First, the tax inspection process flow 1: case selection.
The case selection section of the tax inspection bureau screens the tax inspection objects, including manual case selection, computer case selection, declaration and others. After the selection is completed, with the approval of the director of the inspection bureau, the list of enterprises to be subject to tax inspection will be sent to the inspection bureau for inspection.
The tax inspection bureau shall make overall arrangements for inspections, strictly control the number of inspections of taxpayers and withholding agents, and shall not conduct too many or too frequent inspections of enterprises.
Two. The second tax inspection process: inspection link
According to the list of enterprises in the case selection section, the inspection section organizes inspectors to conduct tax inspection, adopts necessary inspection methods and means, collects witness testimony and written evidence of the case, arranges and produces tax inspection reports, and then transfers the case to the trial section of the tax inspection bureau.
Before the tax inspection, the enterprise shall be informed of the inspection time and materials to be prepared. The inspection shall be carried out by two or more inspectors with law enforcement qualifications, and the tax inspection certificate shall be presented to the inspected object, and the tax inspection notice shall be presented or served.
Take account books, on-the-spot inspection, inquiry, deposit account inquiry, off-site investigation, etc. Tax inspection is carried out on the financial information of enterprises to find clues about the underpayment and late payment of taxes, but the overpayment of taxes does not belong to the scope of tax inspection.
When the inspection department collects account books, accounting vouchers, statements and other relevant materials, it shall issue a Notice of Collection of Account Books and Materials to the enterprise, and fill in the List of Collection of Account Books and Materials and submit it to the enterprise for verification and signature.
Three. Tax inspection process flow 3: trial link
After the tax inspection, the trial section hears the case, makes a final decision according to the inspector's preliminary opinion, and forms a concluding document. If the amount involved is relatively large, it shall be submitted to the Judicial Committee of major tax cases of the Inland Revenue Department for trial.
Check the summary file:
1, for tax violations, a tax treatment decision should be made, and a tax treatment decision should be made;
2, there are tax violations, should make a decision on tax administrative punishment, making a decision on tax administrative punishment;
3, the tax violations are minor, according to the law can not be tax administrative punishment, make a decision not to tax administrative punishment;
4. If there is no tax violation, make a tax inspection conclusion.
The main contents of the case trial include: whether the facts of tax violation are clear, whether the evidence is sufficient, whether the data is accurate and whether the information is complete; Whether the applicable laws and regulations are appropriate and correct in nature; Whether the trial process of the case conforms to legal procedures, and whether there is any situation of exceeding or abusing power; Whether the tax treatment and punishment suggestions are appropriate.
During the trial, the inspection department shall be required to correct the illegal inspection data or make supplementary investigations.
If an enterprise or a party intends to impose tax administrative punishment, it shall serve a notice of tax administrative punishment on it, informing it that it has the right to state, defend and request a hearing according to law.
The respondent or other tax-related parties may make statements and arguments in written or oral form. If a party makes an oral statement or defense, it shall make a record of the statement and defense, which shall be truthfully recorded and signed by the statement and defense.
Four. Tax inspection process flow 4: implementation link
The tax law enforcement department shall serve the tax treatment decision on the parties concerned and ask them to pay back the tax. After the tax payment is completed, the implementation report, copy of payment voucher and other materials shall be submitted to the archives management department for safekeeping.
Taxpayers who fail to pay taxes on time shall sign or apply to the people's court for compulsory execution with the approval of the director of the tax bureau at or above the county level. If the parties do have financial difficulties, they may postpone or pay the fine in installments.
legal ground
People's Republic of China (PRC) tax collection management law
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.
Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.