(1) Right of inspection

According to the provisions of Article 54 of the Tax Administration Law, the tax authorities have the right to conduct the following inspections:

1, approval right. Check the account books, accounting vouchers, statements and relevant materials of taxpayers, and check the account books, accounting vouchers and relevant materials of withholding agents.

2. Right of on-site inspection. To inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and to inspect the withholding agent's business related to withholding and collecting taxes.

3. Be ordered to provide information. Instruct taxpayers and withholding agents to provide documents, certification materials and related materials related to tax payment or tax withholding and collection.

4, the right to ask. Asking taxpayers and withholding agents questions and information related to paying taxes or withholding or collecting taxes.

5, the right to verify. Go to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and materials of taxpayers consigning or mailing taxable commodities, goods or other property. Only documents can be checked, not transported objects.

6. Bank deposit account inquiry right. With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions shall be checked with the certificate of permission for checking deposit accounts in a unified format throughout the country. When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city with districts or autonomous prefectures. The information obtained by the tax authorities shall not be used for purposes other than taxation.

Taxpayers and withholding agents must accept the tax inspection conducted by the tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it. When tax authorities conduct tax inspection according to law, they have the right to investigate taxpayers, withholding agents and other parties related to paying taxes or withholding and collecting taxes from relevant units and individuals, and the relevant units and individuals have the obligation to truthfully provide relevant information and supporting materials to the tax authorities.

When investigating a case of tax violation, the tax authorities may record, video, photograph and copy the information and materials related to the case.

When conducting tax inspection, the personnel dispatched by the tax authorities shall show their tax inspection certificates and tax inspection notices. If the tax inspection certificate and tax inspection notice are not produced, the inspected person has the right to refuse the inspection.

When conducting tax inspection, the personnel sent by the tax authorities have the responsibility to keep secrets for the inspected, and the information obtained by checking the deposit account shall not be used for purposes other than taxation. Confidentiality refers to the business secrets and personal privacy of taxpayers and withholding agents, and the tax violations of taxpayers and withholding agents are not confidential, such as the announcement of tax violations on the bulletin board of our bureau, which announces the recently investigated tax violations, including the taxpayer's name, means adopted, consequences caused, punishment results and basis.

(B) tax administrative coercive force

Tax administrative compulsion is classified according to the content of its adjustment. The Tax Administration Law gives the tax authorities three administrative compulsory powers, namely, tax preservation, enforcement and exit restriction.

1, tax insurance. Article 55 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates that: when the tax authorities conduct tax inspection on taxpayers engaged in production and business operations in the previous tax payment period according to law, they may take tax preservation measures or compulsory enforcement measures in accordance with the approval authority stipulated in this Law if they find that taxpayers have obvious signs of evading their tax payment obligations and transferring or concealing their taxable commodities, goods and other property or taxable income. Article 38 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that if the tax authorities have reason to believe that taxpayers engaged in production and business operations have evaded their tax obligations, they may be ordered to pay the tax payable within a prescribed time limit; If a taxpayer is found to have obviously transferred or concealed his taxable commodities, goods and other property or taxable income within a time limit, the tax authorities may order the taxpayer to provide tax payment guarantee. If a taxpayer cannot provide a tax payment guarantee, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take the following tax preservation measures: (1) notify the taxpayer's bank or other financial institution in writing to freeze the taxpayer's deposit equivalent to the tax payable; (2) Seizing or sealing up the taxpayer's commodities, goods or other property whose value is equivalent to the taxable amount.

2. Enforcement. Article 40 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates that taxpayers and withholding agents engaged in production and business operations fail to pay or remit taxes within the prescribed time limit, and tax payment guarantors fail to pay the guaranteed taxes within the prescribed time limit, and the tax authorities shall order them to pay within the prescribed time limit. If it fails to pay within the time limit, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take the following compulsory measures: (1) Notify its bank or other financial institution in writing to deposit money with it. (2) To seal up, detain, auction or sell commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax. When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph. Article 88 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that if a party fails to apply for administrative reconsideration, bring a lawsuit to the people's court within the time limit, or fails to perform the punishment decision of the tax authorities, the tax authorities that made the punishment decision may take the compulsory enforcement measures specified in Article 40 of this Law or apply to the people's court for compulsory enforcement.

3. Restrict exports. Article 44 of the Law on the Administration of Tax Collection stipulates that taxpayers who are in arrears with taxes or their legal representatives need to leave the country, they should settle the tax payable, late payment fees or provide guarantees to the tax authorities before leaving the country. The tax authorities may notify the exit administration authorities to prevent them from not paying taxes, delaying payment and providing guarantees.

(3) the right of punishment

The right of punishment refers to the power of the tax inspection agency to deal with the tax violations of the inspected object according to the relevant provisions of the tax law, such as paying taxes and fines. Penalties mainly include:

1, make up the tax payable. Article 52 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that if a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not impose a late fee. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.

2. all right. Article 86 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management stipulates that administrative punishment shall be given to those who violate tax laws and administrative regulations, and no administrative punishment shall be given if they are not discovered within five years. If the inspection in 2006 found that taxpayers evaded taxes in 2000, they would only pay taxes and not be fined.

3. Confiscation of illegal income. Violation of invoice management measures or illegal provision of bank accounts, invoices, vouchers or other convenient conditions, resulting in other units or individuals evading or defrauding taxes, shall confiscate their illegal income.

