[Boutique] IRS Internship Report

Part 1: IRS Internship Report

During the summer of my sophomore year, I conducted a one-month internship at the IRS. Through this internship, I have a deep understanding and understanding of the functions and nature of the tax administration unit. At the same time, I have understood the operational characteristics and business requirements of the IRS, and accumulated some practical experience for entering the society.

Introduction to the internship unit

The State Administration of Taxation is the state's tax collection authority and belongs to the administrative organs of civil servants. According to the difference between tax revenue vesting and jurisdiction, the tax can be divided into central tax and local tax, which are collected by the national tax system and the local tax system. Consumption tax is levied by the national tax system. Value-added tax and corporate income tax and personal income tax are shared by the central government. Other taxes are generally local taxes. The tax shared by the central and local governments shall be levied by the State Administration of Taxation, and the part shared by the shared tax shall be directly transferred to the local vault by the State Administration of Taxation.

Specifically, the taxes collected by the State Administration of Taxation include “value-added tax, consumption tax, railway department, finance, part of business tax paid by insurance companies, corporate income tax, stamps on personal income from securities deposits, and resource taxes paid by offshore oil companies. Vehicle purchase tax. The taxes collected by the local tax bureau include: business tax other than the above-mentioned industries, income tax paid by state-owned enterprises, collective enterprises, private enterprises, urban maintenance and construction tax, personal income tax, resource tax, property tax, and urban real estate tax. , land value-added tax, urban land use tax, stamp duty, deed tax, vehicle and vessel use tax, slaughter tax, banquet tax. The central government and local government share income including: domestic value-added tax, business tax, corporate income tax, foreign-invested enterprises and foreign enterprise income tax , personal income tax, resource tax, urban maintenance and construction tax, stamp duty.

The internship unit I am in, Keqi State Taxation Bureau is the branch office of the local tax bureau of Chifeng City, which covers the business tax, local enterprise income tax, personal income tax, land value-added tax and urban land use of various enterprises and institutions in Keshiketengqi. Tax, urban maintenance and construction tax, property tax, vehicle and vessel use tax, resource tax, stamp duty, education surcharge, dike fee, stabilized non-staple food price fund, local education development fee, cultural construction fee, social insurance fee, and foreign-funded enterprise city Real estate tax, vehicle use license tax collection management and audit work. The informatization construction of the branch office has achieved remarkable results. It has popularized computer networked offices and implemented various tax payment methods such as electronic declaration and tax payment to better serve enterprises and greatly facilitate taxpayers within the flag.

The mode of collection and management is: based on tax returns and optimized services, relying on computer networks, centralized collection, key inspections, and enhanced management. And set up a tax service department to accept the management services, tax returns and tax collection work of the management households controlled by this bureau. The establishment of the tax law enforcement supervision and inspection team is responsible for supervising and inspecting tax source management such as taxpayer opening, alteration, suspension of business, logout, and identification of abnormal households, as well as fixed-point verification, tax assessment, collection monitoring, pending documents, and taxation legal system. Assessment.

Internship Content

My internship position is to calculate the taxation service hall, which is mainly for the highly operational work such as accepting corporate tax returns, tax registration and logout, and auditing the company's tax returns.

During the one-month internship, I gained a lot of new knowledge and consolidated many old knowledge. In the first two weeks, I was studying the “declaration of taxation” position in the service hall. In the second week, I checked the tax with the staff. The work of “reporting taxes” means that taxpayers hand over two forms, one is the corporate income tax table, and the other is the comprehensive table. My job is to enter these forms into the computer and print out the return receipts to the taxpayer. These seemingly simple tasks are actually not easy. I have gained a more systematic understanding of the statistical accounting knowledge, strengthened my understanding of the accounting posts and tax knowledge, and cultivated interest and enthusiasm for taxation work.

Not only that, but during the period I also realized the strictness of the tax bureau system, the dedication and enthusiasm of colleagues engaged in tax work, and also studied the professional ethics education of tax officials. As a tax worker, you should first standardize your professional ethics. Only in this way can you enforce the law. Secondly, the tax filing period determines the characteristics of the agency's business period. The monthly number 1 to 10 is the corporate tax return period, which is the busiest time.

