Check the taxpayer's account books, vouchers, statements and relevant materials; Check the account books, accounting vouchers and relevant materials of tax withheld and remitted by withholding agents.
To inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production, business premises and goods storage place; Check the operation of withholding agents related to withholding and collecting taxes.
Instruct taxpayers and withholding agents to provide documents, certification materials and relevant materials related to paying taxes or withholding and collecting taxes.
Asking taxpayers and withholding agents questions and information related to paying taxes or withholding and collecting taxes.
Go to stations, docks, airports, postal enterprises and their branches to check the relevant documents, vouchers and relevant materials of taxpayers consigning or mailing taxable commodities, goods or other property.
With the approval of the director of the tax bureau at or above the county level, check the deposit accounts of taxpayers and withholding agents engaged in production and operation in banks or other financial institutions with the certificate of permission to check deposit accounts in a unified format throughout the country. When investigating a tax violation case, the tax authorities may, with the approval of the director of the tax bureau at or above the city or autonomous prefecture with districts, inquire about the savings deposits of the persons suspected in the case. The information obtained by the tax authorities through inquiry shall not be used for purposes other than taxation.
The basic procedures for tax authorities to check taxes are:
1, case selection, screening according to case source information, and deciding whether to file a case;
2. filing a case;
3, inspection, the results of the production of "tax inspection report", the implementation of the inspection within 60 days from the date of completion, it is really necessary to extend the inspection time, it should be approved by the director of the inspection bureau;
4. After the trial and inspection are completed, the inspection department shall hand over the Tax Inspection Report, Tax Inspection Working Paper and relevant evidential materials to the trial department for trial within 5 working days, and handle the handover procedures.
To sum up, the tax bureau mainly checks income, costs and expenses, and contracts. Contract: inquire about the specific contents of the contract signed by both parties, and check whether there are abnormal transactions from the actual business scope and needs of the enterprise; Cost: mainly whether the cost carry-forward matches the income and whether there are multiple carry-forwards; Income: it is mainly to check whether all the items that should be accounted for are accounted for, especially whether there are still current accounts that should be recognized as income but not accounted for.
Legal basis:
Article 55 of the Law of the People's Republic of China on the Administration of Tax Collection
When the tax authorities conduct tax inspection on taxpayers engaged in production and business operations in the previous tax period according to law, they may take tax preservation measures or compulsory enforcement measures in accordance with the approval authority stipulated in this Law if they find that taxpayers have evaded their tax obligations and have obvious signs of transferring or concealing their taxable commodities, goods and other property or taxable income.
Article 56
Taxpayers and withholding agents must accept the tax inspection conducted by the tax authorities according to law, truthfully report the situation and provide relevant information, and may not refuse or conceal it.
Article 57
When tax authorities conduct tax inspection according to law, they have the right to investigate taxpayers, withholding agents and other parties related to tax payment or withholding and collecting taxes from relevant units and individuals, and the relevant units and individuals have the obligation to truthfully provide relevant information and certification materials to the tax authorities.