2. Tax inspection is conducted every year, and there is no income to check.
As long as there is no fraud, you are not afraid of inspection. It is the legal bottom line for operators to abide by the law and pay taxes according to law.
Extended reading:
I. Contents of industrial and commercial inspection:
1, whether the business scope is consistent with the business license and whether there is unlicensed operation.
2. Is there a business license for special commodities?
3. Whether there are fake and shoddy businesses.
4. The business premises and registered capital are consistent with the business license.
5. Whether the advertisement is legal and whether there is fraud.
6. Is there profiteering in commodity pricing?
Two. Contents of tax inspection:
1. Check the taxpayer's implementation of national tax policies and tax regulations.
2 check the taxpayer's compliance with financial discipline and accounting system.
3 check the taxpayer's production management and economic accounting.
4. Check the taxpayer's compliance with and implementation of the tax collection and management system, and find out whether there are problems of not following the tax procedures and violating the tax collection and management system.
Three. Scope of tax inspection:
1. 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. To inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and inspect the withholding agent's business related to withholding and collecting taxes.
3. Instruct taxpayers and withholding agents to provide documents, certification materials and relevant materials related to tax payment or tax withholding and collection.
4. Ask taxpayers and withholding agents questions and information related to paying taxes or withholding and collecting taxes.
5. Go to stations, docks, airports, postal enterprises and their branches, and check the relevant documents, vouchers and materials of taxpayers consigning or mailing taxable commodities, goods or other property.
6. With the approval of the director of the tax bureau (sub-bureau) at or above the county level, check the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions with the certificate of permission for checking deposit accounts in a unified national format. 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.