The basic procedures for tax authorities to check taxes are:

First, case selection: according to the source information of the case, decide whether to file a case.

Second, file a case.

Three. Inspection: Results A tax inspection report was made. The inspection shall be completed within 60 days from the date of implementation. If it is really necessary to extend the inspection time, it shall be approved by the director of the inspection bureau.

Four. Trial: After the inspection is completed, the inspection department shall, within 5 working days, hand over the tax inspection report, tax inspection working papers and relevant evidence materials to the trial department for trial, and handle the handover procedures.

After receiving the tax inspection report and related materials handed over by the inspection department, the trial department shall put forward its trial opinions within 15 days. But the following time is not counted:

(a) The time for inspectors to conduct supplementary investigations; (

(two) the time to consult the higher authorities or consult the relevant departments on policy issues.

If the case is complicated and it is really necessary to extend the trial period, it may be extended appropriately with the approval of the director of the inspection bureau.

The specific provisions are the Regulations on Tax Inspection formulated and issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). You can search online and see for yourself. This regulation is a departmental regulation in nature, and the tax inspection of the national tax authorities is uniformly applicable, and Wuhan is no exception.