企业所得税汇算清缴鉴证报告英文版3400字-第1篇.docx

    企业所得税汇算清缴鉴证报告英文版3400字    XXX Authentication Report of Income Tax (2011)jianzi[2012]No.16XXX：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 EnforcementA. Comment on the Effectiveness and Reasonability of the Internal ControlThere’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 Evidences1. InterdependencyWe 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. dependabilityAfter making proper judgment and certification of relevant documents according tostatutory 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 AccountingMaterial and Taxation DocumentsDue to the following conditions, we determine to issue this authentication report:1. All the authenticated items correspond to the statutory criterion, and thepreparation of related accounting material and tax filling documents complies with relevant regulations.2. Certified Public Tax Agent conducted necessary authentication procedures withoutany 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 theauthenticated items, which fully supports our recognition of tax payment.II. Authentication ConclusionAudit 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￥7,343,225.7725%￥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 ArrearsThe above information is dependable for tax filling.第二篇：企业所得税汇算清缴纳税申报鉴证报告 26900字企业所得税汇算清缴纳税申报鉴证报告报告文号：备案号：XXXX ：我们接受委托[涉税鉴证业务约定书编号：XXXX]，对贵单位税款所属期间XXXX年 XX 月XX日至XXXX年 XX 月XX日的企业所得税的纳税情况进行鉴证，并出具鉴证报告。

贵单位的责任是,设计、实施和维护相关的内部控制制度，保证会计资料、纳税资料的真实、合法和完整，以确保贵单位编制的企业所得税纳税申报表符合《中华人民共和国企业所得税法》、《中华人民共和国企业所得税法实施条例》以及其他税收法律、法规、规范的要求，并如实纳税申报我们的责任是，按照《注册税务师管理暂行办法》（国家税务总局第14号令）、《注册税务师执业准则（试行）》（国税发〔1999〕第193号）和其他有关规定,对申报表反映的纳税信息的真实性、合法性实施鉴证，并发表鉴证意见在鉴证过程中，我们考虑了与企业所得税纳税申报表编制相关的内部控制的存在性和有效性，考虑了内部证据、外部证据的相关性和可靠性，对贵单位提供的会计资料及纳税资料等实施了审核、验证、计算和职业推断等必要的鉴证程序我们相信，我们获取的鉴证证据是充分的、适当的，为发表鉴证意见提供了基 1础现将鉴证结果报告如下：提示：（税务师事务所应根据审核企业所得税汇算清缴纳税申报确认的结果选择下列其中一种审核意见，发表鉴证结论）（无保留意见采用）：我们认为，本报告后附的《企业所得税年度纳税申报表》已经按照《中华人民共和国企业所得税法》及其实施条例以及其他税收法律法规的相关规定编制,在所有重大方面真实地反映了贵单位本纳税年度的所得税纳税情况。

部分数据摘录如下：2*第1栏 利润总额：事业单位填写“收支结余”，民间非营利组织填写“净资产变动额”；第2栏“营业收入”、第3栏“营业成本”应当分别填写事业单位、民间非营利组织的有关“收入、支出、费用”的总额以下各表同理具体纳税调整项目及说明详见《企业所得税汇算清缴纳税申报审核事项说明》（保留意见采用）：（一）除XX保留意见的事项外，我们认为，本报告后附的《企业所得税年度纳税申报表》已经按照《中华人民共和国企业所得税法》及其实施条例以及其他税收法律法规的相关规定编制,在所有重大方面真实地反映了贵单位本纳税年度的所得税纳税情况部分数据摘录如下：34具体纳税调整项目及说明详见《企业所得税汇算清缴纳税申报审核事项说明》（二）对保留意见审核事项的说明提示：1、阐明保留意见的审核事项因税收规定不够明确、产生歧义或证据不充分，不能确认该审核事项应纳所得税额的理据和原因2、提出纳税调整的初步意见或解决方案，供税务机关参考无法表明意见采用）：我们发现，下列事项可能对确认应纳所得税额产生重大影响，因贵单位的特殊情况，我们对该年度企业所得税汇算清缴纳税申报无法表明意见一）XX事项的审核情况（提示：详细说明该审核事项对确认应纳所得税额可能产生的重大影响，并阐述对该事项无法表明意见的理据。

下同二）XX事项的审核情况（三）XX事项的审核情况（否定意见采用）：经审核，我们对贵单位XX年度企业所得税汇算清缴纳税申报持有重大异议，经反复磋商，在下列重大且原则的问题上未能达成一致意见我们认为，贵单位该年度的企业所得税汇算清缴纳税申报不能真实地反映企业应纳所得税额一）XX事项的审核情况5（提。