However, there are many problems in tax inspection and case selection. How to do a good job in tax inspection and case selection under the new situation and improve the quality of tax inspection and case selection has become an urgent problem to be solved.
This paper analyzes the characteristics, present situation and outstanding problems of tax inspection in Tianjin, and puts forward some suggestions and measures in combination with practical work, in order to further play the important role of tax inspection in maintaining tax order, improving the quality of tax collection and management, promoting tax administration according to law and cracking down on tax-related crimes.
Keywords: tax; Inspection; Tax audit case selection is a kind of preliminary work to determine the specific tax audit object through certain methods, and then implement a complete audit behavior.
As the first procedure of tax inspection, it is the operation flow before the inspection, which plays a role in providing direction and objectives for the follow-up work.
The accuracy of tax inspection case selection directly affects the efficiency of inspection and the size of inspection results.
This is of great significance for tax authorities to scientifically determine the inspection objects according to law, enforce the law fairly, standardize the order of tax inspection, improve the quality and efficiency of tax inspection, give full play to the supervision function of tax inspection, and especially implement the requirements of fine management of tax work.
I. Characteristics and development status of tax inspection case selection (I) Characteristics of tax inspection case selection From the whole process of tax inspection, the characteristics of tax inspection case selection are scientific, accurate and forward-looking.
Scientific tax audit case selection must meet certain conditions: first, there must be rich case selection materials and complete data information; Second, formulate scientific indicators and adopt advanced methods to select cases; Third, there must be a certain amount of manpower and time guarantee.
(II) Development Status of Tax Inspection and Case Selection Work The tax inspection and case selection work has gradually developed with the constant adjustment of the development of the tax economic situation in different periods, and its quality is subject to the hardware conditions in different periods and the application level of inspectors.
Since the reform of 1994 tax system, tax inspection has been born out of comprehensive tax management, forming a relatively independent tax inspection system. From 1998, due to the need of tax legal system construction, the tax inspection management has basically realized the "four separations" of case selection, inspection, trial and execution. However, due to the limitation of information management resources at that time, the main form of tax inspection case selection was manual screening, which relied too much on the past.
Since 2000, with the continuous expansion of the application scope of tax informatization, it has provided a platform for tax inspection and case selection, and the tax inspection management system, namely "inspection module", has provided a relatively standardized implementation process for tax inspection and case selection, laying a foundation for the scientific development of tax inspection.
In 2005, the quality requirements of professional inspection and the upgrading of information management system provided conditions for the more scientific and standardized development of tax inspection and case selection.
Tianjin local tax system "Tianjin tax system-inspection module" integrates tax collection and management with tax inspection, creating conditions for improving the quality and promoting the overall level of tax inspection.
After the evolution and development of the above four periods, the tax inspection case selection work has basically formed a relatively scientific tax inspection case selection method which is widely used at present, with information technology as the guide, management system as the platform and comparative analysis as the means.
With the development of tax management information technology, the work of tax inspection and case selection has really changed from formal application to substantive direction.
Second, the outstanding problems existing in the current tax inspection and case selection. Looking at the development process of tax inspection case selection in Tianjin, compared with the requirements of tax inspection work norms, there is still a certain gap compared with the work of provinces and cities with high level of information application, which affects the realization of tax inspection efficiency to some extent.
(A) insufficient understanding of the importance of the selection of cases for pillow inspection. The first paragraph of Article 85 of the Detailed Rules for the Implementation of the Tax Administration Law clearly stipulates the job responsibilities of tax inspection and case selection and the work requirements for formulating standardized case selection procedures.
From the practical point of view, the current case selection work only meets the requirements of tax laws and regulations in organizational form, and does not really achieve the management goal of "establishing a scientific inspection system and making overall arrangements for inspection work".
First, practical work pays more attention to the results of case selection, while ignoring the necessary process of case selection.
In the process of inspection, there are often problems such as quick success and quick success, low inspection quality and so on.
Second, the allocation of human resources is unreasonable, and the professional quality of some case selection personnel can not meet the needs of work.
