The basic procedures for tax authorities to check taxes are:

First, the choice of filing a case: according to the source information, 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.

Legal Basis: Several Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on Handling Economic Crime Cases by Public Security Organs Article 16 After accepting the suspected economic crime cases transferred by administrative law enforcement organs, the public security organs shall examine and decide whether to file a case within three days, and make a decision within ten days at the latest. If the case is serious, difficult, complicated or trans-regional, with the approval of the person in charge of the public security organ at or above the county level, it shall decide whether to file a case within 30 days. Under special circumstances, it may be extended for another 30 days with the approval of the person in charge of the public security organ at the next higher level.

Article 86 of the Criminal Procedure Law of People's Republic of China (PRC), the people's court, the people's procuratorate or the public security organ shall, within their jurisdiction, promptly review the materials of accusation, complaint, report and surrender, and if they think that there are criminal facts that need to be investigated for criminal responsibility, they shall file a case; If it is considered that there are no criminal facts, or the criminal facts are obviously minor, and it is not necessary to pursue criminal responsibility, the case shall not be filed, and the complainant shall be informed of the reasons for not filing the case. If the complainant refuses to accept it, he may apply for reconsideration.