4. Add a late fee. If the tax is not paid within the prescribed time limit, a late payment fee of 0.5% of the overdue tax shall be added on a daily basis from the date of tax payment. Theoretically, late payment is usually called execution penalty, but it is different from penalty interest or penalty interest. It is a compulsory means to force tax offenders to fulfill their tax obligations. Its purpose is not only to punish tax offenders, so it is not a one-time fixed amount, but lasts until the relative person fully fulfills his tax obligations. Tax late fees are charged on a daily basis and can be applied repeatedly. Taxpayers and withholding agents shall stop collecting late fees after fulfilling their obligations. According to the provisions of Article 32 of the Tax Administration Law, if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of paying taxes. For tax inspection and law enforcement, it is very important to add tax late fees as a compulsory measure.

5, shall be investigated for criminal responsibility. If the case constitutes a crime, it shall be submitted to the judicial and public security organs for criminal responsibility.

Iv. tax inspection procedures

The working procedures of tax inspection are: case selection, inspection implementation, inspection trial and decision execution.

These four links are responsible for the division of labor, forming an operational mechanism of mutual cooperation, mutual restriction and mutual promotion to ensure the accurate and effective implementation of the tax law.

(A) audit case selection

Case selection is the first step of tax inspection. According to the taxpayer's tax-related data, analyze, compare, sort out and combine, find anomalies from them, and list the key objects of tax inspection. The respondents selected in the case selection only show that taxpayers may have problems in some aspects and links, but they cannot be sure of the problems. Because the various standard parameters or data in the analysis indicators are also obtained through a large number of investigations and analysis, they have certain limitations, and these reference data will change with time. Therefore, the selected inspection object needs manual analysis and further investigation to confirm, which is inspection implementation.

The method of determining the object of tax inspection;

1, computer chassis selection

According to the collected information, such as taxpayer's financial statement information, tax declaration, tax information, invoice use information, etc. Some case selection indicators, such as tax rate. They are automatically analyzed by the computer to generate a list of objects to be studied.

2. Random sampling

Spot check is the basic method to select the inspection object manually. Random sampling, also known as probability sampling, is a method to extract inspection objects according to probability law.

3. Reporting, transmission and information exchange

Reporting refers to a way for individuals or units to report tax evasion information orally or in writing to tax authorities.

Turn-over refers to cases received by various government departments at the same level that reflect people's letters and visits to evade taxes or tax evasion discovered by other departments, and are reflected to the tax authorities in the form of letters, telephone calls and oral statements.

Investigate and deal with all kinds of cases of tax evasion and tax evasion assigned by the higher party and government organs or higher tax authorities.

Information exchange is the information of theft, leakage and tax avoidance obtained through international information exchange.

In addition, all taxpayers belonging to this industry will be included in the special tax inspection, such as the special inspection of waste recycling enterprises in 2005 and the special inspection of corporate income tax of credit cooperatives this year.

(2) Inspection and implementation

The implementation of inspection is the second and core link of tax inspection, that is, tax inspectors carry out practical inspection activities step by step in accordance with the requirements of inspection scope, types, methods and contents determined by tax laws and regulations and inspection plans, and in accordance with inspection standards, using scientific and effective methods. This link is the key to judge whether the case selection is accurate, whether taxpayers have tax violations and how to characterize tax violations. Most inspections take the form of on-the-spot inspections, that is, inspections are carried out at the taxpayer's production and business premises and goods storage sites. On-site inspection can also be carried out by notifying taxpayers to go to a certain place to inquire or obtain account books and materials.

(3) Inspection and test

Audit trial is the third link of tax audit, that is, the tax authorities and their specialized agencies, according to the division of responsibilities, examine and judge whether taxpayers, withholding agents or other parties have violated the law and whether they should be given administrative punishment or other treatment according to law on the basis of finding out the facts of the case. Passing the tax audit trial is helpful to make the audit process clear, conclusive, accurate, complete, objective and fair. If the facts are unclear, the evidence is insufficient or the procedure is not standardized during the trial, the trial personnel shall put forward clear supplementary opinions, notify the inspectors to make supplementary inspections and return them within a time limit. If no further investigation is needed, the adjudicator will handle it in two cases: (1) In general cases, the adjudicator will draw up a trial report and make a decision on tax treatment. (two) major, important or difficult cases shall be closed by the case trial committee after collective trial. If it is difficult to finalize the case, it shall be reported to the higher tax authorities for trial and finalization.

For those who intend to impose tax administrative punishment, the Notice on Tax Administrative Punishment Matters shall be served on the parties, informing them of the illegal facts, evidence, legal basis of administrative punishment and the administrative punishment to be imposed, informing them that they have the right to make statements and arguments, imposing a fine of more than 2,000 yuan on citizens, and imposing a fine of more than 654.38 million yuan on legal persons or other organizations, and informing them of their ownership. If there is no objection to the statement or hearing materials, or if there is any objection to the statement or hearing materials, after the second trial, the judge shall make a decision on tax treatment and a decision on tax administrative punishment, and submit it to the executive for execution.

(four) the implementation of the decision

The execution of the disposal decision is the last procedure of the inspection work, that is, the legally effective tax disposal or punishment decision is served on the taxpayer and supervised. This is the last stage in the tax inspection procedure, and it is also an important link to complete the tax inspection task and make the tax law really implemented. If the addressee refuses to accept the decision on handling and punishment and refuses to sign the tax documents, the legal effect of these documents will not be affected.