The tax interview system is a tax administration system. Specifically, in the process of tax collection and management, the tax authorities invite taxpayers and withholding agents to communicate relevant information according to the data collected by themselves and the problems and clues found by desk analysis, negotiate with them on the information they have and the immunity that taxpayers can enjoy, and deal with and punish tax-related violations and violations.

The tax interview system generally includes the following three stages:

1, notification stage: the tax authorities shall notify the taxpayer or withholding agent in writing before the interview, and the interview notice shall specify the time and place of the interview, attach the relevant information that needs to be explained by the taxpayer and the legal consequences of refusing to participate;

2. Interview stage: tax interviewers ask tax-related questions and ask taxpayers or withholding agents to explain, and taxpayers can make statements and provide evidence to dispel doubts;

3. Review stage: After the interview, the tax authorities should give taxpayers or withholding agents the necessary time to check and correct themselves.