Determining the object of tax inspection is an important part of tax inspection. Audit case selection is divided into: manual case selection, computer case selection, report and others.
The basic method of manual case selection is sampling. Implementation sampling is divided into random sampling and non-random sampling. Random sampling method is generally adopted in the implementation of spot check and case selection, which is a method to extract the audited objects according to the law of probability.
Reporting is a way for tax authorities to find the most cases.
Other methods of case selection include: transfer, assignment, etc.
The indicators of computer case selection mainly include the following aspects: analysis of average growth value of production and operation indicators by industry, analysis of financial ratio by industry, analysis of common financial indicators of enterprises, analysis of case selection of turnover tax, analysis of pre-tax restricted items of enterprise income tax, analysis of import and export tax indicators, analysis of tax management indicators, etc.