The random inspection of enterprise annual report refers to the fact that in order to ensure the accuracy and authenticity of the data declared by the enterprise in the previous year, around September every year, the industrial and commercial bureau will entrust a firm to conduct random inspection of the annual report, and the enterprises that have been spot-checked need to provide relevant information and submit it to the industrial and commercial bureau as required, and generally need the following information:

1. Balance sheet, income statement, account balance statement or audit report of the previous year;

2. Balance sheet, income statement and account balance statement as of the last month of this year;

3. Employee payroll;

4. Last year's tax payment certificate.

Problems existing in tax random sampling

(A) the procedures for obtaining evidence are not standardized

1, not in accordance with the prescribed procedures. In the process of investigation and evidence collection, inspectors often can't collect evidence in strict accordance with the Regulations on Tax Inspection, but they can simplify the procedures and get things done hastily. Obtaining account books, accounting vouchers, statements and other related materials, failing to issue the Notice of Obtaining Account Books and Information to the inspected object in accordance with Article 25, or failing to fill in the List of Obtaining Account Books and Information, and submitting it to the taxpayer for verification and signature confirmation.

2. Failure to perform the signature. Some tax inspection cadres often forget to ask evidence providers to sign, for example, when extracting copies of evidence materials, taxpayer account books and accounting vouchers, they are not allowed to sign the copies; Another example is that the inspector fails to get the statement or witness to sign or print the taxpayer's inquiry record. Once the statement does not admit some facts, it will be impossible to verify, which will lead to the invalidation of this evidence.

(2) The method of obtaining evidence is relatively simple.

1, the method of obtaining evidence is simple. According to the provisions of the Tax Administration Law, when conducting tax inspection on taxpayers, tax authorities can exercise the rights of auditing accounts, on-site inspection, ordering to provide information, inquiring, checking the circulation of commodities and goods, and inquiring about deposit accounts and savings deposits.

However, at present, tax authorities often use audit, inquiry and on-the-spot inspection, but fail to make full use of the seven ways of obtaining evidence stipulated in the Tax Administration Law.

There is not enough evidence to determine the facts of the case. On the one hand, according to the provisions of the Administrative Procedure Law, the types of evidence include documentary evidence, material evidence, audio-visual materials, witness testimony, statements of the parties, expert conclusions, transcripts of inquests and on-site transcripts. On the other hand, according to the provisions of the Law on the Administration of Tax Collection, the tax authorities can record, video, photograph and copy the information and materials related to the case.