National Taxation Bureau tax assessment work procedures

Chapter I General Provisions Article 1 In order to strengthen the basic management of taxation, taxpayers shall be encouraged to voluntarily, truthfully and comprehensively declare tax returns, improve tax compliance, strengthen the monitoring of tax returns by national tax authorities, and ensure that state taxes are fully and timely deposited into the warehouse. This procedure.
Article 2 The tax assessment referred to in this Regulation refers to the taxation of the taxpayer according to the taxpayer's application materials and other collection and management information, in accordance with certain procedures, using certain means and methods for review, comparison, analysis and verification. The comprehensive assessment of the authenticity and accuracy of tax returns within a certain period of time. Includes industry assessments and case assessments.
Article 3 This Regulation applies to the tax assessment of various taxes within the jurisdiction of the national tax authorities.
Article 4 The municipal and county-level national tax bureaus shall appoint a business department to be responsible for the organization, coordination, planning and assessment of tax assessment in the region, and relevant business departments shall cooperate closely.
Article 5 Tax assessment is an important part of the daily taxation management of the tax authorities. In the tax assessment, the desk data analysis should be combined with the necessary field verification, and the tax assessment will find that the need for further verification, the evaluator can conduct on-site verification.
Article 6 Tax assessment is divided into six steps: object determination, assessment analysis, interview description, field verification, evaluation processing and evaluation review. The results of the tax assessment should be incorporated into the “one-family” tax information management system.
Article 7 The tax assessment business management department shall establish an information exchange system with the inspection department and a work contact system with the tax administrator, strengthen coordination with the department, and reduce the impact on the taxpayer's production and operation activities.
Article 8 State-level tax authorities at all levels shall strengthen the assessment and management of tax assessment work, clarify job responsibilities, and establish and improve the assessment mechanism. It is necessary to strengthen the education of evaluators' business skills training and responsibility awareness, and continuously improve the evaluator's professional quality and sense of responsibility.

Chapter II Object Determination Article 9 The tax assessment object determination refers to the tax assessment business management department, according to a certain method, the taxpayer is screened and the tax assessment object is determined.
The methods determined by the tax assessment object are divided into the results of the use of the data audit and the direct determination of the two sources.
Article 10 The data audit is a process in which the municipal and county-level national tax authorities use computers to analyze, screen, and produce results according to established parameters. The use of data audit results to determine the object refers to the use of data audit results by the national tax authorities to determine the degree of abnormality from high to low or to determine the target of assessment according to specific requirements. The setting of the data auditing parameters shall be determined and modified by the provincial, municipal, and county tax authorities in accordance with the prescribed licensing rights.
Article 11 The direct determination of the object refers to the method of directly determining the object of assessment by the taxation authorities at all levels according to the information and materials at the time of daily management. Directly identified objects include taxpayers or projects that are considered by other functional departments, such as superior assignments, responsible area management departments, and tax source monitoring and analysis departments, to be evaluated.
Article 12 The determination of the object of tax assessment may be determined by the municipal taxation authority of the provincial government within a certain period of time, and on the basis of strengthening business training and guidance, it shall gradually transition to the determination of the district-level national tax authority.
The provincial bureaus may also determine the tax assessment priorities and assessment methods for different periods according to the priorities of different periods of time, and the provincial taxation authorities shall determine the specific assessment targets.
The county tax source management department can combine the assessment tasks and local actual conditions issued by the superiors. In addition to the mandatory tasks assigned by the higher authorities, the current workload can be adjusted and determined according to the workload and actual tax conditions. Focus on the assessment object.
Article 13 The tax assessment business management department of the municipal and county tax authorities shall, when determining the object of tax assessment, exchange information with the auditing department at the same level, and shall not act as a taxpayer who has been included in the audit object or is intended to be included in the audit object. The tax assessment object, but must inform the inspection department about the suspect. For the tax assessment objects that have been determined, the Tax Assessment Objects Inventory and the Tax Assessment Project Proposal shall be produced and distributed to the specific tax assessment work unit or department.

