D. CONCLUSIONS AND RECOMMENDATIONS:1. Conclusion:-Material joint stock company engineering science-LASI has executive decision by the Hanoi Department of taxation and provided the documents at the request of the Inspector.-On opening, notes on accounting, bookkeeping: the company has open bookkeeping to keep track of the economic profession and accounting prescribed business results.-Material joint stock company engineering science-LASI has tax declaration according to regulation. However in the years 2012, 2013 companies aside in as follows:+ About VAT: the company made the filing and tax declaration according to regulation, however the Declaration of corporate tax deduction was not properly regulated, in particular: the company VAT deduction Declaration of goods, not services serve the business activities and the VAT of goods bought on of the vacation units , removed from the business address.+ About CIT: corporate cost accounting for the expenses do not serve business operations, computer discount LOAN exceeding part of 1.6 billion for four seat car; In addition the company also cost accounting salaries related to repairs of fixed assets not yet completed in the year on the costs incurred in the period is: 576,023,318.+ About checking the Bill of the unit, removed the business address: Corps of inspectors checked the Bill on your stuff on the holiday business, quit the business address. At the time the check discovered the company used bills of the enterprises took a break, quit the business address from 2009 to 2012: the value of goods and services: 116,689,519; VAT: 9,666,421, where:2009: value: 22,922,522; VAT: 1,145,724.2010: value: 57,986,451; VAT: 4,942,644.2009: value: 6,743,636; VAT: 674,363.2009: value: 29,036,910; VAT: 2,903,690.For this value of units have adjustable recommendations reduce costs and VAT to be deducted to ensure the company's business operations.* From the aforesaid content inspection, determine the number of discovered data increase, rising through the inspection as follows:Tax increase through the inspection as follows:
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