企业所得税汇算清缴鉴证报告英

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1、XXXAuthenticationReportofIncomeTax(2011)jianzi[2012]No.16XXX：WeexaminedandverifiedyoursettlementandpaymentofEnterpriseIncomeTaxfortheyearof2011uponyourentrustmentinaccordancewithstipulationsofEnterpriseIncomeTaxLawofthePeople'sRepublicofChinaandDetailedRulesforimplementationofEnterpriseIn

2、comeTaxLawofthePeople'sRepublicofChina,andconductednecessaryinspectionproceedingonyourvouchers,accountbooksandrelevantfinancialstatementsinthelightofBusinessRulesofSettlementandPaymentofEnterpriseIncomeTaxonaTrialBasisandBusinessGuidancetorSettlementandPaymentofEnterpriseIncomeTax.Yourcom

3、panyisresponsibleforthelegitimacy,reasonability,andcompletenessofrelevantdocumentsuponwhichweissueourauthenticationreportindependently,objectivelyandfairly.YoushallmakeuseoftheauthenticationreportpursuanttotheAuthenticationEngagement.Consequencescausedbytheprincipaloranyotherthirdparty’sm

4、isuseofauthenticationreportshallbeundertakenbytheCertifiedTaxAgentandTaxAgentOffice.I.AuthenticationProcessandMainEnforcementA.CommentontheEffectivenessandReasonabilityoftheInternalControlThere’snoevidenceagainstthereasonabilityofthecertifiedunitsshowninourprocessofAuthentication.Wetrustt

5、heinternalcontrolsystemcompletely.B.CommentontheInterdependencyandDependabilityofBothInternalandExternalEvidences1.InterdependencyWeexaminedtheinternalandexternalevidencessuchasrelevantaccountingmaterialandtaxfillingdocumentsinaccordancewithBusinessRulesofSettlementandPaymentofEnterpriseI

6、ncomeTaxonaTrialBasis,whichsupportsourauthenticationresultsoundly.2.dependabilityAftermakingproperjudgmentandcertificationofrelevantdocumentsaccordingtostatutoryproceedingandcertifyingstandard,wedidn’tfindillegitimateevidenceandrecognizetheauthenticofannualtaxfillingpreparedbythecertified

7、unit.A.Authentication,Verification,CalculationandInferenceonRelevantAccountingMaterialandTaxationDocumentsDuetothefollowingconditions,wedeterminetoissuethisauthenticationreport:1.Alltheauthenticateditemscorrespondtothestatutorycriterion,andthepreparationofrelatedacc