Another important aspect is learning tax assessments. Tax assessment is an innovative measure to strengthen tax source management on the basis of traditional tax management in recent years with the requirements and needs of China's tax administration modernization development. In order to standardize and do a good job in tax assessment, the State Administration of Taxation issued the “Measures for the Administration of Tax Assessment” in 2005. During the internship, I studied the relevant laws and regulations for tax assessment. The tax assessment refers to the tax return information submitted by the tax authorities according to the taxpayer. Financial information and daily collection of management information and other information materials, using certain technical means and methods to review the taxpayer's tax situation. Analyze and manage the assessment and processing in a timely manner according to law. As an effective management tool for mid-term monitoring of taxation, tax assessment plays an increasingly important role in the process of tax collection and management. It has shown unique advantages in improving the quality of collection and management and optimizing the new model of collection and management. The combination of tax assessment results and collection management has exerted a certain degree of supervision, control, and shocking effects on business operations and accounting, and promoted the business operations and accounting indicators to be true, accurate, and reliable.

The most challenging job in the internship is to go to the enterprise for tax audits. The audit mainly involves enterprises' hungry value-added tax, consumption tax, vehicle purchase tax, personal income tax, and corporate income tax. The inventory of vehicle purchase tax is mainly to check the records related to the fixed assets and vehicles of the enterprise. Vehicles that are not accounted for and actually occupied by the enterprise are also subject to vehicle purchase tax. The tax base is not the net value after depreciation, but is recorded at the time of acquisition. Original price. For stamp duty, the main reason is to check the number of books and the number of contracts. Personal income tax is mainly handled by understanding the wages and bonuses of employees of enterprises. For corporate income tax, it is mainly determined by consulting the income account and the cost expense account. It is reported that the difference between the determined amount and the statement will generally adjust the amount of income tax payable. For the income tax paid by enterprises, half of them apply the principle of more retreat and less compensation. In order to ensure the reliability of the books, we also randomly select the relevant records and check the principle documents paired with them.

Internship experience

In the short internship time of one month, my deepest understanding is the extensiveness and complexity of taxation. In the face of all kinds of large and medium-sized small and medium-sized enterprises, many kinds of taxes and various preferential policies have also put a severe test on taxation work. How do companies and tax authorities communicate to achieve tacit understanding and deliver accurate and effective information? I believe that seeking a good system, simplifying taxation work, and adopting scientific management can create quality and effectiveness.

PART 2: IRS Internship Report

The bonus is distributed for inventory processing. For corporate income tax, it is mainly determined by consulting the income account and the cost expense account. It is reported that the difference between the determined amount and the statement will generally adjust the amount of income tax payable. For the income tax paid by enterprises, half of them apply the principle of more retreat and less compensation. In order to ensure the reliability of the books, we also randomly select the relevant records and check the principle documents paired with them.

Internship experience

In the short internship time of one month, my deepest understanding is the extensiveness and complexity of taxation. In the face of all kinds of large and medium-sized small and medium-sized enterprises, many kinds of taxes and various preferential policies have also put a severe test on taxation work. How do companies and tax authorities communicate to achieve tacit understanding and deliver accurate and effective information? I believe that seeking a good system, simplifying taxation work, and adopting scientific management can create quality and effectiveness.

The following are some of the points I have summarized during my internship:

1. It is necessary to increase the promotion of tax law and raise the awareness of citizens' taxation. To enable each citizen to enjoy the right to public service, keep in mind their tax obligations and responsibilities, in order to form a taxation law, understand the tax law, and the social atmosphere of the tax compliance law, so that people feel that joining taxation ranks glorious, tax evasion is shameful.

2. To conceal the corporate income tax and other problems, the taxation department should strengthen contact and cooperation with other comprehensive departments to grasp the situation of taxpayers, build a fixed information transmission, and form a good tax-sharing network. , and strive to be transparent in taxation.

