Measures for the Administration of Tax Assessment (for Trial Implementation)
Chapter I General Provisions
Article 4 In principle, tax assessment shall be carried out after the expiration of tax returns, and the assessment period shall be mainly based on the current period to which the tax returns belong, and special circumstances may extend to previous periods or previous years.
Article 5 The main contents of tax assessment include: setting up assessment indicators and their early warning values according to the results of macro-tax analysis and industry tax burden monitoring and related data; Comprehensive use of various comparative analysis methods to screen evaluation objects; In-depth analysis of the selected anomalies and qualitative and quantitative judgments; The problems found in the evaluation and analysis are handled by tax interviews, investigation and verification, punishment, management suggestions, and transfer to the inspection department for investigation; Maintain and update tax source management data, and provide basic information for macro-analysis of tax revenue and monitoring of industry tax burden.
Chapter II Tax Assessment Indicators
Article 6 Tax assessment indicators are the main indicators selected by tax authorities when screening assessment objects and conducting key analysis. They can be divided into two categories: general analysis indicators and specific analysis indicators, which can be continuously refined and improved in combination with the actual assessment work.
Article 7 For the functions, calculation formulas and analysis and use methods of tax assessment indicators, please refer to General Analysis Indicators for Tax Assessment and Their Usage (Annex 1) and Specific Analysis Indicators for Tax Assessment and Their Usage (Annex 2).
Eighth tax assessment and analysis, it is necessary to comprehensively use various indicators, and refer to the early warning value of evaluation indicators for matching analysis. The early warning value of evaluation index is the arithmetic, weighted average and its reasonable range of change calculated by tax authorities according to macro-tax analysis, industry tax burden monitoring, taxpayer's production and operation, financial accounting and internal and external related information by mathematical methods. To calculate the early warning value, we should comprehensively consider factors such as region, scale, type, season of production and operation, taxes, etc., and consider the average level of various related indicators of taxpayers of the same industry, scale and type in several years, so as to make the early warning value more true, accurate and comparable. The early warning value of tax assessment indicators shall be determined by local tax authorities according to the actual situation.
Chapter III Object of Tax Assessment
Article 9 The object of tax assessment is all taxpayers and all taxes payable by the competent tax authorities.
Tenth tax assessment objects can be automatically selected by computer, manual analysis and key sampling.
Article 11 When selecting tax assessment objects, we should conduct a comprehensive and comprehensive audit and comparative analysis based on the macro-analysis of tax revenue, the monitoring results of industry tax burden and other data, combined with various assessment indicators and their early warning values, and the actual situation of taxpayers grasped by tax administrators, with reference to factors such as the industry, economic type, business scale and credit rating of taxpayers.
Twelfth taxpayers who find problems or doubts in the comprehensive audit and comparative analysis should be the key evaluation and analysis objects; 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 should be listed as the key analysis objects of tax assessment.
Chapter IV Tax Assessment Methods
Thirteenth tax assessment work in accordance with the provisions of national tax laws, administrative regulations, departmental rules and other relevant economic regulations, in accordance with the principle of territorial management and household responsibility; The tax assessment of various taxes declared and paid by the same taxpayer should be combined and unified, so as to avoid repeated assessment.
Article 14 The main bases and data sources of tax assessment include:
All kinds of taxpayers' tax information stored in "one household" mainly includes: the basic situation of taxpayers' tax registration, the results of various items of approval, confirmation, reduction and exemption of deferred tax refund, the taxpayer's tax declaration materials, financial and accounting statements and other relevant materials required by the tax authorities, and the comparison results of various tickets in the VAT cross-audit system, etc. ?
The actual situation of taxpayers' production and operation mastered by tax administrators through daily management mainly includes: production and operation scale, production and sales volume, technological process, cost, expense, energy consumption, material consumption and other tax-related data information;
Macro tax analysis data released by higher tax authorities, monitoring data of industry tax burden, and early warning values of various evaluation indicators;
The main economic indicators of the region, the relevant index data of industries and trades, external exchange information, and other information related to taxpayers' tax declaration. ?
