The law enforcement subject of tax inspection is the inspection bureau of the tax bureau. The first paragraph of Article 9 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that the statutory duty of the Inspection Bureau is to investigate and deal with cases of tax evasion, tax evasion, tax fraud and refusal to pay taxes. State Taxation Administration of The People's Republic of China should clearly define the responsibilities of the tax bureau and the inspection bureau to avoid overlapping responsibilities. Therefore, the Notice on the Duties of the Inspection Bureau [2003]140 stipulates that "before the duties of the tax bureau and the inspection bureau are clear, the current duties of the inspection bureau are to inspect business management, tax inspection and investigate tax violation cases; Where it is necessary to audit the accounts of taxpayers and withholding agents or investigate and collect evidence, and impose tax administrative treatment (punishment) on their tax violations, the inspection bureaus at all levels are still responsible. " The new inspection regulations further clarify the responsibilities of the inspection bureau.
The duty of the tax authorities to carry out daily inspection is to clean up the households who have missed the management, check invoices, urge payment, evaluate and inquire, and understand the production, operation and financial status of taxpayers, which does not involve filing verification and systematic audit, and cannot confuse the duties of the tax bureau and the inspection bureau. State Taxation Administration of The People's Republic of China's Opinions on Further Strengthening the Basic Work of Tax Collection and Management (Guo Shui Fa [2003]124) and State Taxation Administration of The People's Republic of China's Opinions on Further Strengthening the Basic Work of Tax Collection and Management (Guo Shui Fa [2004]108) have repeatedly stressed that it is necessary to draw a clear line between routine inspection and tax inspection to avoid overstepping the responsibilities of routine inspection and investigation of tax violations.
Computer case selection indicators mainly include the following aspects: analysis of average growth value of production and operation indicators by industry, analysis of financial ratio by industry, analysis of common financial indicators of enterprises, analysis of case selection of turnover tax, analysis of pre-tax restrictions on enterprise income tax, analysis of import and export tax indicators, and analysis of tax management indicators.
With the continuous strengthening of the construction of tax legal system, taxpayers' concept of tax legal system is also constantly improving. After the tax inspection documents are delivered, the inspected object can generally automatically fulfill the obligations stipulated in the legal documents made by the tax authorities-automatically pay back the taxes. If it fails to perform within the time limit, the tax authorities will take compulsory measures.