增值税是目前我国税制中的一个主要税种,对增值税实行审计,主要是堵塞漏洞,避免偷、漏税款,保证税法的贯彻实施,维护正常的税收秩序。增值税的审计比起所得税审计来,通常不那么复杂,范围也不那么广泛。但它的审计是经常性的,比所得税审计的次数相对要多。增值税审计主要包括下面内容:(1)审计会计资料。开具发票的总额、销售额、银行存款业务和增值税纳税申报表上的销项税额之间有着十分密切的关系。核查企业开出的发票、收到的支票、现金等,对进项税额抵扣也应核查所持有的发票及所开出的发票、汇票等付款凭证。必要时可核查银行对账单,通过对销项税额和进项税额的稽核,确认进项税额和销项税额计算的准确性。(2)取得有关的外部资料(如顾客或供货方提供的有关单据)与企业会计账簿以及申报表进行比较,抽查企业的个别发票(包括开出和收到的发票)与购买者和供货者进行核查,实行交叉审计。 Value-added tax is currently a major tax in the tax system. An audit of value-added tax is mainly to plug the loopholes, prevent tax evasion and tax evasion, ensure the implementation of the tax law and maintain the normal tax order. Audits of value added tax are often less complex and less extensive than income tax audits. However, its audits are recurrent, and are relatively more frequent than the income tax audits. The audit of value added tax mainly includes the following contents: (1) Audit accounting data. There is a very close relationship between the total amount invoiced, sales, bank deposit business and output tax on VAT returns. Check the invoices issued by the enterprise, checks received, cash, etc., the input tax credit should also verify the invoices held by the invoices issued by the bill of exchange and other vouchers. If necessary, bank statements can be verified, through the output tax and input tax audit, to confirm the input tax and output tax calculation accuracy. (2) to obtain the relevant external data (such as the customer or supplier to provide the relevant documents) and corporate accounting books and returns comparison, spot checks of the individual invoices (including outgoing and received invoices) and buyers and for Cargo inspection, the implementation of cross-audit.