Fifteenth tax assessment can take flexible and diverse assessment and analysis methods according to the different situations of tax sources and taxpayers under its jurisdiction, mainly including:
Make a preliminary examination and comparison of the taxpayer's tax declaration data to determine the direction and focus of further evaluation and analysis;
Through the calculation of various indicators and related data, set the corresponding early warning value, and compare the taxpayer's declaration data with the early warning value;
Compare the taxpayer's declaration data with the financial and accounting statement data, and compare it horizontally with the related data of the same industry or similar industries in the same period;
Compare the taxpayer's declaration data with the relevant data in the same period in history;
According to the correlation and cross-check relationship between different taxes, the correlation between taxes is analyzed with reference to relevant early warning values, and the abnormal changes of relevant taxes payable by taxpayers are analyzed;
Based on the information and accumulated experience of tax administrators in their daily management, this paper compares the taxpayer's declaration with the actual situation of its production and operation, analyzes its rationality, and determines the problems existing in the taxpayer's tax declaration and their reasons;
By comparing the current data, historical average data, average data of the same industry and other relevant economic indicators of the taxpayer's production and operation structure, energy consumption of main products and material consumption, the actual tax paying ability of taxpayers is inferred.
Article 16 When examining and analyzing the taxpayer's tax return data, the following key contents shall be included:
Whether the taxpayer has fulfilled the obligation to declare and pay taxes in accordance with the procedures, formalities and time limits stipulated in the tax law, and whether all kinds of deduction and expense vouchers attached to various tax returns are legal, true and complete;
Whether the logical relationship between the main table, schedule, items and figures of tax return is correct, whether the applicable tax items, tax rates and figures are calculated accurately, and whether the declared data are consistent with the relevant data held by the tax authorities.
Whether the adjustment of income, expenses, profits and other related items conforms to the provisions of the tax law, whether the application for tax deduction and exemption, the determination of loss carry-over and profit-making year conform to the provisions of the tax law and correctly perform relevant procedures;
Whether there is a big difference between the tax returns in the previous period and the same period;
Other contents that the tax authorities and tax administrators think should be audited and analyzed. ?
Article 17. Taxpayers and individual industrial and commercial households that collect taxes at a fixed rate on a regular basis can refer to their production and operation conditions and make regular analysis by using relevant evaluation indicators to judge the rationality of the fixed rate and whether it has reached the threshold and resumed tax collection.
Chapter V Handling of Evaluation Results
Article 18 For general problems found in tax assessment, such as calculation and filling errors, misunderstanding of policies and procedures, or doubtful problems, if the facts are clear through interviews, proof-giving, investigation and verification, and there is no suspicion of tax evasion, it is unnecessary to file a case for investigation, and taxpayers may be asked to correct themselves. Where taxpayers need to supplement their own tax payment materials, and taxpayers need to supplement their own declarations, pay back taxes and adjust their accounts, the tax authorities should urge taxpayers to implement them item by item in accordance with the provisions of the tax law.
Article 19 The competent tax authorities shall interview taxpayers about the problems found in tax assessment that need to be asked to make statements and provide supplementary evidence.
The tax interview shall be approved by the local tax source management department, and the Notice of Tax Interview shall be issued in advance, and the taxpayer shall be notified in advance.
The object of tax interviews is mainly the financial and accounting personnel of enterprises. If it is necessary to interview other relevant personnel of the enterprise due to the needs of assessment, it shall be approved by the tax source management department and arranged through the financial department of the enterprise.
Taxpayers who cannot accept tax interviews on time due to special difficulties may explain the situation to the tax authorities and postpone the interview after approval.
Taxpayers can entrust a qualified tax DAI manager to conduct tax interviews. When conducting tax interviews, taxpayers should submit to the tax authorities the legal certificate of the taxpayer's entrustment of DAI management.
Article 20 If it is necessary to go to the production and business operation site to understand the situation and audit the accounting vouchers found in the evaluation and analysis and tax interviews, it shall be approved by the local tax source management department, and the tax administrator shall conduct on-the-spot investigation and verification. Make a careful record of the investigation and verification. Need to deal with punishment, should be strictly in accordance with the provisions of the authority and procedures.
Article 21 If a taxpayer is found to be suspected of tax evasion, evasion of tax recovery, defrauding export tax rebates, refusing to pay taxes or other tax violations that need to be investigated and dealt with, it shall be handed over to the tax inspection department for handling.
The tax source management department handed over to the inspection department for handling cases, and the tax inspection department should regularly report the results to the tax source management department.