Criminal legal risk in taxation attestation
Tax-related forensic examination is the most important business scope of taxation firms. According to incomplete statistics, according to the relevant provisions of current tax regulations, matters concerning the provision of tax-related assurance reports are involved in corporate income tax, land value-added tax and personal income tax returns.
In practice, due to the concentration of tax filing time, the large demand for tax-related forensic reports and fierce market competition, some attestation agencies are seriously irresponsible. The basic data is not verified when the forensic report is issued, the data is incorrectly linked, and the data is calculated. Errors and applicable taxation basis errors lead to the publication of serious and inaccurate attestation conclusions, resulting in the client paying less or paying more taxes. Not only did the client leave significant tax-related risks , but it also brought criminal risks to himself .
