Deterministic check
Two or more inspectors shall produce tax inspection certificates and tax inspection notices when conducting inspections. After the inspection plan (including off-site investigation) of the tax authorities at all levels is determined, the person in charge of the tax authorities at or above the county level shall generally instruct to appoint inspectors, and issue the Notice of Tax Inspection in triplicate before the household inspection, one for the competent tax collection bureau, one for the units and individuals under inspection, and one for the units and individuals under inspection.
Conduct an inspection
1, transfer account book voucher, etc.
In the process of inspection, tax inspectors use unified inspection documents, which are signed and sealed by the inspectors to show their responsibility. Inspection documents shall not be destroyed and shall be bound together with other inspection materials.
Inspectors should record the suspicious problems they encounter at any time when reviewing account books and vouchers, and investigate and check the nature of the problems.
After the inspection begins, the inspector shall register the account book name, account name, page number, voucher number, start and end date, inspector, inspection date and inspection period.
Track and check the problems found in the account books and vouchers.
For problems that cannot be solved by checking account books and vouchers, inspectors will go deep into workshops, warehouses, construction sites, retail departments and other departments, investigate relevant personnel, consult original records, and check the physical objects with account books and vouchers.
2. Tax inquiry
3. Check the bank account and instruct to provide relevant information.
4, to the actual business premises for inspection.
5, check the consignment and mailing property documents, vouchers and information.
6. Recording, audio recording, video recording, photographing and copying
If the original cannot be obtained, it can be recorded, videotaped, photocopied or copied. In the case that the evidence may be lost or difficult to obtain later, with the approval of the person in charge of the tax authorities, it can be registered and preserved in advance, and a decision on handling it can be made in time within the prescribed time limit. During this period, the parties concerned or relevant personnel shall not destroy or transfer the evidence.
7, application of other methods to check
Obtain and fix the evidence to form a test conclusion.
1, no illegal act.
Make a decision directly and serve it on the administrative counterpart for execution.
2. There are illegal acts.
Check whether administrative punishment is required. When necessary, enter the general process of administrative punishment, make a punishment decision, serve it on the administrative counterpart and execute it. If the illegal act constitutes a crime, the case shall be transferred to judicial organs; If there is no need for administrative punishment, a decision shall be made directly and served on the administrative counterpart for execution.