One: Case selection link
The case selection section of the tax inspection bureau screens the tax inspection objects, including manual case selection, computer case selection, declaration and others. After the selection is completed, with the approval of the director of the inspection bureau, the list of enterprises to be subject to tax inspection will be sent to the inspection bureau for inspection.
The tax inspection bureau shall make overall arrangements for inspections, strictly control the number of inspections of taxpayers and withholding agents, and shall not conduct too many or too frequent inspections of enterprises.
Second: inspection link
According to the list of enterprises in the case selection section, the inspection section organizes inspectors to conduct tax inspection, adopts necessary inspection methods and means, collects witness testimony and written evidence of the case, arranges and produces tax inspection reports, and then transfers the case to the trial section of the tax inspection bureau.
Before the tax inspection, the enterprise shall be informed of the inspection time and materials to be prepared. The inspection shall be carried out by two or more inspectors with law enforcement qualifications, and the tax inspection certificate shall be presented to the inspected object, and the tax inspection notice shall be presented or served.
Take account books, on-the-spot inspection, inquiry, deposit account inquiry, off-site investigation, etc. Tax inspection is carried out on the financial information of enterprises to find clues about the underpayment and late payment of taxes, but the overpayment of taxes does not belong to the scope of tax inspection.
When the inspection department collects account books, accounting vouchers, statements and other relevant materials, it shall issue a Notice of Collection of Account Books and Materials to the enterprise, and fill in the List of Collection of Account Books and Materials and submit it to the enterprise for verification and signature.
The inquiry of the tax inspection department shall be conducted by two or more inspectors. In addition to the inquiry in the production, business operation and office of the respondent, the inquiry notice shall be served on the respondent. All parties to the enterprise may state or provide evidence in written or oral form. When the parties give oral testimony, the inspectors shall record it in the form of transcripts, audio and video recordings, etc. When making a written record, the parties concerned shall sign page by page and press their fingerprints.
The parties and witnesses may state or provide testimony in written or oral form. If the parties or witnesses make oral statements or provide testimony, the inspectors shall make records in the form of transcripts, audio recordings and video recordings. Transcripts can be written by hand or printed by computer, and signed page by page by the parties or witnesses. Where audio-visual materials such as audio and video recordings are produced, the production method, production time, producer and certification object shall be indicated.
If the facts of the case are proved by the contents of electronic data, the inspectors may require the parties to print the electronic data into paper materials, and indicate the data source, printing place, printing time or providing time on the paper materials, and indicate that "it is checked correctly with the electronic data", which shall be signed by the parties.
When conducting on-site investigation and evidence collection, tax inspectors shall make on-site transcripts, record the time, place and events of the actual investigation, and record the on-site investigation and evidence collection, which shall be signed by the inspectors and the parties concerned. Inspectors can also investigate and collect evidence in different places, or send a letter to entrust the relevant inspection bureau to investigate and collect evidence.
If the tax inspection department finds that the enterprise has obviously transferred or concealed its taxable property, I am afraid that after making a formal tax decision, the enterprise has no property to pay taxes, and can instruct the enterprise to provide tax payment guarantee. If it cannot be provided, with the approval of the director of the tax bureau at or above the county level, compulsory tax measures can be taken to seal up or detain the property of the enterprise.
Before the end of the tax inspection, the inspectors can inform the inspected object of the facts and basis of the tax violations found. If the respondent disagrees with the illegal facts and basis, it shall provide explanations and evidential materials within the time limit. If the inspected object gives an oral explanation, the inspector shall make a written record, which shall be signed by the party concerned.
Three: the trial link
After the tax inspection, the trial section hears the case, makes a final decision according to the inspector's preliminary opinion, and forms a concluding document. If the amount involved is relatively large, it shall be submitted to the Judicial Committee of major tax cases of the Inland Revenue Department for trial.
The main contents of the case trial include: whether the facts of tax violation are clear, whether the evidence is sufficient, whether the data is accurate and whether the information is complete; Whether the applicable laws and regulations are appropriate and correct in nature; Whether the trial process of the case conforms to legal procedures, and whether there is any situation of exceeding or abusing power; Whether the tax treatment and punishment suggestions are appropriate.
During the trial, the inspection department shall be required to correct the illegal inspection data or make supplementary investigations.
If an enterprise or a party intends to impose tax administrative punishment, it shall serve a notice of tax administrative punishment on it, informing it that it has the right to state, defend and request a hearing according to law.
The respondent or other tax-related parties may make statements and arguments in written or oral form. If a party makes an oral statement or defense, it shall make a record of the statement and defense, which shall be truthfully recorded and signed by the statement and defense.
Four: the implementation link
The tax law enforcement department shall serve the tax treatment decision on the parties concerned and ask them to pay back the tax. After the tax payment is completed, the implementation report, copy of payment voucher and other materials shall be submitted to the archives management department for safekeeping.
Taxpayers who fail to pay taxes on time shall sign or apply to the people's court for compulsory execution with the approval of the director of the tax bureau at or above the county level. If the parties do have financial difficulties, they may postpone or pay the fine in installments.
legal ground
People's Republic of China (PRC) tax collection management law
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.