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一、税收外延管理的内容及任务税收外延管理是指税务机关为了保持纳税人纳税的真实性,有责任通过监督检查,帮助纳税人执行国家规定的财务会计制度,按照税法规定如实纳税的一项管理工作。其内容包括:监督管理纳税企业的经营管理是否合法;账务记载是否真实;核算是否准确;费用开支、成本列支是否符合规定的范围和标准。税收外延管理的任务是税务机关通过事前管理、事中控制、事后检查监督的征管活动,保障国家税收收入的应收尽收。
I. Tax Extension Management Content and Tasks Tax extension management refers to the tax authorities in order to maintain the taxpayer taxpayer’s true responsibility, through supervision and inspection, to help taxpayers to implement the state’s financial and accounting system, in accordance with the provisions of the tax law truthfully tax Management work. Its contents include: supervising and managing whether the operation and management of the taxpaying enterprise is legal; whether the accounting records are true; whether the accounting is accurate; whether the expenses and expenses are in line with the stipulated scope and standards. Tax extension of the mandate of the tax authorities through ex-management, incident control, post-inspection and supervision of the collection activities, to ensure that the national tax revenue received.