审计数据收集 海关和间接税延伸

[中文适用范围]： 本文件规定了基于 ISO 21378 的关税和间接税（例如增值税 (VAT) 和消费税）审计的功能要求。它解决了税务审计员如何获取这些审计的审计数据，包括数据元素格式和某种程度上的内容要求。在实践中，该文件几乎适用于整个供应链流程的每一步，涵盖商品、服务和工作。它包括国内交易、跨境交易（进出口），可以涵盖第三方和公司间交易，甚至同一公司内部的货物流动。该文件没有描述事件何时应纳税，也没有描述如何计算税款或关税，因为这是特定于立法的，情况可能因国家而异，甚至在同一国家内也可能不同。该文件涵盖了企业应纳税运营/活动相关数据的标准交换，以便通过自动化测试更有效、更高效地执行控制和审计。该文件重点介绍了与间接税和关税法规的应税性相关的特征和相关手续。它包括税务计算的结果、ERP 系统和/或间接税/关税系统可处理的相关基础参数，以及遵守间接税和关税法规和手续所需的数据。本文件并非旨在从税务和/或海关当局等监管机构收集审计数据。 [外文原描述]： This document specifies the functional requirements that build on ISO 21378 for audits in the areas of customs duties and indirect taxes [e.g. value-added tax (VAT) and excise duties]. It addresses how tax auditors obtain audit data for these audits, including data element formats and to some extent content requirements. In practice, this document applies to virtually every step in the whole process in the supply chain and covers both goods, services and works. It includes domestic transactions, cross-border transactions (import and export) and can cover both third-party and intercompany transactions or even movements of goods within the same company. This document does not describe when an event is taxable nor how to calculate tax or customs duties as this is legislation-specific and the situation can vary from country to country or even within the same country. This document covers standard exchange of the data related to taxable operations/activities by businesses to perform controls and audits more effectively and efficiently through automated tests. This document focuses on the characteristics related to taxability and the related formalities of the indirect tax and customs duties regulations. It includes the result of a tax calculation, the relevant underlying parameters which can be processed by ERP-systems and/or indirect tax/customs duties systems, and data needed to comply with indirect tax and customs duties legislation and formalities. This document is not designed to collect audit data from the regulators like tax and/or customs authorities.