After tax inspection, both enterprises and individuals will be regarded as tax evasion, which is wrong. Only when tax inspection determines that there are acts of tax evasion, will they be regarded as tax evasion. The object of tax inspection is selected by the electronic computer case selection analysis system; Or according to the inspection plan, according to a certain proportion of the number of collection and management households, screening or random sampling; It will also be determined according to citizens' reports, relevant departments' transfer, superiors' assignments and intelligence.

According to the "Regulations on Tax Inspection", Article 10 the inspection bureau shall carry out 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. Where tax laws, administrative regulations and State Taxation Administration of The People's Republic of China have other provisions on the jurisdiction of tax inspection, those provisions shall prevail.

Eleventh tax inspection jurisdiction disputes, by the parties to the dispute in line with the principle of facilitating the investigation and handling of cases through consultation step by step; If consensus cannot be reached through consultation, it shall be reported to the higher tax authorities for coordination or decision.

Extended data:

"Tax Inspection Work Regulations" Article 18 The reporting center of tax violation cases shall analyze and screen the reporting information, distinguish different situations, and deal with them separately after being approved by the director of the inspection bureau:

(a) clear clues, suspected of tax evasion, tax evasion, tax fraud, false invoicing, manufacturing and selling false invoices or other serious tax violations, by the case selection department included in the case source information;

(two) the content of the report is unknown, there is no clear clue or the content is repeated, and it is temporarily pending;

(3) If it falls within the scope of duties of other departments of the tax bureau, it shall be referred to relevant departments for handling;

(four) do not belong to the scope of their acceptance of the report, the report materials will be transferred to the right to deal with the unit.

Article 19 The case selection department shall screen the case source information by means of computer analysis, manual analysis and man-machine combination analysis. If it is found that there is any suspicion of tax violation, it shall be determined 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 an inspection after approval by the director of the Inspection Bureau.

If the tax illegal information handed over by the relevant departments of the tax bureau is not checked by the inspection bureau after screening, it shall promptly inform the department 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.

Baidu Encyclopedia-Tax Inspection Work Procedures