How does the tax bureau check the turnover of enterprises?
Check the contents of turnover
1. Invoice usage
2. River bank flow
3. Operation of shareholders' personal bank accounts
4. Company size and business scope
5. Detailed process of contact between units
Method of checking turnover
Select law enforcement inspectors for inspection by drawing lots, random sampling, directional sampling and bidding.
State Taxation Administration of The People's Republic of China 2065438+September 2, 2005 issued the Implementation Plan for Promoting the Random Spot Check of Tax Inspection, which clearly improved the random spot check mechanism of tax inspection and related safeguard measures, and made clear provisions on the objects and contents of random spot check, random spot check methods, classification to determine the proportion and frequency of random spot check, random competitive bidding to select law enforcement inspectors and other issues that taxpayers are very concerned about.
All the inspected objects, except the clues that are obviously suspected of tax evasion, tax fraud, false invoicing and other tax violations, must be randomly selected from the classified catalogue database of tax inspection objects and the catalogue database of abnormal tax inspection objects by lottery.
The annual sampling ratio is about 20%, in principle, once every five years. For non-key tax source enterprises, directional spot checks are the main ones, supplemented by non-directional spot checks, and the annual spot check ratio does not exceed 3%. Non-enterprise taxpayers are mainly subject to non-directional spot checks, and the annual spot check ratio does not exceed 1%.
For enterprises listed in the list of abnormal objects of tax inspection, it is necessary to intensify spot checks and increase the proportion and frequency of spot checks. Tax inspection objects that have been randomly selected within 3 years are not included in the scope of random sampling.
The random sampling methods determined by the scheme are divided into directional sampling and non-directional sampling. Directional spot check is to randomly select and determine the list of tax inspection objects according to their types, industries, nature, affiliation, organizational structure, tax risk level and tax credit level. Non-directional random inspection refers to the random selection of the list of inspection objects by lottery without setting conditions.