The basic task of tax inspection is to investigate and deal with tax violations according to national tax laws and regulations, safeguard tax revenue, maintain tax order, promote tax payment according to law, and ensure the implementation of tax laws. Therefore, tax inspection must be based on facts, tax laws, regulations and rules promulgated by the state as the criterion, rely on the people, and strengthen cooperation with judicial organs and other relevant departments. Investigation notification means that the higher authorities ask the lower authorities to cooperate with the investigation of a certain matter in writing. Generally speaking, most of the matters reported in the investigation are suspected of violating laws and regulations. Informing investigation is an administrative act, and the object of informing investigation is an unclear illegal act, not necessarily a crime, so it may not meet the conditions for filing a case.
As the object of tax investigation, we should pay attention to the following points:
1. Fill in truthfully: accurate, complete and targeted.
2. Voucher form: Pay attention to the cross-checking relationship between data.
3. If individual places need to be covered up, they need to be interlocked and can be justified.
Legal basis:
Measures for the administration of invoice investigation in tax violation cases (for Trial Implementation)
Article 5
State Taxation Administration of The People's Republic of China should gradually promote the informationization of the invoice investigation of illegal tax cases, and fully incorporate the invoice investigation of illegal tax cases into the information management system for management.
Article 6
If it is necessary to investigate and collect invoices in tax violation cases, the entrusting party shall send a letter or send someone to participate in the investigation. Sending a letter means that the entrusting party sends an investigation letter to the entrusted party on tax violation cases, including sending a paper investigation letter and sending an investigation letter through the investigation information management system. Paper investigation letter should be sent by the same level in principle. Sending people to participate refers to major cases or cases with special requirements. The entrusting party may send people to participate in the investigation and evidence collection of the entrusted party and put forward the requirements for evidence collection.