The revised Rules for Tax Inspection are hereby issued to you, please follow them carefully. If there is any problem in the implementation, please report it to State Taxation Administration of The People's Republic of China (Inspection Bureau) in time.
State Taxation Administration of The People's Republic of China
December 24, 29
Rules for Tax Inspection
Chapter I General Provisions
Article 1 In order to ensure the implementation of tax laws and administrative regulations, standardize tax inspection and strengthen the supervision and restriction mechanism, according to the Law of the People's Republic of China on the Administration of Tax Collection (hereinafter referred to as the Tax Administration Law) and the Tax Administration Law,
article 2 the basic task of tax inspection is to investigate and deal with tax violations according to law, safeguard tax revenue, maintain tax order and promote tax payment according to law.
tax inspection shall be carried out by the inspection bureau of the tax bureau according to law. The main duties of the Inspection Bureau are to inspect and deal with taxpayers, withholding agents and other tax-related parties' tax obligations, withholding obligations and tax-related matters according to law, as well as other related work carried out around inspection and handling. The specific duties of the Inspection Bureau shall be determined by State Taxation Administration of The People's Republic of China in accordance with the relevant provisions of the Tax Administration Law and the Detailed Rules of the Tax Administration Law.
article 3 tax inspection shall be based on facts, take the law as the criterion, and adhere to the principles of fairness, openness, impartiality and efficiency.
tax inspection should rely on the people and strengthen contact and cooperation with relevant departments and units.
article 4 the inspection bureau shall carry out tax inspection under the leadership of its tax bureau.
the superior inspection bureau manages, guides, evaluates and supervises the inspection business of the subordinate inspection bureau, and directs and coordinates the law enforcement and case handling.
inspection bureaus of state taxation bureaus and local taxation bureaus at all levels should strengthen contact and cooperation, exchange information and share information in a timely manner, conduct joint inspections on the same inspected object as far as possible, and make treatment decisions respectively.
article 5 when investigating and handling tax violation cases, the inspection bureau shall implement the principle of selecting cases, inspecting, hearing and implementing the division of labor.
the inspection bureau has set up departments of case selection, inspection, trial and execution, which respectively carry out case selection, inspection, trial and execution.
article 6 tax inspectors shall keep confidential the business secrets and personal privacy of taxpayers and withholding agents according to law.
The illegal tax acts of taxpayers and withholding agents are not confidential.
article 7 a tax inspector shall withdraw in case of withdrawal as stipulated in the detailed rules of the tax administration law.
if the inspected object requests the tax inspector to withdraw, or if the tax inspector proposes to withdraw himself, the director of the inspection bureau shall decide whether to withdraw according to law. The director of the inspection bureau shall ask tax inspectors to withdraw when he finds that there are provisions for withdrawal. The withdrawal of the director of the inspection bureau shall be examined and decided by the leaders of the tax bureaus.
Article 8 Tax inspectors shall abide by work discipline and professional ethics, and shall not commit any of the following acts:
(1) Violating legal procedures and exercising their functions and powers beyond their authority;
(2) using their authority to seek benefits for themselves or others;
(3) dereliction of duty and failure to perform legal obligations;
(4) divulging state secrets and work secrets, and leaking information to the investigated object and revealing the case;
(5) practicing fraud, deliberately exaggerating or concealing the case;
(6) accepting the guests and gifts of the investigated object;
(7) meeting the investigated object without approval;
(8) other violations of law and discipline.
tax inspectors who abuse their powers, neglect their duties or engage in malpractices for selfish ends in law enforcement cases will be dealt with severely in accordance with relevant regulations; Anyone suspected of committing a crime shall be transferred to judicial organs for handling according to law.
article 9 the tax authorities must constantly improve the application level of inspection informatization, make full use of modern information technology to collect tax-related information, and strengthen inspection management and law enforcement supervision.
chapter ii governance?
article 1 the inspection bureau shall conduct tax inspection within the scope of collection and management of its tax bureau.
tax violations other than those specified in the preceding paragraph shall be investigated and dealt with by the inspection bureau at the place where the violations occurred or were discovered.
if there are other provisions on tax inspection jurisdiction in tax laws, administrative regulations and State Taxation Administration of The People's Republic of China, those provisions shall prevail.
article 11 if there is a dispute over the jurisdiction of tax inspection, the parties to the dispute shall negotiate and solve it step by step in line with the principle of being conducive to the investigation and handling of cases; If consensus cannot be reached through consultation, it shall be reported to the higher tax authorities for coordination or decision.
