1. Examination of Contract Amount
The main concern is whether the contract amount can match the corresponding resources projects, and control within the corresponding project quota, and whether the relevant approval procedures can be carried out beyond the local level.
Whether the amount information in the text of the contract can be calculated accurately, whether it is different from the materials attached to the contract, whether the amount in case is the same, whether the amount in the framework contract is reasonable or not, whether the upper limit of the amount can be set, etc.
2. Examination of Settlement Provisions
Mainly concerned about whether the contract settlement terms can meet the enterprise credit management rules, especially the management requests for advance payment, payment progress and acceptance payment. For example, the enterprise rules on equipment and materials procurement criteria do not stop the advance payment, and pay for the goods in batches according to the progress of implementation. Detailed payment proportion is affirmed according to the reputation level of the collaborators. Payment of advance payment in case of special needs shall be stopped before special approval by management.
Whether the method of contract settlement (such as bank transfer, bank bills, cash sales, etc.) can meet the relevant rules of the enterprise. If an enterprise understands that the rules should adopt electronic settlement methods such as bank transfer, it shall not stop settlement by cash.
Except for the case of branch office and third party collection, the account title of the payee mentioned in the text of the contract should be different from that of the signatory.
3. Audit of Tax-related Matters
Mainly concerned about whether the agreed terms in the contract, such as tax acceptance and invoice issuance, can meet the requirements of national tax laws and regulations. If the contract clearly agrees on the type of invoice, the type of invoice should be different from the content and nature of the contract business. When auditing, it should be separated from the location of the other party's organization, the place of labor service occurrence and the content of the business as the norm to stop the determination. For the bill that touches on the value-added tax business, it should be marked with the special invoice or ordinary invoice for value-added tax, as well as the tax rate included; the contract does not clearly agree on the invoice. The type of invoice shall be terminated by vague means such as "Party B shall provide the proper tax invoice in accordance with the rules of the Tax Law and Party A's financial request".
Finally, special attention should be paid to the scope of application of administrative receipts. Business matters of cooperation between enterprises and administrative institutions are business within the scope of administrative institutions'responsibilities, and the other party can provide special receipts and accounts for administrative institutions. For operational business such as advertising, propaganda and training beyond the scope of government administrative institutions' responsibilities, the other party should provide proper tax control invoices that meet the requirements of the tax law.
4. Audit of Special Matters
For leasing contracts, it is necessary to determine whether the leasing mode is in line with the enterprise asset management standards, for example, some enterprise rules may not stop any form of financing leasing without approval; for the central equipment that touches the market competition of enterprises, it is not allowed to acquire assets by leasing; and for the operational leasing mode, it should be economically feasible.
The contract of affiliated sale should examine whether the affiliated sale can be touched and whether the amount of the affiliated sale can meet the rules of the enterprise. If the contract belongs to the affiliated sale, whether the amount of the contract can be within the remaining amount of the affiliated sale in the year.
Contracts for donations and subsidies should focus on tax-related matters of sale and purchase. According to the request for deduction of enterprise income tax, non-advertising subsidized expenditures and non-public donations shall not be deducted from the enterprise income tax bank.
Contracts involving deposit or margin clauses shall examine the manner in which the deposit or margin receipt is issued.
5. Disposal of Stamp Tax
In addition to the above auditing contents, the financial auditors of enterprise contracts also generally perform the calculation of contract stamp tax. According to the nature of the contract business and the type of contract, the corresponding stamp tax items are selected. For some special projects, audit opinions are also required, such as the lease contract, which is an operation lease contract after examination and approval.