地方税务计算机审计方法体系──计算机审计实务公告第18号简版中华人民共和国审计署二○○九年三月1/22目录1。前言.......................................................................................................................12。引言.......................................................................................................................13。范围.......................................................................................................................14。规范性引用文件...................................................................................................15。术语和定义...........................................................................................................25。1计算机审计方法.........................................................................................25。2审计业务模型.............................................................................................26。概述.......................................................................................................................27。审计方法目录体系...............................................................................................27。1资源分类.....................................................................................................27。2代码结构.....................................................................................................37。3地方税务计算机审计方法体系.................................................................48。审计方法实例.......................................................................................................58。1核算管理审计方法.....................................................................................58。1。1与金库报表核对审计方法...........................................................58。1。2与会统报表核对审计方法...........................................................68。2纳税申报审计方法.....................................................................................68。2。1网上申报纳税审计方法...............................................................68。2。2门临申报纳税审计方法...............................................................78。3税款征缴审计方法.....................................................................................78。3。1营业税征缴审计方法...................................................................78。3。2企业所得税征缴审计方法...........................................................88。3。3土地增值税征缴审计方法...........................................................88。3。4土地使用税征缴审计方法...........................................................98。3。5房产税征缴审计方法...................................................................98。3。6房地产行业审计方法.................................................................108。3。7营业税税目税率审计方法.........................................................108。3。8滞纳金征缴审计方法.................................................................112/228。3。9税收级次审计方法.....................................................................118。3。10金融保险业营业税审计方法...................................................118。3。11税收账户管理审计方法...........................................................128。4代扣代收代缴审计方法............
