tailieunhanh - United States General Accounting Office GAO For Release on Delivery Expected at 10:30 a.m. Thursday, September 19, 1996 _part2

Kho bạc lịch trình, để có được tổng số bản tóm tắt loại thuế cần thiết cho việc trình bày báo cáo tài chính. Để chứng minh các số liệu kho bạc, kiểm toán của chúng tôi đã cố gắng hòa giải tập tin chủ IRS chỉ ghi lại chi tiết doanh thu thuế thu được với Kho bạc hồ sơ. | Treasury schedules to obtain the summary total by type of tax needed for its financial statement presentation. To substantiate the Treasury figures our audits attempted to reconcile IRS master files the only detailed records available of tax revenue collected with Treasury records. For fiscal year 1994 for example we found that IRS reported total of trillion for revenue collections taken from Treasury schedules was billion more than what was recorded in IRS master files. Because IRS was unable to satisfactorily explain and we could not determine the reasons for this difference the full magnitude of the discrepancy remains uncertain. In addition to the difference in total revenues collected we also found large discrepancies between information in IRS master files and the Treasury data used for the various types of taxes reported in IRS financial statements. For fiscal year 1994 for example some of the larger reported amounts in IRS financial statement for which IRS had insufficient support were 615 billion in individual taxes collected this amount was billion more than what was recorded in IRS master files 433 billion in social security insurance taxes collected this amount was 5 billion less than what was recorded in IRS master files and 148 billion in corporate income taxes this amount was billion more than what was recorded in IRS master files. Thus IRS did not know and we could not determine if the reported amounts were correct. These discrepancies also further reduce our confidence in the accuracy of the amount of total revenues collected. Causes of IRS Revenue Accounting Problem Contributing to these discrepancies is a fundamental problem in the way tax payments are reported to IRS. About 80 percent or about trillion of total tax payments are made by businesses and typically include 1 taxes withheld from employees checks for income taxes 2 Federal Insurance Compensation Act fica collections and 3 the employer s matching share of FICA. .