XX税务师事务所XXX年度年检审核检查报告

XX税务师事务所XXX年度年检审核检查报告 XXX税务师事务所 XX年度年检审核检查报告 一、税务师事务所基本情况 二、 资料 新概念英语资料下载李居明饿命改运学pdf成本会计期末资料社会工作导论资料工程结算所需资料清单 审核情况 ,一,登记备案情况 登记备案手续履行情况。 ,二,书面审核情况 对以下资料的书面审核情况。 1.税务师事务所 ,1,税务师事务所2013年度年检登记表1份, ,2,税务师事务所2013年度人员基本情况表1份, ,3,税务师事务所执业证书,副本,和工商营业执照,副本,复印件各1份, ,4,2013年度税务师事务所职业风险基金备案表, ,5,税务师事务所2013年度行业年度报表。 ,6,税务师事务所2013年度自查工作报告1份,要求有情况、有分析、有整改措施、有努力方向, 。 2.执业注册税务师 ,1,执业注册税务师2013年度年检登记表1份, ,2,执业注册税务师证书,资格证书,原件、复印件1份,身份证复印件1份。 height and strength are in line with the actual needs of the installation; prior to appliance installation, demand for flats will not be flat wall surface, ground level according to the request object level adjustable leveling feet and lines when installing fixed. Coordinates and elevations are not allowed to carefully check level elevations, wall lines and installation of centerline and high accuracy of the horizontal line ... Always in a State of controlled, manufacturing process quality. Third section user service and the engineering warranty user operation maintenance manual of prepared due to electromechanical installation engineering has strong of professional sex, and systemic, for easy owners of using and management, engineering completion Shi, we will for electromechanical installation engineering prepared operation and the maintenance manual, by approved of official manual submitted owners, manual contains system description, and technology description and maintenance maintenance content, each a system independent book, specific following: (1) system description: detailed introduced all system main equipment of specifications model and function; Provide equipment, product brochures and so on. (2) technical specifications: technical descriptions provided by the contract are included in the installation of equipment and technical data and descriptions of the features of the part: (4) security: the correct procedures for various types of equipment, operation ,3,执业注册税务师2013年度个人 工作总结 关于社区教育工作总结关于年中工作总结关于校园安全工作总结关于校园安全工作总结关于意识形态工作总结 1份。 ,三,实地检查情况 1.税务师事务所检查情况 对照税务师事务所年检项目与处理 标准 excel标准偏差excel标准偏差函数exl标准差函数国标检验抽样标准表免费下载红头文件格式标准下载 逐项检查说明,附件,。 2.执业注册税务师检查情况 对照执业注册税务师年检项目与处理标准逐项检查说明,附件,。 三、审核检查结论 1.税务师事务所审核检查结论 2.执业注册税务师审核检查结论 XXX国家税务局 XXX年X月X日 附件: 一、税务师事务所年检项目与处理标准 ,一,执业质量 1.凡具有下列情形之一的～年检不予通过～责令2个月内整改～情节严重的～责令其整改期间停止执业～收回事务所执业证,整改期满仍达不到规定要求的～注销事务 arious types of equipment, operationfor v stallation of equipment and technical data and descriptions of the features of the part: (4) security: the correct proceduresuct brochures and so on. (2) technical specifications: technical descriptions provided by the contract are included in the in, prod(1) system description: detailed introduced all system main equipment of specifications model and function; Provide equipmentription, and technology description and maintenance maintenance content, each a system independent book, specific following: m descneering prepared operation and the maintenance manual, by approved of official manual submitted owners, manual contains systeystemic, for easy owners of using and management, engineering completion Shi, we will for electromechanical installation engiand s er operation maintenance manual of prepared due to electromechanical installation engineering has strong of professional sex,.. Always in a State of controlled, manufacturing process quality. Third section user service and the engineering warranty usline .t allowed to carefully check level elevations, wall lines and installation of centerline and high accuracy of the horizontal rding to the request object level adjustable leveling feet and lines when installing fixed. Coordinates and elevations are nowill not be flat wall surface, ground level accoheight and strength are in line with the actual needs of the installation; prior to appliance installation, demand for flats 2 - - 所执业证。 ,1,未与委托人签订业务约定书或业务约定书填写不全, ,2,未按规定编制业务工作底稿或编制业务工作底稿不完整、记录不清晰, ,3,业务工作底稿未建立三级复核 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 或业务工作底稿复核不规范, ,4,鉴证报告内容不完整或鉴证报告不规范, ,5,鉴证报告未实行三级审核签发制度或流于形式, ,6,未获取充分、适当的证据支持鉴证结论, ,7,因过失出具不恰当的鉴证报告, ,8,业务档案资料不完整～ 管理制度 档案管理制度下载食品安全管理制度下载三类维修管理制度下载财务管理制度免费下载安全设施管理制度下载 不健全。 2.凡具有下列情形之一的～年检不予通过～责令其停止执业～收回事务所执业证。情节特别严重的～注销事务所执业证。 ,1,隐瞒发现的问题～出具不实鉴证报告, ,2,与委托方串通作弊～故意出具虚假鉴证报告。 ,二,执业资格 凡具有下列情形之一的～年检不予通过～责令2个月内整改～情节严重的～责令其整改期间停止执业～收回事务所执业证,整改期满仍达不到规定要求的～注销事务所执业证～并向社会公告。 