农副产品加工企业财务舞弊的审查方法

发布时间：2018-05-04 09:48

  本文选题：农副产品加工 + 加工企业　； 参考：《中国审计》2007年17期

【摘要】：正 农副产品加工,是指加工企业以收购种植业、养殖业、林业、牧业、水产业生产的各种植物,动物的初级产品为原料,经过初级加工或者深加工,生产出成品以供出售的商业活动。此类企业在原料收购时多以税务机关核发的农副产品收购专用发票为收购凭证,一般以13%的低税率来核算增值税。在对农副产品加工企业审计调查中发现,此类企业在财务管理、税款征收上存在
[Abstract]:"proper agricultural and sideline product processing" means that the processing enterprise uses the primary products of various plants and animals produced by the farming, farming, forestry, animal husbandry and aquaculture industries as raw materials, after primary processing or deep processing, A commercial activity in which a finished product is produced for sale. Such enterprises in the acquisition of raw materials to tax authorities issued by the purchase of agricultural and sideline products purchase invoices as acquisition vouchers, generally with a low tax rate of 13% to calculate value-added tax. In the audit investigation of agricultural and sideline products processing enterprises, it is found that such enterprises exist in financial management and tax collection.
【作者单位】： 安徽省亳州市谯城区审计局;
【分类号】：F239.4
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本文编号：1842567