Office, Legal Department, Supervision Department, Party Construction Department, No.1 Brigade, No.2 Brigade, No.3 Brigade and No.4 Brigade.

State Taxation Administration of The People's Republic of China undertakes the tasks of the tax authorities of Beijing, Tianjin, Hebei, Shanxi and Inner Mongolia Autonomous Region to supervise the decision-making and deployment of the CPC Central Committee and the State Council, tax law enforcement compliance inspection, financial internal audit and cross-regional inspection of major tax-related cases. Four teams.

The special office investigates and deals with major tax-related cases across regions, fully mobilizes the mobile coordination role of the special office, and gives full play to the advantages of high level, strong data and excellent talents and efficient data extraction, processing and analysis capabilities. The Special Office cooperated closely with the tax inspection bureau and public security department in the region, and used big data means such as data analysis and guidance, data collision guidance and joint investigation to strengthen cross-regional information consultation, information exchange and joint case handling, and built a new mode of tax-police linkage in one place and one district, which led the correct direction of case investigation and ensured the smooth cracking of cases. A prominent feature of petrochemical fraud cases is that the enterprises involved are widely distributed, and it is normal to commit crimes across provinces, mainly because such cases generally involve local refining enterprises, oil dispensers and commercial enterprises that have passed or exchanged tickets. In order to reduce the risk of being investigated by tax authorities and public security, commercial enterprises and production enterprises are generally not in the same province, which also increases the difficulty of investigation and is a challenge to both tax authorities and investigation authorities. The emergence of specialized offices has well solved the problem of insufficient cooperation between local taxation and public security, mobilized the enthusiasm of personnel to the maximum extent, made the working methods scientific, and reduced the passive situation of handling cases due to the prevarication of local relevant departments. The appearance of special office will undoubtedly improve the supervision and response speed of tax authorities to cross-regional ticket exchange cases in petrochemical industry, and realize case seizure more efficiently. As far as the petrochemical industry is concerned, although State Taxation Administration of The People's Republic of China has further tightened the policy of refined oil invoices and intensified its crackdown, it has not fundamentally curbed the existence of petrochemical bill exchange cases. Driven by huge profits, some enterprises still use outsourcing to realize the demand for changing orders, thus avoiding consumption tax. The existence of the special office is bound to better explore the risk of fraudulent tickets in the industry and promote the recurrence of fraudulent tickets in the petrochemical industry.

Legal basis:

Tax collection management law

Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate.

The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses.

The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.

Article 16 Where the contents of the tax registration of taxpayers engaged in production or business operations change, they shall, within 30 days from the date when the administrative department for industry and commerce handles the registration of change or before applying for cancellation of registration to the administrative department for industry and commerce, report to the tax authorities for the change or cancellation of tax registration with relevant documents.

Article 17 Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic account and other deposit accounts in banks or other financial institutions with tax registration certificates, and declare all their account numbers to the tax authorities.

Banks and other financial institutions shall register the tax registration certificate number on the account of taxpayers engaged in production and operation, and register the account number of taxpayers engaged in production and operation on the tax registration certificate.

When the tax authorities inquire about the account opening of taxpayers engaged in production and business operations according to law, the relevant banks and other financial institutions shall provide assistance.

Eighteenth taxpayers should use the tax registration certificate in accordance with the provisions of the competent tax authorities in the State Council. The tax registration certificate shall not be lent, altered, damaged, traded or forged.