t, operationchnical data and descriptions of the features of the part: (4) security: the correct procedures for various types of equipmenechnical specifications: technical descriptions provided by the contract are included in the installation of equipment and te(2) t ed introduced all system main equipment of specifications model and function; Provide equipment, product brochures and so on.ption and maintenance maintenance content, each a system independent book, specific following: (1) system description: detailescrithe maintenance manual, by approved of official manual submitted owners, manual contains system description, and technology d ing and management, engineering completion Shi, we will for electromechanical installation engineering prepared operation andof us l of prepared due to electromechanical installation engineering has strong of professional sex, and systemic, for easy ownerslled, manufacturing process quality. Third section user service and the engineering warranty user operation maintenance manuacontroevel elevations, wall lines and installation of centerline and high accuracy of the horizontal line ... Always in a State of vel adjustable leveling feet and lines when installing fixed. Coordinates and elevations are not allowed to carefully check lwill not be flat wall surface, ground level according to the request object leheight and strength are in line with the actual needs of the installation; prior to appliance installation, demand for flats 3 1.注册税务师或从业人员未达到规定标准, 2.发起人或合伙人以及出资人不符合规定条件, 3.事务所发起人同时在2个以上事务所出资或执业, 4.事项变更未按规定和程序办理相关手续, 5.分所设立和管理不符合规定要求, 6.无正当理由拒绝在规定时间参加年检。 ,三,其他方面 1.凡具有下列情形之一的～年检不予通过～责令2个月内整改～情节严重的～责令其整改期间停止执业～收回事务所执业证,整改期满仍达不到规定要求的～向社会公告。 ,1,采取强迫、欺诈等不正当方式招揽业务, ,2,受到《注册税务师管理暂行办法》第四十三条、第四十四条所列行政处罚, ,3,未按规定进行纳税申报及缴纳税款或有偷税行为。 2.受到《注册税务师管理暂行办法》第四十五条所列行政处罚情节严重的～年检不予通过～注销事务所执业证～并向社会公告。 二、执业注册税务师年检项目与处理标准 ,一,凡具有下列情形之一的～年检不予通过～责令2个月内整改～整改期间不得对外行使注册税务师签字权, arious types of equipment, operationfor v stallation of equipment and technical data and descriptions of the features of the part: (4) security: the correct proceduresuct brochures and so on. (2) technical specifications: technical descriptions provided by the contract are included in the in, prod(1) system description: detailed introduced all system main equipment of specifications model and function; Provide equipmentription, and technology description and maintenance maintenance content, each a system independent book, specific following: m descneering prepared operation and the maintenance manual, by approved of official manual submitted owners, manual contains systeystemic, for easy owners of using and management, engineering completion Shi, we will for electromechanical installation engiand s er operation maintenance manual of prepared due to electromechanical installation engineering has strong of professional sex,.. Always in a State of controlled, manufacturing process quality. Third section user service and the engineering warranty usline .t allowed to carefully check level elevations, wall lines and installation of centerline and high accuracy of the horizontal rding to the request object level adjustable leveling feet and lines when installing fixed. Coordinates and elevations are nowill not be flat wall surface, ground level accoheight and strength are in line with the actual needs of the installation; prior to appliance installation, demand for flats 4 - - 整改期满仍达不到规定要求的～注销执业资格。 1.同时在2个以上事务所出资或进行虚假出资, 2.允许或默认他人以本人名义作为事务所出资人出资, 3.允许或默认他人以本人名义接受事务所其他出资人转让股份。 ,二,凡具有下列情形之一的～年检不予通过～不得继续执业～注销其执业资格: 1.同时在2个以上事务所或其他社会中介机构执业又不改正, 2.连续2年有不良执业记录, 3.连续2年未参加年检, 4.无正当理由拒绝在规定期限内进行年检。 ,三,具有《注册税务师管理暂行办法》第二十五条、第二十六条所列行为2次以上处罚记录的～年检不予通过～注销执业资格。 ,四,受到《注册税务师管理暂行办法》第四十二条和第四十四条所列行政处罚的～在年检公告时向社会公告。 ,五,受到《注册税务师管理暂行办法》第四十五条所列行政处罚情节严重的～注销执业资格并向社会公告。 echnical specifications: technical descriptions provided by the contract are included in the installation of equipment and terationt, opechnical data and descriptions of the features of the part: (4) security: the correct procedures for various types of equipmen(2) t ed introduced all system main equipment of specifications model and function; Provide equipment, product brochures and so on.ption and maintenance maintenance content, each a system independent book, specific following: (1) system description: detailescrithe maintenance manual, by approved of official manual submitted owners, manual contains system description, and technology d ing and management, engineering completion Shi, we will for electromechanical installation engineering prepared operation andof us l of prepared due to electromechanical installation engineering has strong of professional sex, and systemic, for easy ownerslled, manufacturing process quality. Third section user service and the engineering warranty user operation maintenance manuacontroevel elevations, wall lines and installation of centerline and high accuracy of the horizontal line ... Always in a State of vel adjustable leveling feet and lines when installing fixed. Coordinates and elevations are not allowed to carefully check lwill not be flat wall surface, ground level according to the request object leheight and strength are in line with the actual needs of the installation; prior to appliance installation, demand for flats 5