Process 3 of the tax audit process: trial link After the tax audit inspection, the trial department will review the case, make a final decision on the inspector's preliminary opinions, and form a concluding document. If the amount involved in the case is relatively large, it should be submitted to the major tax case review committee of the tax bureau for review. Check the concluding documents. First, if there is a tax violation and a tax treatment decision should be made, a tax treatment decision should be made; secondly, if there is a tax violation and a tax administrative penalty decision should be made, a tax administrative penalty decision should be made; Third, if the tax violation is minor and tax administrative penalties may not be imposed according to law, a decision on not imposing tax administrative penalties shall be made; fourth, if there is no tax violation, a tax audit conclusion shall be made. The main concerns of the case trial include: whether the tax illegal facts 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 whether the characterization is correct; whether the case trial process complies with legal procedures, and whether there is overstepping or abuse of power. ; Whether tax treatment and penalty suggestions are appropriate. During the trial, for inspection materials containing non-compliance, the inspection department shall be required to conduct supplementary corrections or additional investigations. If a tax administrative penalty is intended to be imposed on an enterprise or party concerned, a notification of tax administrative penalty matters shall be served to the enterprise or party concerned, informing them of their rights to make statements, defend themselves and request a hearing in accordance with the law. The subject under investigation or other tax-related parties may make statements and defenses in writing or orally. When a party makes an oral statement or defense opinion, a transcript of the statement or defense shall be made, recorded truthfully, and signed by the person making the statement and the defender. Step 4 of the tax audit process: In the execution stage, the tax enforcement department will deliver the tax processing decision to the parties and require the parties to pay back the tax. After the tax is completed and put into the treasury, an execution report will be formed and a copy of the payment voucher, etc. The information is handed over to the case file management department for storage and storage. If taxpayers fail to pay taxes on time, they shall, with the approval of the director of the tax bureau at or above the county level, sign for enforcement or apply to the people's court for compulsory enforcement in accordance with the law. If the party concerned does have financial difficulties, he or she may defer or pay the fine in installments. 2. Is the tax audit notice serious? It is not serious. If you encounter a tax audit, you must respond seriously and carefully sort out the company's business according to the doubts raised by the inspectors. Accountants must cooperate with the inspectors carefully and provide accounting books, accounting vouchers, statements and other information as required. The inspectors will return these documents completely within the specified time. Don’t hide the company’s actual operating conditions to avoid unnecessary risks. If you have any questions about your understanding of the policy, you can take the initiative to communicate more with the inspectors, and you will not miss a penny or pay a penny more. 3. Can tax authorities designate tax agencies? No. Tax authorities cannot designate tax agencies. Tax authorities are administrative agencies that perform tax management functions and have the function of managing and supervising the behavior of tax agencies and their employees. They cannot set up tax agencies, cannot directly engage in tax agencies that are social intermediaries, and cannot accept tax agencies’ services. Affiliated. Article 4 of the "Tax Collection and Administration Law" stipulates that entities and individuals with tax obligations are taxpayers according to laws and administrative regulations. Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes 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. The above is the latest legal knowledge on the basic procedures of tax audit compiled for you. To sum up, the basic procedures of tax audit are divided into four links: case selection, inspection, trial and execution. Enterprises must pay taxes in accordance with the law if they want to operate properly.