How to improve the quality of tax auditing

How to improve the quality of tax auditing trials is a part of the four aspects of tax auditing, and the fourth chapter of the Tax Inspection Work Regulations has made clear provisions. With the development of society, the continuous improvement of citizens' legal awareness and the continuous deepening of the institutional reform of our bureau, we objectively require that we must constantly improve the inspection work, improve the quality of trials, make correct decisions on tax-related cases, and achieve law enforcement justice. Fair purpose.
First, the importance of the trial
The establishment of the taxation agency's trial system not only regulates inspection behavior, inspection procedures, and use of documents, but also correctly handles tax violation cases, improves the quality of inspectors, improves tax inspection and control mechanisms, strengthens supervision over the process of law enforcement, and curbs non-corruption. Behavior has played a positive role. In short, the standard trial plays an extremely important role in ensuring that tax authorities correctly implement tax laws, laws and regulations, and correctly handle tax-related cases.
II. Suggestions for improving the quality of tax auditing trials Strengthening the trial procedure of the case According to the “Regulations for Tax Inspection Work”, the bureau has established a three-level trial system, which provides for the first, second and third levels of trial permission, and has worked through several years of work practice. Certain results. However, with the in-depth development of institutional reforms, the original trial procedures have not adapted to the needs of reform and development. In particular, the inspection agency of our bureau has been increased from the past two offices to the current three offices. The past trial units have been working together and have been working in different places now, which has brought certain difficulties to the trial. The current three-level trial program is no longer suitable for the needs of current development. New reforms must have new ways to adapt to it. This requires us to change the current trial process:
1. Change the past tax inspection without problems, check the tax payment below 20,000 yuan, fine the individual at 2,000 yuan, and the enterprise fine at the level below 10,000 yuan. The trial procedure will be changed to the first-level trial group. , to conduct trials for non-problem households, and report the list of trials to the inspection department for filing, and the inspection department will return to the inspection office within three days for review;
2, the second-instance reason in the past to check the tax in the amount of 20,000 yuan -50000 yuan, revised to less than 100,000 yuan, from the various departments to report to the inspection department, fill out the second-level trial to transfer to the relevant departments for trial, after the trial is correct Signed by the competent director and returned to the auditor to produce the relevant documents into the execution program;
3. The reason for the third-level trial is more than 50,000 yuan, the personal fine is more than 2,000 yuan, the enterprise fine is more than 10,000 yuan, and the tax is changed to more than 100,000 yuan, the personal fine is more than 2,000 yuan, and the enterprise fine is more than 10,000 yuan. The audit report of the case shall be submitted to the examiner of the inspection department through the second phase, and the relevant evidence shall be submitted. The inspection department shall scan the relevant important evidence according to the actual situation, and the report shall be reviewed by the relevant department director through the second phase. The trial meeting will be held. The leaders of each department will ask questions and inspect the inspectors, change the reporting system of the inspectors in the past, change the practice of manual recording of the case hearing meetings, and have targeted questions to shorten the time and improve the quality of the trial.
Strengthening the application of information network to change the practice of manual recording, manual recording is inevitable to miss the mistakes, can not fully reflect the entire process of hearing cases, affecting the seriousness of the case. It is recommended to use the modern network tools in conjunction with our current network facilities to implement network transmission for some major cases. Specific practices: First, the case should be transmitted to each department for analysis through the 3.0 inspection module, and then the relevant evidence should be scanned and transmitted to various departments or through a projector to conduct targeted research on the problem to achieve accuracy. Convenient and efficient results.
Strengthening the supervision mechanism to strengthen the management of tax inspection business, improve the quality of inspections, and strengthen the supervision mechanism is imperative. According to the inspection situation, it will be reviewed from time to time. For the cases examined, before the conclusion, the results of the trial and the relevant reports and evidence shall be reported to the inspection department. The inspection department will review the relevant issues with the legal department. After confirming that there is no problem, notify the respective companies to return the books of the enterprise; suspected of having problems. The notice of the review will be issued to the district bureau and the legal department for review of the enterprise, avoiding the phenomenon of overlapping accounts and overlapping documents, and avoiding the phenomenon of repeated inspections in enterprises. The implementation of this review system is first of all adapted to the requirements of the “Tax Service Year” proposed by the Municipal Bureau. It is also a kind of spur to the inspectors. It also curbs the practice of malpractice, ultra vires and inaction, strengthens supervision and management, and makes mutual constraints. Mutual supervision.