国税局审查员通常在会见纳税人和他们的专业代表之前做足功课. 这包括审查任何相关的审计技术指南(atg)，这些指南通常侧重于特定行业或易于审计的业务交易.
Though designed to help 国税局 examiners prepare for 审计s, ATGs are available to the public. So, small business taxpayers can review them, 同时，还能对审计过程中可能出现的问题获得有价值的见解.
审计or Specialization
In the past, 国税局的审查员被随机分配去审计各行各业的纳税人, with no real continuity or common thread. For example, after an examiner 审计ed a dentist, 他或她接到的下一个任务可能是渔船船长或便利店老板. 因此，很少有机会在一个特定的利基领域发展专业知识.
To remedy this, the 国税局 created its Market Segment Specialization Program (MSSP), which exp和ed rapidly during the 1990s. MSSP允许国税局审计师专注于特定领域. Through education 和 experience, 稽查员在识别和发现违反税法的行为方面装备更精良.
The 国税局 started publishing ATGs as an offshoot of the MSSP. Most ATGs target major industries, such as construction, 生产和专业实践(包括医生), attorneys 和 accountants). Other ATGs address issues that frequently arise in 审计s, such as executive compensation 和 fringe benefits.
美国国税局定期修订和更新atg，并在清单中增加新的atg. (See “国税局 Jumps into Golden Parachutes” at right.)
A Closer Look at ATGs
What does an ATG cover? 美国国税局汇编了从过去对纳税人的检查中获得的信息，并在atg中公布其调查结果. Typically, these publications explain:
- The nature of the industry or issue,
- Accounting methods commonly used in an industry,
- Relevant 审计 examination techniques,
- Common 和 industry-specific compliance issues,
- Business practices,
- Industry terminology, 和
- Sample interview questions.
The main goal of ATGs is to improve examiner proficiency. By using a specific ATG, an examiner may, for example, 当报告的收入或支出与行业正常情况不一致时，能够协调差异，或识别纳税人所在地理区域内的异常情况. 指南还帮助审查员规划他们的审核策略和简化审核过程.
随着时间的推移, 获得的关于特定细分市场的信息和经验可以帮助审查员以更高的效率进行未来的审核. 其中一些信息被纳入定期的ATG更新. Furthermore, 国税局审查员通常通过行业出版物获得有关行业变化的建议, 与其他人员进行贸易研讨会和信息分享.
Site Visits 和 Interviews
atg还确定纳税人应提供的文件类型以及在参观营业场所期间可能发现的信息. 这些指南可能能够识别潜在的收入来源，否则这些收入可能会被遗漏.
For example, 法律专业的ATG确定来自一般业务以外的收入来源, such as serving on a board of directors, speaking engagements, 和 book writing or editing. 该指南鼓励国税局审查员在与纳税人初次面谈时询问潜在的收入来源.
atg可能指示审查员询问的其他问题包括:
- Internal controls (or lack of controls),
- The sources of funds used to start the business,
- A list of suppliers 和 vendors,
- The availability of business records,
- 负责保存业务记录的个人姓名;
- 业务运作的性质(例如营业时间和营业天数);
- 名字s 和 responsibilities of employees,
- 名字s of individual(s) with control over inventory, 和
- Personal expenses paid with business funds.
For example, one ATG focuses specifically on cash-intensive businesses, such as liquor stores, 沙龙, check-cashing operations, gas stations, auto repair shops, restaurants 和 bars. 它强调了审查现金收据和收银磁带对这类业务的重要性.
现金密集型企业可能会少报现金收入, 但特许经营可能有内部控制来阻止这种“撇脂”行为.” For instance, 被特许人可能被要求向特许人购买产品或货物, 它提供了可用于验证销售记录的书面记录.
同样的, when 审计ing a liquor store owner, 审查员被教导要寻找账外批发商和支票兑现者. For gas stations, examiners must check the methods of determining income, rebates 和 other incentives. 应该询问餐馆和酒吧与行业平均水平相比的净利润, 溢出, pouring averages 和 tipping.
Bottom Line
During an 审计, 国税局审查员关注的是行业独有的方面, 同时还要找出隐藏收入和虚报扣除额的常见手段. ATGs are instrumental to that process.
Although ATGs were created to benefit 国税局 employees, 他们还帮助小企业确保他们没有从事可能引起危险的行为. To access the complete list of ATGs, visit the 国税局 website.
欲了解更多信息，请通过我们的老葡京手机app约瑟夫·威尔逊 contact form.
Councilor, Buchanan & 老葡京手机app(老葡京手机app)是一家提供税务服务的专业公司, 会计和商业咨询专业知识遍及大西洋中部地区的办事处 Bethesda, MD 和 Washington, DC.
