网上申报已成为部分地区纳税人申报纳税的主要方式,审查网上申报流程的科学合理性以及税款是否及时入库,是网上申报纳税审计的重点内容。一、审计背景网上申报纳税流程为:纳税人网上申报缴纳税款→税务部门审核纳税人网上申报信息→审核通过→税务部门向国库发送扣款信息→国库 Online filing has become the main method for taxpayers to declare and pay taxes in some areas. Examining the scientific rationality of the online filing process and whether the tax is timely warehousing are the key contents of online tax filing and tax auditing. First, the audit background Online tax declaration and reporting process: taxpayers to declare online tax payment → Tax authorities to review taxpayers online reporting information → approved by the tax department → Treasury to send debit information to the Treasury → Treasury