2. Emphasize that tax authorities are the only legal subjects responsible for tax administrative law enforcement. Article 29 of the Law on the Administration of Tax Collection stipulates that no unit or individual may carry out tax collection activities except tax authorities, tax personnel and units and personnel entrusted by tax authorities in accordance with laws and administrative regulations. Paragraph 2 of Article 53 stipulates that the tax authorities shall, according to the decisions and opinions of the relevant authorities, pay the tax receivable and late payment fees to the state treasury according to the budget level of tax storage, and reply the results in time.
3. Clarify the scope of tax law enforcement subjects. Article 14 of the Tax Administration Law stipulates that tax authorities refer to tax bureaus, tax branches, tax offices and tax agencies at all levels established in accordance with the regulations of the State Council and announced to the public. Among them, the tax authorities were established in accordance with the regulations of the State Council and announced to the public.
4. Clarify the principle of functional separation of internal professional institutions. Article 1 1 of the Tax Administration Law stipulates that the duties of tax collectors, administrators, inspectors and administrative reconsideration personnel should be clear, separated and restricted.
Article 54 of the Tax Administration Law clearly stipulates the right of tax inspection, and the tax authorities have the right to conduct the following tax inspections:
1. Check the taxpayer's account books, accounting vouchers, statements and relevant materials, and check the tax account books, accounting vouchers and relevant materials withheld and remitted by withholding agents;
2. To inspect the taxpayer's taxable goods, articles or other property at the taxpayer's production and business premises and the place where the goods are stored, and to inspect the withholding agent's information 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 about tax payment or withholding and collecting taxes;
5. 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;
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. The information obtained by the tax authorities shall not be used for purposes other than taxation. When conducting tax inspection, tax officials shall perform their obligations according to the inspection requirements. Article 59 of the Tax Administration Law stipulates that when conducting tax inspection, the personnel sent by the tax authorities shall present the tax inspection certificate and tax inspection notice, and have the responsibility to keep secrets for the inspected; If the tax inspection certificate and tax inspection notice are not produced, the inspected person has the right to refuse the inspection.
Tax inspection certificate is a statutory special inspection certificate that tax officials must use when conducting tax inspection, and tax inspection notice is a special legal document that tax officials must use when conducting tax inspection. It is a legal obligation and procedure that tax inspectors must perform to produce tax inspection certificate and tax inspection notice during inspection, which is the embodiment of standardized and civilized law enforcement by tax authorities and the protection of taxpayers' legitimate rights and interests.