Tax inspection is a kind of tax inspection, which refers to the professional inspection of tax inspection institutions.
Conceptually, tax inspection includes tax inspection.
To distinguish between tax inspection and tax inspection, we should grasp the following aspects:
1, different law enforcement subjects. The subject of tax inspection can only be the tax inspection bureau, which includes the inspection bureau and other tax authorities.
2. Law enforcement targets are different. The object of tax inspection is taxpayers and withholding agents suspected of tax evasion and refusal, with the purpose of investigating and dealing with tax violations; The object of tax inspection is mainly taxpayers and withholding agents who have specific obligations or needs in tax collection and management activities, or have problems in a certain link. It has the nature of both inspection and investigation. The purpose is to strengthen tax collection and management, maintain the normal order of tax collection and management, and timely discover and prevent major and extraordinarily serious cases.
3. The sources of law enforcement cases are different. The sources of tax inspection cases mainly include: cases screened by computer case selection analysis system; Cases selected by screening or random sampling according to the examination plan; Cases determined according to citizens' reports, transfer by relevant departments, assignment by superiors and information exchange. The sources of tax inspection cases mainly include: the review of taxpayers' situation in all aspects of tax collection and management, or the cases of checking taxpayers' situation according to the needs of tax law or actual situation, such as the investigation and verification of taxpayers who have stopped working.
4. Law enforcement procedures are different. Tax inspection is professional and requires a high level. That is to say, it must be carried out in accordance with the four links of case selection, inspection, trial and execution, and a strict professional division of labor is implemented, and each link is separated and restricted. Tax inspection can be carried out at any time according to the actual needs of tax collection and management. The methods are flexible and diverse, and the procedures are relatively simple. It is not necessarily carried out in accordance with the four links of case selection, inspection, trial and execution, as long as it is legal and effective tax enforcement.
5. Law enforcement agencies are different. The Inspection Bureau specializes in investigating cases of tax evasion, tax evasion, tax fraud and refusal to pay taxes. It has no right to punish taxpayers for other illegal acts such as failing to go through tax registration according to regulations, failing to set up account books according to regulations, and failing to install tax control devices according to regulations. It can only be punished by tax bureaus, tax branches and tax offices that have the right to punish.