First, file a case
When accepting tax cases, the tax authorities shall listen to the opinions of insiders, relevant units and the masses, and determine the investigation methods according to the illegal acts.
1. Tax cases with clear illegal facts, minor circumstances and small amount that can be characterized without organizing an investigation may not be filed.
2, serious violations, bad circumstances, the case is complex, the amount is large, involving a wide range, great influence, need to organize the investigation of tax cases, should be placed on file. The specific filing standards shall be determined by the tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government according to local conditions.
3. For tax cases that need to be investigated, the undertaker or undertaker of the competent tax authority shall put forward a tax case filing report, which shall be investigated after being examined and approved by the competent person in charge.
Second, investigation
After filing a case, the tax authorities handling the case shall form an investigation team, formulate an investigation plan and implement it with the consent of the leaders.
1, investigation, should find the insider or the investigated object to understand the case and related clues; According to the needs, consult the tax information related to the investigated object, such as account books, statements, tickets, etc. , check the transactions of its commodities, goods and funds, and collect evidence of violations and relevant materials.
2. The investigation organ and investigators shall meet the identified facts with the respondents, listen to their arguments carefully, and then write an investigation report. The main contents of the investigation report should include: the basis for filing a case, the facts of violation, the nature of the problem, the responsibilities of relevant personnel, the basic situation and attitude of the respondents, the opinions and basis for handling, the name of the investigation organ (group), the investigator (signature) and the reporting time.
3, after the case is found out, it should be reported to the leadership for approval and transferred to qualitative treatment.
Third, deal with
1. Any violation of tax laws and regulations shall be handled in accordance with the Provisional Regulations on Tax Administration and other relevant tax laws and regulations. The competent tax authorities shall strictly examine all tax cases filed for investigation.
(1) Before making a decision or reviewing a conclusion, a specialized agency or personnel shall be appointed to conduct the trial.
(2) The judges shall carefully examine all the case materials, and if they find that the facts of the case are unclear, the evidence is insufficient and the procedures are incomplete, they shall ask the investigators to supplement them.
(3) After the trial, the judges shall sign the trial opinions or write a trial report, indicating whether the investigators have investigated the facts of the case clearly, whether the evidence is conclusive, whether the qualitative analysis is accurate, and whether the handling opinions are appropriate. , together with the investigation report and other relevant materials, submitted to the leadership for approval.
2, the respondents voluntarily confess tax violations, can be handled according to the written confession of illegal facts. If the account is found to be false after verification, it should also be handled in accordance with relevant regulations.
3, the respondents refused to admit and have conclusive evidence of tax cases, can be finalized. Eligible tax cases can be handled according to regulations, and the following procedures can be handled according to different situations:
(1) The competent tax authority shall fill in the Notice on Handling Tax Violations, notify the violator in writing to implement it, and indicate the relevant reconsideration matters. However, when dealing with the illegal acts of temporary operation or other operators in different places, if it is impossible to fulfill the written procedures, it is not necessary to handle the written notice.
(2) The violator shall go through the signing formalities when receiving the Notice on Handling Tax Violations. If the offender is a unit, the person in charge of the unit or other competent personnel shall sign the receipt of the notice and indicate the time of receipt, and affix the official seal of the illegal unit; If the violator is an individual, it shall be signed, sealed and stamped by himself or an adult relative living together, and the time of receipt of the notice shall be indicated.
(3) If the post office serves the Notice on Handling Tax Violations, the violator shall send (send) the receipt of the Notice on Handling Tax Violations to the issuing tax authorities.
(4) For those who fail to pay taxes, late fees and fines within the time limit prescribed by the tax authorities, the tax authorities shall fill out the Notice of Demand for Tax Payment (late fees and fines) and notify them in writing to implement it within a time limit.
(five) for refusing to implement, the tax authorities at or above the county (city) (including counties and cities, the same below) may take the following measures:
1 notify its bank in writing to detain the warehouse.
Revoke its tax registration certificate, recover the relevant tax tickets and pay them within a time limit.
Submit a written request to the administrative department for industry and commerce to revoke the business license, stop business and pay within a time limit.
For temporary operators, with the approval of the tax director at or above the county (city), they may detain part of the taxpayer's goods in accordance with the regulations and pay them within a time limit; If it fails to pay within the time limit, with the approval of the tax director at or above the county (city), the detained goods may be changed to offset the tax payment, late payment fee and fine.
If the above measures are ineffective, they may be submitted to the people's court for compulsory execution in writing.
4. If the circumstances of tax violation reach the standard for procuratorial organs to accept cases of tax evasion and refusal to pay taxes, except in special circumstances, the tax authorities at or above the county (city) shall fill out the Transfer of Tax Cases and transfer them to the procuratorial organs in writing together with the relevant materials of the case.
5. The tax authorities at or above the county (city) shall fill in the Tax Case Transfer Letter and transfer it to the public security organ or the procuratorial organ in writing when handling cases that impact the tax authorities, threaten with violence or besiege, beat or insult tax personnel. In case of emergency, you can report the case first, and then go through the written transfer procedures.
6. For tax cases that are not put on file, the competent tax officials shall put forward written opinions after finding out the facts and report them to the leaders for approval; If it does not belong to the processing organ at the same level, it shall report in writing to the higher tax authorities for handling. Dealing with tax cases that are not filed, we should also make brief records and save relevant information.
7. Temporary operators or other operators in different places who violate tax laws and regulations and need to pay back taxes, late fees or impose fines, the organizer or undertaker can directly decide to deal with it if time is tight and it is impossible to fulfill the examination and approval procedures in advance, and should re-apply for examination and approval or filing procedures afterwards.
8. Reject the cases that are falsely reported, and notify the respondents and informants when necessary.
Fourth, reconsideration.
1. When there is a dispute between the offender and the tax authorities on the handling of tax violations, they must first implement it according to the handling decision of the tax authorities, and then apply for reconsideration in writing to the tax authorities at the next higher level within 10 days from the date of mailing the Notice on Handling Tax Violations. The tax authorities at the next higher level shall make a reply within 30 days from the date of receiving the complainant's application. If the applicant fails to reply within the time limit or refuses to accept the reply, the complainant may bring a lawsuit to the people's court. If the violator fails to implement the original decision or apply for reconsideration within the time limit, the tax authorities will not accept it.
2. Determination of the delivery date of the Notice on Handling Tax Violations: if it is delivered by the post office, the delivery date is the time when the person who received the notice from the illegal unit or illegal individual or the adult relative living with the illegal individual signed the receipt of the registered letter; If it is served by the tax authorities, the date of delivery shall be the time when the addressee of the illegal unit or individual or the adult relatives living with the illegal individual sign the receipt of the notice.
According to the provisions of relevant laws, the procedures of tax evasion tax bureau are mainly carried out in accordance with the procedures of filing, investigation, handling and reconsideration. Taxpayers who fail to comply with tax laws and regulations and evade taxes by cheating, forgery and other means, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined; If the amount is huge, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.