3. It is necessary to intensify law enforcement, establish a set of standardized tax collection and management system, do a good job in the construction of the collection and management team, improve the quality of tax collection and management personnel, and increase the punishment and crackdown on tax evasion, for some typical steals. Large tax evaders and individuals should be exposed to deter criminals and curb tax evasion.

4. The enterprise taxpayers need to have the necessary knowledge to fill in the form. I think the company needs college students with the qualifications of certified tax agents or skilled taxation procedures and accounting knowledge to facilitate communication with taxpayers.

"A journey of a thousand miles begins with a single step." This short and substantial internship in this month, I think it will be a bridge for me to go to society in the future. It is an important experience in life and an important step for the future. It is also very helpful to get on the job. To others humbly ask for advice, to abide by organizational discipline and unit rules and regulations, and to communicate with people and other basic principles of doing things in life must be carried out in real life, good habits must be continuously cultivated in real life. The experience I have learned over the course of this period and most of the teachings from the leaders and masters is a valuable asset in my life. Of course, more importantly, I learned some professional knowledge that I couldn't learn in class. This internship also gave me a deep understanding of the importance of maintaining a good relationship at work and at the same time. To do things first, you must learn to be a human being. You must understand the truth of being a human being. How to get along with others is the most basic problem in modern society. The team, with such a person who is about to enter the society, needs to learn a lot of things. They are all good teachers. The so-called "threesomes must have my teacher". Through internship, I can better understand. Your own deficiencies can make career planning for yourself earlier.

This internship is beneficial. I have prepared a lot of good knowledge and experience for me to enter the social work in the future. I know how to study. It is the biggest gain of my internship. I firmly believe that through this period of internship, I will benefit from the practical experience I have gained for a lifetime, and will continue to be verified in my actual work in the future. I will continue to understand and understand the knowledge I have learned during the internship, and I will continue to apply the theoretical knowledge and practical experience I have learned to the actual work in the future, and strive to realize my ideals.

PART 3: IRS Internship Report

During the holidays, I spent two weeks in the national tax and local tax internships, and I have gained a lot. Now I will share them with you. I mainly help the general taxpayers fill in the information collection form in the local tax, and follow the national tax to go to small enterprises to conduct tax audits.

The first feeling is tired, especially tired, I have to work about 8 hours a day, fill out the form, look up the taxpayer information on the computer. Although it is doing office, but it is also very hard. So learning is happy, this is no doubt question.

Second, many people who fill in the form of taxpayers in the company lack the necessary knowledge and it is difficult to guide them. Therefore, I feel that enterprises need college students who are qualified as registered tax agents or who are proficient in tax processes and accounting knowledge. The business taxpayers exchanged, heard a lot, learned a lot.

The third is to test the knowledge I have learned in the university for two years, mainly in the middle of financial accounting.

Now let me talk about what I have learned in business. These things may not be comprehensive, and we should come back to the formal internship. If there is something wrong, I hope everyone will point out.

First of all, the IRS mainly collects consumption tax, xx; local tax levy business tax, etc. One thing I don't know is that the local tax and the national tax are different from the central tax and the local tax. The textbook talks about the tax sharing system. The State Administration of Taxation and the Local Taxation Bureau implement grading collection and management. The central tax and the sharing tax are levied by the State Administration of Taxation. The local part of the shared tax is directly transferred to the local treasury by the State Administration of Taxation, and the local tax is levied by the local taxation bureau.

Second, tax auditing and accounting accounting. The order of accounting accounting is the original vouchers—accounting vouchers—detailed accounts—general ledgers—annual statements. In the actual work of auditing, the reverse order is the same as accounting accounting. Say first look at the report, then look at the general ledger, the ledger and the accounting voucher. Look at the corresponding relationship of each account, including the time and the voucher number. Then find the original voucher of the corresponding voucher number in the detailed account to see if there is any abnormality. Finally, fill in the tax Inspection records, mainly enterprise name, legal representative, tax registration certificate number; type and nature of the enterprise; annual average number of employees.

My experience is that the finance major must have a good accounting and a solid grasp. It will be used in the work. You can go to the registered tax agent. There will be advantages in finding a job.