Article 12 Provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the inspection bureaus of the State Taxation Bureau and the Local Taxation Bureau may make full use of the analysis results of tax source management and tax violation, and carry out classified inspections within their jurisdictions according to the following standards:
(1) the scale of taxpayers' production and operation and the scale of tax payment;
(2) the tax burden level by region, industry and tax;
(3) frequency and severity of tax violations;
(4) complexity of tax violation cases;
(5) the taxpayer's property rights and organizational structure;
(6) Other reasonable classification standards.
the classified inspection shall be determined in combination with the investigation and handling of illegal tax cases, special tax inspection, special tax rectification and other related work.
article 13 the inspection bureau at a higher level may, according to the nature, complexity, investigation difficulty and social impact of tax violation cases, organize or directly investigate tax violation cases within its jurisdiction.
the inspection bureau at a lower level may report to the inspection bureau at a higher level for investigation and handling of major tax violation cases with difficulties.
chapter iii case selection?
article 14 the inspection bureau shall obtain case source information through various channels, conduct collective research, and reasonably and accurately select and determine the objects to be inspected.
the case selection department is responsible for the selection of inspection objects, and tracking and managing the investigation and handling of tax illegal cases.
article 15 the inspection bureau must carry out inspections in a planned way and strictly control the number of tax inspections on taxpayers and withholding agents.
the inspection bureau shall, before the end of the year, formulate the inspection work plan for the next year, which shall be implemented after being approved by the leaders of the subordinate tax bureaus and reported to the inspection bureau at the next higher level for the record.
the contents of the special tax inspection in the annual inspection work plan shall be determined according to the arrangement of the special tax inspection by the higher tax authorities and the actual work.
with the approval of the leaders of the tax bureaus, the annual inspection work plan can be adjusted appropriately.
article 16 the case selection department shall establish a case source information file and carry out classified management on the obtained case source information. Case source information mainly includes:
(1) financial indicators, tax collection and management materials, inspection materials, information exchange and investigation clues;
(2) cases of tax violations assigned by higher tax authorities;
(3) Special tax inspection arranged by higher tax authorities;
(4) illegal tax information handed over by the relevant departments of the tax bureau;
(5) the reported illegal tax-related information;
(6) illegal tax-related information transferred by other departments and units;
(7) social public information;
(8) Other relevant information.
article 17 State Taxation Administration of The People's Republic of China, the state taxation bureaus and local taxation bureaus at all levels have set up reporting centers for tax violations in the inspection bureau, which are responsible for accepting reports of tax violations by units and individuals.
units and individuals who report tax violations under their real names and are verified to recover tax losses for the country will be rewarded according to their contribution and relevant regulations of State Taxation Administration of The People's Republic of China.
Article 18 The reporting center of tax violation cases shall analyze and screen the reported information, distinguish different situations, and deal with them separately after the approval of the director of the inspection bureau:
(1) If the clues are clear and suspected of tax evasion, tax evasion, tax fraud, false invoicing, manufacturing and selling false invoices or other serious tax violations, the case selection department shall include them in the case source information;
(2) If the content of the report is unknown, there is no clear clue or the content is repeated, it will be temporarily pending;
(3) if it falls within the scope of duties of other departments of the tax bureau, it shall be referred to the relevant departments for handling;
(4) transferring the report materials to the unit with the right to handle the report that does not belong to its own scope of acceptance.
article 19 the case selection department shall screen the case source information by computer analysis, manual analysis and man-machine combination analysis, and if it finds that there is any suspicion of tax violation, it shall determine it as the object to be investigated.
after the object to be investigated is determined, the case selection department shall fill in the Approval Form for Tax Inspection Filing, attach relevant materials, and file the case for inspection after being approved by the director of the inspection bureau.
if the inspection bureau fails to file a case for inspection after screening the illegal tax information handed over by the relevant departments of the tax bureau, it shall promptly inform the departments that handed over the information; If the department that handed over the information still thinks that it is necessary to file an inspection, the inspection bureau will file an inspection after the approval of the leaders of the tax bureaus.
the inspection objects designated by the higher tax authorities and arranged by the special tax inspection shall be put on file for inspection.
Article 2 If the case is approved to be put on file for inspection, the case selection department shall make a Notice of Tax Inspection Task and hand it over to the inspection department together with relevant materials.
the case selection department shall establish a case management ledger, track the progress of case investigation and report to the director of the inspection bureau in time.
chapter iv inspection?
article 21 after receiving the notice of tax inspection task, the inspection department shall arrange personnel to carry out inspection in time.
before inspection, inspectors should consult the tax files of the inspected object, understand the production and operation of the inspected object, the characteristics of its industry, financial accounting system, financial accounting treatment methods and accounting software, be familiar with relevant tax policies, and determine the corresponding inspection methods.
article 22 before the inspection, the inspected object shall be informed of the inspection time, materials to be prepared, etc., unless the advance notice hinders the inspection.
the inspection shall be carried out by two or more inspectors at the same time, and the tax inspection certificate and the tax inspection notice shall be presented to the inspected object.
if the inspection bureau of the state taxation bureau and the inspection bureau of the local taxation bureau conduct joint inspection, they shall present their respective tax inspection certificates and the tax inspection notice.
the inspection shall be completed within 6 days from the date of implementation of the inspection; If it is really necessary to extend the inspection time, it shall be approved by the director of the inspection bureau.
