For tax cases that need to be put on file for investigation, the undertaker or undertaker of the competent tax authority shall put forward a tax case filing report, which shall be put on file for investigation after being examined and approved by the person in charge.

Second, investigation

After filing a case, the tax authorities handling the case shall form an investigation team, formulate an investigation plan and implement it with the consent of the leaders.

1, investigation, should find the insider or the investigated object to understand the case and related clues; According to the needs, consult the tax information related to the investigated object, such as account books, statements, tickets, etc. , check the transactions of its commodities, goods and funds, and collect evidence of violations and relevant materials.

2. The investigation organ and investigators shall meet the identified facts with the respondents, listen to their arguments carefully, and then write an investigation report. The main contents of the investigation report should include: the basis for filing a case, the facts of violation, the nature of the problem, the responsibilities of relevant personnel, the basic situation and attitude of the respondents, the opinions and basis for handling, the name of the investigation organ (group), the investigator (signature) and the reporting time.

3, after the case is found out, it should be reported to the leadership for approval and transferred to qualitative treatment.