Enterprises that have paid in advance within the year and need to refund more than 20000 yuan after year-end final settlement shall provide the audit report issued by the accounting firm to confirm whether the amount of tax refund applied by the enterprise is correct.

List of materials required for verification of corporate income tax refund:

1. Balance sheet as of December 31, income statement for December, cash flow statement, and unaudited annual corporate income tax return.

2. Account Balance Details - column to the end level.

3. Copy of general ledger page of profit and loss account.

4. 2-4 accounting vouchers and copies of original vouchers attached each month.

5. A copy of the bank statement (annual or year-end) and the bank balance reconciliation statement; Cash inventory sheet; Inventory counting table.

2、 Other materials I need to keep (the following are copies, which need to be affixed with the official seal of the enterprise):

1. Articles of Association, capital verification report (including capital increase report), duplicate of business license and tax registration certificate. In case of any change, it is required to provide the information before and after the change. Code certificate of the Technical Supervision Bureau and bank account opening license (approval document).

2. If it is a special industry, it is necessary to provide the relevant industry accounting system implemented by the special industry. (Optional)

3. Internal management system and relevant internal control system of the unit.

4. If you enjoy preferential tax policies, you need to provide relevant approval documents for tax reduction and exemption.

5. If there are pre tax deduction items that have been reported to the tax authority for filing, copies of relevant items shall be provided.

6. If there are important business contracts to be provided, such as rent contracts, supply and marketing contracts, large sales contracts, etc.

7. If there are associated enterprises, the list of associated enterprises shall be provided.

8. If there is an audit report in the previous year, the tax assurance report issued by the intermediary in the previous year should also be provided.

9. If it is a high-tech enterprise, the approval form of high-tech enterprise shall be provided.