article 23 when carrying out inspection, in accordance with the statutory authority and procedures, methods such as on-site inspection, obtaining account books, inquiring, inquiring about deposit accounts or savings deposits, and conducting off-site investigation can be adopted.
the auditee who uses the electronic information system for management and accounting may be required to open the electronic information system, or provide a copy consistent with the original electronic data and technical data of the electronic information system. If the inspected object refuses to open or provide it, with the approval of the director of the Inspection Bureau, it may directly inspect the electronic information system by appropriate technical means, or extract and copy electronic data for inspection, but the technical means adopted shall not destroy the original electronic data of the electronic information system or affect the normal operation of the electronic information system.
article 24 when conducting inspection, evidence materials that can prove the facts of the case shall be collected in accordance with the statutory authority and procedures. The evidence materials collected shall be true and related to the matters proved.
During investigation and evidence collection, evidence materials shall not be collected in violation of legal procedures; It is not allowed to obtain evidence materials that infringe upon the legitimate rights and interests of others by means of sneak shots, stealing recordings or eavesdropping; Evidence materials shall not be obtained by inducement, fraud, coercion, violence or other improper means.
article 25 when taking account books, accounting vouchers, statements and other relevant materials, a notice of taking account books and materials shall be issued to the inspected object, and a list of taking account books and materials shall be filled in and signed for confirmation after checking.
the transfer of the account books, vouchers, statements and other relevant materials of taxpayers and withholding agents in previous fiscal years shall be approved by the director of the tax bureau to which they belong and returned completely within 3 months; The transfer of the taxpayer's or withholding agent's account books, accounting vouchers, statements and other relevant materials in the current year shall be approved by the director of the tax bureau at or above the city or autonomous prefecture where it belongs, and shall be returned within 3 days.
article 26 where it is necessary to extract the original evidence materials, a special receipt for extracting evidence shall be issued to the parties concerned, and the parties concerned shall check it and sign it for confirmation. The original evidence materials that need to be returned shall be returned in time after the inspection, and the relevant signing procedures shall be performed. When it is necessary to transfer the invoices that have been issued out for inspection, an "invoice exchange ticket" shall be issued to the inspected unit or individual; When it is necessary to transfer the blank invoice out for inspection, a "Receipt for Inspection of Blank Invoice" shall be issued to the inspected unit or individual. If there is no problem after investigation, it shall be returned in time.
if a copy of the evidence material is extracted, the unit or individual that keeps the original shall indicate on the copy that "it is checked correctly with the original, and the original is kept in our place", which shall be signed and sealed by the provider.
article 27 the inquiry shall be conducted by two or more inspectors. In addition to the inquiry at the production and business premises of the investigated object, the Notice of Inquiry shall be served on the inquired person.
when asking questions, the interviewee should be informed to answer the questions truthfully. The record of inquiry shall be checked by the person being questioned or read to him; If the record of inquiry is modified, the person being questioned shall fingerprint the modified place; After the verification is correct, the interviewee shall write down at the end of the last page that "I have read the above transcripts (or read them to me) and they are consistent with what I said", and sign and fingerprint them page by page. If the person questioned refuses to sign or fingerprint the inquiry record, the inspector shall indicate it in the record.
article 28 parties and witnesses may make statements or provide testimony in written or oral form. If the parties or witnesses make oral statements or provide testimony, the inspectors may record, record or video. Transcripts should be written with writing instruments that can keep handwriting for a long time, or recorded and printed by computer. Statements or testimonies should be signed and fingerprinted page by page by the statements or witnesses.
if a party or witness orally puts forward a statement or testimony of change, the inspector shall make a new record of the changed part, indicating the reasons, and the party or witness shall sign and fingerprint it page by page. If a party or witness changes a written statement or testimony, the original shall not be returned.
Article 29 Where audio-visual materials, such as audio and video recordings, are produced, the production method, production time, producer and object to be certified shall be indicated.
when retrieving audio-visual materials, the original carrier of relevant materials should be retrieved; If it is difficult to retrieve the original carrier, a copy may be retrieved, but the copy method, personnel, time and original storage place shall be stated.
for audio data, a written record of the audio content shall be attached; The image data shall be accompanied by necessary text descriptions.
article 3 if the contents of electronic data are used to prove the facts of a case, the parties concerned shall be required to print the electronic data into paper materials, and the paper materials shall indicate the source and printing place of the data, and shall be marked "checked correctly with the electronic data", which shall be signed by the parties concerned.
if it is necessary to fix electronic data in the form of tangible carrier, the electronic data shall be copied to the storage medium and sealed together with the legal representative or financial person in charge of the individual or unit providing the electronic data. At the same time, the production method, production time, producer, file format and length shall be marked on the sealed package, and it shall be marked that "the electronic data recorded in the original carrier is verified correctly" and shall be signed by the electronic data provider.