It stands to reason that it is normal for tax authorities to check the tax payment of enterprises. Actually, there is nothing to be afraid of. If it is found out, won't it be fined? You can also learn a lot from it. However, many enterprises are worried about the poor hospitality of tax collectors, and they are afraid that inspectors will deliberately find fault. Even if the enterprise makes an unconscious mistake, it should be said that it is subjective and intentional, giving a tax evasion and fabricating a false tax basis. Enterprises can't say for sure, because no one can prove that their fault was not intentional. Therefore, every time the tax authorities conduct a special inspection, many enterprises are afraid of poor hospitality, no matter how long the inspection time is and how busy the work is, they should accompany them carefully. To deal with tax inspection correctly, we must first have a comprehensive understanding of tax inspection so as to find out or take measures to deal with it actively.
3, the so-called tax inspection, refers to the tax authorities in accordance with the provisions of the relevant national tax laws, administrative regulations, rules and financial accounting system, taxpayers and withholding agents to fulfill their tax obligations, withholding obligations and other tax obligations of all activities. Investigating and handling cases of tax evasion, tax evasion, tax fraud and tax refusal is a sacred duty entrusted by law to tax inspection bureaus at all levels. Taxpayers have the obligation to accept tax inspection according to law, and also have the right to refuse illegal tax inspection, and enjoy the right to state and defend the decision of the tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. As a unilateral law enforcement behavior of tax authorities, tax inspection will directly affect taxpayers and have certain legal consequences.
4. Therefore, the tax inspection behavior is bound or controlled by corresponding laws. On the one hand, tax inspection behavior is based on tax inspection right. The scope and content of tax inspection must be specified in the tax law. It is an illegal administrative act for taxpayers to conduct tax inspection beyond the prescribed authority, which is not legally binding and protected by law. Taxpayers have the right to refuse to accept the inspection. For example, when tax inspectors carry out inspections, they have to inspect the taxpayer's body or residence, and their behavior has exceeded the scope of authority stipulated in the tax law, and taxpayers have the right to refuse. On the other hand, the implementation of tax inspection must follow legal procedures and perform legal procedures, otherwise, it is also an illegal administrative act. For example, tax inspectors should show their tax inspection certificates when carrying out tax inspection, otherwise, the inspected object has the right to refuse to accept the inspection. Checking the deposit accounts of taxpayers and withholding agents must be approved by the director of tax bureaus (sub-bureaus) at or above the county level. Without approval, banks or other financial institutions have the right to refuse.
5. Under normal circumstances, before tax inspection, the tax authorities will issue a tax inspection notice in advance, and attach the receipt of tax documents to inform the taxpayers under inspection. Then, enterprises should make full use of this period before tax inspection, and conduct a more comprehensive self-examination of the tax payment of enterprises in the previous year from the beginning of the year. When problems are found, they should be corrected in time to avoid unnecessary tax penalties and tax burdens.