1.20 15 On September 2nd, State Taxation Administration of The People's Republic of China issued the Implementation Plan for Promoting Random Inspection of Tax Inspection, which clearly improved the random inspection mechanism of tax inspection and related safeguard measures. Among them, it clearly stipulated the objects and contents of random inspection, the methods of random inspection, the classification and determination of the proportion and frequency of random inspection, the random competitive selection of law enforcement inspectors and other issues that taxpayers are extremely concerned about.
Second, all the inspected objects are randomly selected from the classified directory database of tax inspection objects and the directory database of abnormal tax inspection objects by drawing lots, except for clues that are obviously suspected of tax evasion, tax fraud, false invoicing and other tax violations.
Three, the annual sampling ratio is about 20%, in principle, every five years to check a round. 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%.
Four, listed in the tax inspection abnormal object directory database of enterprises, to increase the intensity of spot checks, improve 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.
Five, directional spot check is based on the specific circumstances of the tax inspection object type, industry, nature, affiliation, organizational structure, tax risk level, tax credit rating, etc., through lottery and other means, randomly selected to determine the list of inspected objects. Non-directional random inspection refers to the random selection of the list of inspection objects by lottery without setting conditions. The law enforcement inspectors who carry out spot checks are randomly selected from the classified catalogue of tax inspection law enforcement inspectors by lottery or by bidding.
6. Incorporate the results of tax inspection and spot check into tax credit and social credit records, and push them to the national credit information sharing and exchange platform and the national enterprise credit information publicity system platform according to regulations to realize information sharing with relevant departments; Incorporate serious tax violations into the "blacklist" of tax violations, and implement joint punishment, so that those who break promises are illegal and restricted everywhere.