on the downloading
and using of the auditing tools is made as follows:
I.
Downloading Address. The newly revised auditing tools are put under the index of FTPlocalInternational Taxation Department. Each
locality shall download and use them in time.
II.
Installation Method. The method of installing the auditing tools is exactly like that of other standard Windows installation files.
Double click the installation file (tax_tools_setup.exe), and follow the instructions on the screen to finish the installation. The
system will acquiesce the installation index “..Program Files ax_tools”, and append the shortcut “settlement and payment tools
(2006 Edition)” on the desktop.
III.
Running of the Auditing Tools. When opening the auditing tools, you need to take two steps: selecting database and choosing a tax
authority.
1.
Selecting database. Double click the shortcut “settlement and payment tools (2006 Edition)”on the desktop, and enter into the “window
for opening database”, and the default index of the database is “My documents
elative data of income taxdata files”. Select the
settlement and payment database files in relevant ACCESS format, and the general default name of the files is “settlement.mdb”. Select
relevant database and then click the “Open” button.
Reopen the database through the “System/Open database” in the menu or through the button “Open” in the toolbar, and then select the
proper path and name of the database files in the pop-up dialog box, and click the button “Open”.
2.
Choosing a tax authority. After a database is chosen, the window of “Toggle among tax authorities” pops up automatically. Choose “All”
, “by provinces or municipalities”, “by prefectures or cities”, or “by districts or counties” in accordance with the scope of audit,
and then choose the target tax authority to be audited in the list of the tax authorities.
All: means to audit the data of all the enterprises available in the current database in the year 2005;
“By provinces or municipalities”: means to audit the data of the enterprises of different provinces and municipalities available in
the current database in the year 2005;
“By prefectures or cities”: means to audit the data of the enterprises of different prefectures and cities available in the current
database in the year 2005;
“By districts or counties”: means to audit the data of the enterprises of different districts and counties available in the current
database in the year 2005; and
The tax authorities in cities separately listed in the state plan and special economic zones shall be treated as those in the form
of “by provinces and municipalities”, and shall not be listed in the form of “by prefectures or cities”.
IV.
Functions and Operations. The working principle of the auditing tools shall be: to summarize and conclude the problems found out in
the work of auditing settlement and payment, and transform them to a series of logic judgment formulas, and then analyze and judge
the problems existing in the settlement and payment data by making use of these logic audit formulas. The object of audit is the
driving table in the system of settlement and payment and the essential information of the relative enterprises, and there is no
revision on the settlement and payment database in the data audit. The auditing tools mainly consist of data auditing test, inquiry
on information of accounts number, statistics on tax sources, inquiry on supplementary information, and other essential functions.
The methods of specific operations are as follows:
1.
Data Audit and Test
Click “false information test” in the menu “data test tools” or the button “data test” in the toolbar, the system will audit the current
settlement and payment data of the tax authorities in the year 2005 account by account, and the audit result will be listed in the
table, the contents of which consist of: serial number, identification number of the taxpayers, type A and B, enterprise name, existing
errors, existing disputed points, code of the tax authority taking in charge.
Click the “false information statistics” in the menu “data test tools” or the button “error statistics” in the toolbar, the system
shall make classified statistics on the false information in accordance with different tax authorities, but excluding the information
of disputed points.
Select any enterprise in the table, and click the button of “details of enterprises” in the toolbar, the system shall indicate the
information on account management of the enterprise, declaration information, adjustment information, to provide convenience for
tax staffs to check the error and the information with disputed points.
2.
Inquiry Account Management Information
Click the relative items under the menu of ” inquiry account management information”, the system will make statistics on the information
relevant to the number of accounts for opening business registered by enterprises in the year 2005 in accordance with the economic
type, and make statistics on the information relevant to the number of accounts registered by enterprises in accordance with different
investment countries, and inquire and output the information of the enterprises newly registered, newly set up, and newly written
off in the current year.
3.
Statistics on Tax Sources
Click the relative items under the menu of “statistics on tax sources”, the system may inquire and output the statistics form on the
preferential information of the enterprises under the current tax authorities, the statistics form on the tax sources in accordance
with different industries in the year 2005, and the statistics form on tax sources in accordance with different accounts, and its
function is equivalent to a set of ledgers for managing tax sources of foreign-related enterprises income tax.
4.
Inquiry Supplementary Information
Click the relative items under the menu of “inquiry supplementary information”, the system may inquire and output the information
involving the tax of the enterprises doing related transaction in the year 2005 under the current tax authorities, and the prepayment
of the income tax (including loss-incurring enterprises), adjustment information on tax payment of enterprises, and details of the
tax rate, and etc..
5.
Print and Output
The function of print and output has been perfected in the upgraded examination tools. The audit or inquiry result may be output into
the EXCEL form through the button of “EXCEL output” in the menu “System” or the button of the “Output” in the toolbar.
The audit or inquiry result may be printed or output directly through the module of “direct print” in the menu “System”.
V.
Strictly in the light of the provisions of Article 4 of the Circular of the State Administration of Taxation on Relative Issues pertinent
to Doing A Good Job in the Settlement and Payment of Income Taxes of Foreign-funded Enterprises and Foreign Enterprises (Guo Shui
Han [2006] No.101), each locality shall do a good job in the audit of settlement and payment data, for the purpose of ensuring the
accuracy of the settlement and payment data countrywide. This year, in the audit of settlement and payment, State Administration
of Taxation will lay emphasis on the quality of the data reported by each locality. Each locality shall strengthen the consciousness
of responsibility, and guarantee the quality of the data. Any locality that reports the data overdue, or reports disc data that is
unable to be read, or incomplete or has any error, which may affect the collection of the data countrywide, shall be circulated a
notice of criticism by the State Administration of Taxation.
Please carry out the aforesaid provisions accordingly.
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