Some inspection bureaus failed to set up case selection departments and special case selection personnel as required.
The lack of theoretical knowledge of finance and taxation, practical experience and computer application technology in some case selection personnel also restricts the improvement of case selection level to some extent.
(2) The data base of tax-related information is weak and cannot meet the needs of tax inspection and case selection. The characteristic of tax inspection is to check the tax-related situation in previous years, and the case selection of tax inspection must rely on the existing database information for analysis and judgment.
For a long time, the financial statement information in the database is reflected in the form of summary table, which can not meet the needs of evaluation and analysis. In addition, there is no unified and effective supervision and management of the integrity of the data declared by enterprises, which leads to the serious lack or incompleteness of the information and data relied on in the case selection process.
The software program of the computer case selection system lacks the functions of comprehensive analysis and fuzzy processing, and the "man-machine combination" cannot be perfectly unified, and it is impossible to analyze and reason the taxpayer's operating conditions and related historical information horizontally, vertically, qualitatively and quantitatively.
(C) The current tax audit case selection method is not standardized, and a set of scientific and comprehensive case selection index system has not been formed. In the actual case selection work, the case selection method adopted is too simple.
Most of them only pay attention to the declaration data and accounting indicators, and lack systematic and scientific analysis of the actual situation.
Taxpayers' declaration data and accounting indicators are the main sources of information that tax inspection departments rely on in particular, and are the important analytical basis for case selection.
If taxpayers maliciously handle or fabricate accounting records, resulting in serious distortion of accounting information, this information can not only play its due reference value in audit analysis and case selection, but also mislead the actual results of case selection.
(D) There is a lack of effective cooperation and case selection between tax inspection departments, and the tax assessment result is one of the most valuable management information to determine the inspection object.
However, under the current tax management system, due to the lack of effective cooperation between tax collection and management and tax inspection departments, the degree of information transmission and interactive utilization is not high, especially the timely and targeted pre-inspection analysis based on tax assessment results, which makes the tax inspection case selection work lack the most basic original data and dynamic clues.
(5) Lack of diversified data networks Because there is no comprehensive information processing platform within the whole local tax system, external data cannot be effectively utilized, and most information management system models are inconsistent to some extent, which is easy to form "information islands". The information exchange and enjoyment with the national tax department are low, and there is a lack of interconnection and coordination between them, so it is difficult to make maximum use of their respective data, and there is a management gap.
(6) Lack of experience in selecting tax inspection cases. In the case selection work with comparative analysis as the main means, the screening and identification of massive case source information has become the key to the quality of tax inspection case selection work.
With the continuous improvement of the application level of information technology, a large number of data models are widely used as data screening tools in the tax inspection and case selection system. However, some effective methods and experiences of tax audit case selection have not been seriously summarized and consolidated, and they have not been effectively combined with computer systems, resulting in a single data tool for case selection, which has affected the quality and efficiency of case selection.
In addition, due to the incomparable characteristics of regional economy, the economic development and the composition of pillar tax sources in different regions are also different.
The inspection department can't select cases according to the characteristics of the jurisdiction, which leads to the failure to effectively excavate the source of cases with typical regional characteristics and to form valuable industry inspection experience.
Three. Effective measures to improve the pertinence of tax inspection case selection (I) Strengthening the understanding of tax inspection case selection, tax authorities at all levels must attach great importance to the importance of tax inspection case selection, and all departments should form a joint force, establish a scientific case selection system, and make overall arrangements for case selection.
Vigorously improve the professional level of tax inspection and case selection personnel and cultivate professional human resources.
It is an important task to improve the overall quality of case selection personnel and train a group of tax inspection case selection personnel with comprehensive business as soon as possible. They should not only be proficient in financial knowledge, tax laws and policies, computer applications and other basic skills, but also be familiar with the characteristics of the industry and the production and operation methods of enterprises. Only in this way can we meet the needs of tax inspection and case selection.
(2) Integrate and utilize the existing information resources, speed up the development of tax audit case selection software, establish a centralized "reference information base", change the working mode of passive case selection in the past, and collect, sort out and store all kinds of information resources on the computer system platform.
