ISO 5401:2024 审计数据收集 海关和间接税扩展

标准编号：ISO 5401:2024

中文名称：审计数据收集 海关和间接税扩展

英文名称：Audit data collection — Customs and indirect tax extension

发布日期：2024-04

标准范围

本文件规定了基于ISO 21378的关税和间接税【如增值税（VAT）和消费税】领域审计的功能要求。它解决了税务审计员如何为这些审计获取审计数据，包括数据元素格式和某种程度上的内容要求。在实践中，该文件几乎适用于供应链整个过程中的每一个步骤，涵盖商品、服务和工程。它包括国内交易、跨境交易（进口和出口），可以涵盖第三方和公司间交易，甚至同一公司内的货物流动。本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。本文件涵盖了企业与应税运营/活动相关的数据的标准交换，以通过自动化测试更有效和高效地执行控制和审计。本文件侧重于间接税和关税条例的可征税性和相关手续的特点。它包括税收计算的结果、可由ERP系统和/或间接税/关税系统处理的相关基本参数，以及遵守间接税和关税立法和手续所需的数据。本文档并非旨在从税务和/或海关机构等监管机构收集审计数据。

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.

标准预览图