The tax authorities, through tax inspection and supervision of the inspected objects, find that taxpayers, withholding agents and other citizens and organizations have committed tax violations, or learn that the administrative counterpart has committed tax violations through information channels such as accepting citizens' complaints, appeals and reports, and initially determine that the degree of tax violations has reached the prescribed standards, they shall file a case.

The filing standard of tax inspection is roughly as follows: 1. There are certain facts of tax violations and they are identified as tax offenders, such as tax evasion, refusal to pay taxes, illegal provision of accounts by withholding agents, etc. , leading to the loss of tax revenue, or the tax payment reaches the legal standard; 2. It belongs to the jurisdiction of the tax authorities; 3. Printing, reselling, issuing invoices without permission or forging invoices; 4. Other circumstances that the tax authorities think need to be ascertained.

Legal basis:

"Provisions on the Work of Tax Inspection" Article 18 The reporting center of tax violation cases shall analyze and screen the reported information, distinguish different situations, and deal with them separately after being approved by the director of the inspection bureau:

(a) clear clues, suspected of tax evasion, tax fraud, false invoicing, manufacturing and selling false invoices or other serious tax violations, by the case selection department included in the case source information;

(two) the content of the report is unknown, there is no clear clue or the content is repeated, and it is temporarily pending;

(3) If it falls within the responsibilities of other departments of the tax bureau, it shall be handled by relevant departments;

(four) do not belong to the scope of their acceptance of the report, the report materials will be transferred to the right to deal with the unit.

Article 19 of the Tax Inspection Regulations selects case information through computer analysis, manual analysis and man-machine combination analysis. If it is found that there is a suspicion of tax violation, it shall be determined as the object of investigation. After the object to be investigated is determined, the case selection department shall fill in the Tax Inspection Filing Approval Form, attach relevant materials, and file the case for inspection after being approved by the Director of the Inspection Bureau. If the illegal tax information handed over by the relevant departments of the tax bureau has not been verified after screening by the inspection bureau, it shall promptly inform the department that handed over the information; If the department that handed over the information still thinks it necessary to file an inspection, the inspection bureau will file an inspection after the approval of the leaders of the tax bureaus. The inspection objects designated by the tax authorities at higher levels and arranged for special tax inspections shall be put on file for inspection.

Twentieth "tax inspection regulations" after the approval of the inspection, the case selection department to make a "tax inspection task notice", together with the relevant information to the inspection department. The case selection department shall establish a case management ledger, track the progress of case investigation, and report to the director of the inspection bureau in a timely manner.