Seven, business working papers
(1) Classification of working documents
Working papers are generally divided into comprehensive working papers, business working papers and reference working papers.
Comprehensive working papers refer to the internal work records formed by registered tax agents for contracting, planning, controlling and managing service projects.
Working papers for future reference. Working papers for future reference refer to all kinds of records with the nature of future reference obtained and sorted out by registered tax agents for forming tax-related authentication or tax-related service conclusions.
Business working papers. Business working papers refer to the internal work records formed by registered tax agents for implementing specific tax-related service procedures in the stage of tax-related certification or tax-related service implementation.
(two) the preparation and review of working papers
The working papers prepared by certified tax agents shall be reviewed by the relevant business leaders, and necessary review records shall be formed and signed by the reviewers.
Working papers can exist in paper, electronic or other media.
(3) File management of working papers
The tax agency shall formulate policies and procedures so that the project team can organize the working papers into the final business files in time after issuing the business report.
1. Archive period
The filing period of tax-related authentication and other authentication business working papers is within 60 days after the business report.
2. Filing requirements
3. Confidentiality requirements
4. Control requirements
5. Scan and archive
6. Shelf life
7. Ownership of archives
Eight, quality control and supervision
(A) quality control and supervision objectives
(2) Quality control and supervision personnel
(3) the content of quality control and supervision
(4) Regular inspection
The tax agency shall regularly inspect the completed business, and the longest period shall not exceed 3 years.
(5) Quality control and supervision, notification and correction
(six) record the monitoring items.
(7) Internal complaints and allegations
IX. Recording and archiving
(1) record content
(2) Filing requirements
The time limit for tax agencies to submit quality control records is usually within 60 days from the date of completing quality control procedures.
Typical test questions
Multiple choice questions in 2008
9, the following documents, belongs to the tax agency for future reference working papers is ()
I. Tax Agency Agreement
B, the tax authorities' tax inspection conclusion
C. Annual final accounting report
D, tax declaration working papers
E. Tax advice
A: ABC