The tax audit is usually checked for a few years

The tax authority checking accounts usually checks for three years.

The tax authorities check accounts, usually within three years, but depending on the circumstances, the tax authorities have the right to extend the time limit. There are three kinds of checking accounts: 3 years, 5 years and unlimited period. If a company fails to pay or underpays tax because of miscalculation or forgets to declare (non-subjective and intentional): the tax authorities can recover the tax and late fees within 3 years; if the amount is large, (the cumulative amount of tax is more than 100,000 yuan), it can be extended to 5 years. If the company's failure to pay the full amount of tax is caused by the tax authorities, then it can only recover the tax within 3 years, no late fee.

Tax key audit 5 kinds of behavior:

1, concealment of income

Enterprises use private accounts, WeChat, Alipay, etc. to collect payment to hide part of the income, or there is a large amount of receipt of late invoices, or give customers more invoices and so on.

Golden Tax IV is not only through the data you declare to appropriate whether the anomaly. It may also audit through the enterprise bank account, the enterprise related personnel's bank account, the upstream and downstream enterprise related book data, the same industry revenue, cost, profit situation, and so on.