Article 16 The tax accounting department of the tax authorities shall be responsible for the daily management of the fund accounts kept by the tax authorities, and perform the following duties:

(a) to handle the opening, alteration and cancellation procedures of the tax custody fund account;

(two) fill in, collect and review the relevant original documents;

(3) Handling the receipt and payment of funds and checking the balance of funds in the account;

(four) responsible for the accounting of the funds in the tax custody account;

(five) responsible for the statistics and compilation of various reports and information;

(six) to perform other related duties.

Seventeenth tax authorities responsible for the collection, management, inspection and other business units to perform the following duties:

(1) Making and serving relevant tax documents to the parties according to law;

(2) Fill in, collect, review and transmit the Income Report of Tax Custody Funds, the Approval Form for Tax Custody Funds Application and Payment and other relevant original documents;

(three) the establishment of tax custody funds for future reference;

(four) to perform other related duties.

Article 18 The tax accounting department of the tax authority shall check the balance of funds in the tax escrow fund account with the unit responsible for collection, management and inspection and the bank where the account is opened on a monthly basis; If differences are found, the reasons shall be found out in time and adjusted.

Nineteenth tax authorities at higher levels should open online banking, and use the computer network system of the bank where the account is opened to realize real-time inquiry of the fund accounts kept by the tax authorities, and supervise the receipt and payment of funds. The above-mentioned online banks of the higher tax authorities shall not handle the receipt and payment of any funds.

Twentieth tax authorities at higher levels shall regularly conduct on-the-spot inspections on the opening and use of funds accounts held by tax agents of their subordinate units every year.

Article 21 The tax authorities shall accept the inspection and supervision of the finance, the People's Bank of China and the auditing department on the opening and use of the tax escrow fund account in accordance with laws, regulations and relevant provisions.

The tax authorities shall promptly investigate and verify the situations and problems reflected in the inspection and supervision, and make rectification within a time limit.