Tax control, that is: tax control.

Tax control machine, namely: tax control equipment

"Opinions of the State Administration of Taxation on Further Strengthening the Management of Tax Sources" (Guoshuifa [2006] No. 149)

< p>5. Strengthen invoice management and promote tax control equipment

(1) Further strengthen invoice management. Summarizing the experience of grassroots tax collection and management practices in recent years, we vigorously promote the innovation of the invoice management mechanism of "issuance of invoices one by one, rewards for requesting invoices, facilitates inquiries and identification of counterfeiting, and promotes tax control equipment", which enables consumer supervision, electronic supervision of tax control equipment, and Tax supervision adopts a multi-pronged approach to encourage taxpayers to issue invoices in accordance with the law, promote tax authorities to control taxes through invoices, and effectively strengthen the monitoring of tax sources. It is necessary to seize the key aspects of invoice management and improve and perfect the work of "inspecting old and selling new" invoices. "Oldness inspection" not only checks whether the invoices are used according to regulations, but more importantly, checks whether the amount of the invoice issued by the taxpayer has been declared for tax. For enterprises and institutions, they should be required to regularly list the invoices issued and summarize the invoiced amounts, and submit them to the tax authorities for "inspection" along with the used invoices. The tax authorities should then summarize the invoiced amounts submitted by taxpayers for inspection. Conduct "invoicing comparison" with the turnover declared in their tax returns to achieve "control of taxes by invoices"; for individual industrial and commercial households, the summary invoicing amount reported by them can be compared with the tax turnover approved by the tax authorities. "Invoice Schedule Comparison", if the aggregate invoicing amount is greater than the approved taxable turnover, the difference should be paid in the current period, and this will be used as a reference for adjusting the taxable turnover in the next period. ?

(2) Actively and steadily promote the application of tax control equipment. Taxation authorities at all levels must, while consolidating the achievements of the VAT anti-counterfeiting tax control system and promptly implementing the promotion of "one machine, multiple tickets", strictly follow the implementation ideas of "standardization, marketization, and administrative supervision" and conscientiously implement the "National Notice of the State Administration of Taxation, Ministry of Finance, Ministry of Information Industry, and State Administration of Quality Supervision, Inspection and Quarantine on Promoting the Application of Tax-Controlled Cash Registers to Strengthen Tax Source Monitoring (Guo Shui Fa [2004] No. 44), "State Administration of Taxation on the Promotion and Application of Tax-Controlled Cash Registers" "Opinions" (Guoshuifa [2004] No. 110), implement tax-controlled cash registers in a planned and step-by-step manner in commerce, service industry, entertainment industry, transportation industry and other suitable industries. After the implementation and use of tax control equipment, the invoicing data recorded by the tax control equipment must be compared with the tax declaration data, and taxes must be collected strictly in accordance with regulations to truly give full play to the tax control role of tax control equipment.