The quality and efficiency of tax collection and management has always been an important content of local tax inspection. Starting with the basic elements of tax law, this paper analyzes the common behaviors that do not conform to the elements of tax law in the audit, and talks about how to do a good job in tax collection and management audit.

First, the basic elements of tax law

The elements of tax law generally include: taxpayer, tax object, tax rate, tax link, tax payment period, tax reduction and exemption, and illegal treatment, among which taxpayer, tax object and tax rate are the three most basic elements of tax law.

1. Taxpayer, right? Taxpayer? The abbreviation of "tax" refers to the units and individuals directly obligated to pay taxes as stipulated in the tax law, also known as taxpayers. Taxpayers can be natural persons or legal persons. Should pay attention to and? Taxpayer? Difference: the taxpayer is the actual undertaker of tax or the economic subject who bears tax; Taxpayers are only the legal subjects who bear the tax revenue. When the tax paid by the taxpayer cannot be passed on, the taxpayer is also a negative taxpayer. Taxpayers are generally the payers of tax payable, but in some cases, taxpayers do not pay taxes directly to the tax authorities, but withholding agents pay them on their behalf.

The so-called withholding agent is the abbreviation of withholding agent, which refers to an enterprise, unit or individual that has the obligation to deduct the tax payable from the taxpayer's income and pay it on its behalf. Determining the withholding agent is conducive to strengthening the source control of tax revenue and simplifying the collection procedure. For example, withholding personal income tax when paying wages.

2. Tax object, also known as tax object, tax object and tax object. What is tax, that is, the subject matter of national taxation. It reflects the basic scope and boundary of a tax, and it is the main sign that one tax is different from another. Classification of tax objects: goods or services, income, property, resources, people, etc. Is the object of taxation the most basic element? Decide on taxpayers; Is the main symbol to distinguish different taxes? This is an important sign that one tax is different from another; It is the boundary between symbol and non-symbol.

Tax elements closely related to the object of taxation include tax items: specific items as the object of taxation. Setting methods include enumeration and generalization. Tax basis (tax base): it is the basis (base) for calculating the tax payable. Generally divided into ad valorem tax and specific tax. Tax source: the source of tax revenue.

3. The tax rate refers to the ratio between the tax payable and the tax basis, which is divided into proportional tax rate, fixed tax rate (fixed tax amount) and progressive tax rate. The tax rate is very important to the country and taxpayers, and it is the central link of the tax system. First, it is not only related to the national fiscal revenue, but also related to the burden of taxpayers.

4. The tax payment link is simply the tax payment link. Goods and services go through many circulation links from production to consumption. For example, goods mainly include production, sales and consumption, and the tax payment link is to solve the problem of how much tax to apply for and in which links to collect taxes.

5. Tax payment place. After the taxpayer's specific tax payment place is determined, it is beneficial to control the tax source.

6. Tax payment period. There are two meanings: one is to determine the time limit for the settlement and payment of tax payable, that is, how often to pay taxes. Generally, there are 1 day, 3 days, 5 days, 10 days, 15 days, 30 days and so on. The second is to determine the tax payment period, that is, how long it must be put into storage after the tax expires.

7. Tax reduction and exemption: divided into tax reduction and tax exemption. The specific form is divided into tax base relief: that is, tax relief is realized by narrowing the tax base. The specific application forms include setting the threshold, exemption amount and allowing inter-period carry-over; Tax rate relief: tax relief is achieved by reducing the tax rate; Tax relief: tax relief is achieved through direct tax relief, including full exemption, half collection, approved reduction rate and approved reduction amount.

8. Illegal handling. Violations include administrative punishment and criminal punishment. Administrative penalties include revocation of tax registration certificate, withdrawal of tickets issued by tax authorities, additional late fees and fines. Criminal punishment mainly refers to the transfer of criminal responsibility to judicial organs.

Two, the general audit does not meet the requirements of the tax law.

1. The non-compliance behavior of ordinary taxpayers will not exist alone. Under normal circumstances, there are cases where the tax object and tax basis do not meet the requirements, which generally occur in? Transfer tax? Medium. For example, in the audit, it was found that a real estate company registered in City A, but developed real estate in City B, Company A should pay enterprise income tax in City A, but the local tax authorities of City B negotiated with Company A to set up a real estate sales company in City B, and put all the income from selling houses into Company B, and Company B will collect and pay enterprise income tax and other taxes according to the income from selling houses in City B. ..

2. Tax rate. If the tax rate does not meet the requirements, generally speaking, the tax rate implemented by the tax authorities is higher or lower than the relevant provisions. For example, the preferential tax policies formulated by the state have not been put in place, and the enterprise income tax of high-tech enterprises can enjoy the preferential tax rate of 15% according to regulations, but many local tax authorities still levy enterprise income tax at 25% without implementing this preferential tax rate. Another example is that the withholding rate of land value-added tax of real estate enterprises is lower than that of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (provincial local taxation bureau).

3 tax payment place. Is the tax payment place not in compliance with the regulations? Transfer tax? Phenomenon. Pay attention to whether the place where the taxable service is invoiced is under the jurisdiction of the tax collection authority, and whether cross-regional taxation is carried out through invoicing. For example, the local tax authorities issue invoices for local construction enterprises in other places and collect business tax.

4. Tax payment period. The audit mainly focuses on the tax payment period. First, check whether there is a phenomenon of delayed collection in the local tax department; The second is to check whether the local tax department will collect the tax for the next year in advance and put it in storage this year, and instruct the enterprise to pay the unrealized tax, that is, collect it? Too high a tax? . If the tax payment period does not meet the requirements, focus on corporate income tax and other taxes that are easily adjusted artificially.

5. Tax reduction and exemption. The focus of the audit is whether the local tax system seriously implements the preferential tax policies. At the same time, we should also pay attention to whether there is unauthorized tax reduction or exemption, whether there is ultra vires tax reduction or exemption for investment projects, and whether there are disguised tax reduction or exemption behaviors such as first taxing and then returning.

6. Illegal handling. For this element, the audit should focus on whether the tax authorities abuse administrative discretion, whether they should be punished and whether they should collect late fees. Whether the tax inspection punishment is fair and just, whether the punishment standard is too light and too heavy, and whether the late payment fee and fine are not added as required. It should be noted that the withholding agent of personal income tax should withhold it on behalf of the taxpayer, and neither the withholding agent nor the taxpayer will be charged a late fee.

After being familiar with the tax law and audit key points, we use computer audit methods such as comparison, screening and recalculation to analyze the data of local tax collection and management, find out the audit doubts, and implement the doubts by reviewing materials and extending the audit. It should be noted that the auditing organ is not the inspection bureau of the tax authorities after all, and the goal of auditing is not to check and pay taxes. The goal of the audit is to urge local tax authorities and their inspection units to earnestly perform their duties and plug the loopholes in tax collection and management. The audit should focus on whether the tax authorities have management problems such as inadequate tax collection and management or tax evasion caused by system defects and management loopholes.

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