According to the current data and information, a "man-machine combination" case selection software suitable for tax inspection should be developed as soon as possible.
In the primary election, the processing speed of massive data is improved by means of computer system, and the qualified information in the information base is summarized according to the manually set parameters and indicators.
During the inspection, the accuracy of the case is improved by manual analysis, and some typical enterprises are selected to investigate their tax-related situation, which provides effective clues for the implementation of tax inspection.
(III) Determining a systematic and complete index system for tax inspection case selection The selection and determination of evaluation indicators for tax inspection case selection is the most important basic work directly related to the quality of case selection.
It is necessary to closely focus on the economic activities of enterprises, use various methods, deeply reveal various possible situations on the basis of the available data, make a horizontal and vertical quantitative comparison between their economic effects and various tax-related matters, and put forward qualitative and quantitative index standards on the basis of comprehensive analysis as a reference for determining abnormal taxpayers.
Case selection personnel can use the control relationship between items in various financial statements to check the correctness of their columns, and then find out the clues of tax-related issues.
By setting fair parameter indexes, a tax-related index system is formed, and a "data warehouse" is formed by combining with the synchronous adjustment of dynamic information, so as to preset information sources for future evaluation and analysis.
(4) Strengthen the working relationship between departments, enhance the pertinence of case selection, integrate information resources, broaden the scope of case selection and build a horizontal case selection system.
With pre-audit analysis as the core, the organic connection of tax analysis, tax assessment, tax source monitoring and tax inspection can be realized.
The establishment of planning statistics, tax collection and management, tax inspection and other departments of information sharing, two-way feedback, overall coordination, benign linkage operation mechanism.
Form a close working network in order to find abnormal tax payment problems in time.
The tax administration department will include taxpayers with key tax sources, key enterprises in special industries, abnormal tax burden changes, long-term zero tax burden and negative tax burden declaration, low tax credit rating and many problems found in daily management and tax inspection in the key assessment scope.
In the process of implementation, tax administrators should timely grasp the actual production and operation of taxpayers through daily collection and management, refer to the industry tax burden monitoring data and the early warning values of various evaluation indicators, conduct a "peer-to-peer" tax assessment on enterprises, and decide whether to transfer the relevant assessment cases to the inspection department.
Effectively form a working mechanism to find abnormal tax payment in time through tax analysis, find out the reasons through tax assessment, transfer suspected tax evaders to tax inspection in time, and implement doubtful point assessment through tax inspection, and give full play to the overall synergy of various departments.
(5) establish a diversified tax information collection network, and establish a tax information network that is criss-crossed, connected inside and outside, with wide radiation range, fast transmission speed and strong monitoring ability.
Pay attention to strengthen cooperation with the national tax department and expand the channels of case selection.
It is necessary to establish a system of information exchange and joint meeting, inform each other of the implementation of tax inspection, and conduct information screening, analysis and processing respectively.
For tax-related cases involving two departments, inform the inspection department of the other party of the investigation in time.
It is necessary to establish a joint investigation system of national and local taxes.
The joint action of national and local tax inspection departments not only saves manpower and material resources, avoids repeated inspections and multi-head inspections, but also improves the efficiency and quality of inspection work through "joint efforts".
Each year, led by the two bureaus, the national tax inspection departments jointly investigate and deal with several representative major cases, which not only has a powerful deterrent effect on tax-related violations, but also provides valuable practical experience for establishing and improving the joint inspection system of national tax and local tax.
(6) Pay attention to summing up experience and establish a long-term learning mechanism. In the work, we should pay attention to summing up excellent cases, realize the investigation of an industry, and sum up a set of regular working modes.
It is necessary to constantly analyze the shortcomings of previous case selection work, fully grasp the characteristics of regional industries, tap the sources of typical cases, and form industry or regional inspection experience.
At the same time, it is necessary to establish a long-term learning mechanism, absorb external experience by inviting in and going out, and promote internal excellent experience through typical and appraisal measures.
Gradually form a working situation of "from point to area, blooming in an all-round way"