Chapter III Evaluation and Analysis Article 14 Evaluation and analysis means that the appraisers adopt a combination of man and machine, use the information they have obtained to conduct a comprehensive analysis of the authenticity and accuracy of the tax return of the tax assessment object, and find and initially determine the problem in the declaration. the process of.
Article 15 In the process of assessing tax assessment, the assessing personnel shall use the relevant information provided by the “one-family” system and the information possessed by the daily management to conduct an audit analysis and analyze and analyze the suspected problems. The details are included in the Tax Assessment Work Paper.
Article 16 During the process of evaluation and analysis, if the evaluation department needs to supplement the other information related to production and operation of the assessment object due to incomplete information, it shall list the required information and submit it to the relevant responsible area management department for investigation and understanding. The responsible area management department shall report the investigation and understanding to the tax assessment department within 5 working days.
Article 17 After assessing and analyzing the evaluation object, the personnel of the tax assessment position shall, according to the evaluation and analysis results, distinguish the different situations according to the following principles:
All doubts are excluded. If no new doubts are found, they will be directly transferred to the evaluation process;
If it is found that the object of assessment is obviously open or accepts the phenomenon of virtual invoicing, it should be directly transferred to the evaluation process;
If there are obvious problems that do not meet the conditions for pre-tax deduction and tax reduction or exemption, they shall be directly transferred to the evaluation and processing link;
If the taxpayer's declared taxable amount is less than the taxable amount assessed and analyzed, and the difference is more than 10,000 yuan, it shall be directly transferred to the on-site verification link;
In other cases, it should be transferred to the interview instructions.

The fourth chapter of the interview explains that the eighteenth treaty talks are the process by which the assessor asks the taxpayer to explain the suspected problem on the basis of the evaluation and analysis.
Article 19 The evaluation department may submit a communication proposal to the taxpayer by means of letter or telephone. If a proposal for interviews is submitted by means of a letter, the "Payment Assessment Interview Statement" shall be uniformly adopted; if the interview proposal is made by telephone contact, the telephone record shall be made in a timely manner, including the name of the person to be connected, the telephone number, and the call. Content and time, etc. The interviewee should be the representative of the taxpayer or his authorized financial officer.
In order to ensure the effect of the interview, the competent tax authority may inform the taxpayer of the main issues required to be explained when submitting the interview proposal to the taxpayer, but may not involve the specific assessment method for finding the suspected point.
The twentieth treaty talks can be in various forms such as face-to-face instructions, telephone instructions, written explanations, and e-mail statements. In the form of face-to-face instructions, in principle, two evaluators should participate at the same time, and the “Tax Assessment Interview Record” should be completed; when using the telephone description form, an evaluator can be responsible for the exchange and a tax assessment Interview with the record. If the taxpayer is willing to self-examine the tax after the interview, the opinion shall be recorded as the content of the interview and recorded in the Record of the Tax Assessment Interview. If the problem cannot be explained by means of a face-to-face explanation or a telephone statement, the taxpayer may be required to provide written explanation materials.
Article 21 If a taxpayer cannot explain the situation according to the time suggested by the taxation authority for some reasonable reason and needs to postpone the extension, it may explain the situation to the contact person of the taxation authority one day before the expiration of the time recommended by the taxation authority, and re-declare the time of explanation. . After the re-agreed explanation expires, if the taxpayer fails to perform the contract, the taxpayer refuses to interview.
Article 22 In order to reduce the workload of interviews, when the tax authorities make an interview proposal to the taxpayer, if the taxpayer voluntarily chooses to replace the interview with the self-inspection report, it shall expire before the agreed date of the appointment. Submitted within 1 day, and feedback to the tax authorities of the tax authorities for self-inspection of tax-filled materials within the agreed time.

Article 23 After completing the interview with the taxpayer, the evaluator shall provide preliminary treatment opinions on the evaluation results of the suspected problem and promptly transfer it to the evaluation and processing.
Article 24 The following situations shall occur during the implementation of the interview: they shall be transferred to the field verification link:
The taxpayer refuses to make an appointment with the national tax authority or fails to fulfill the promise of the interview within the agreed time limit.
The taxpayer refused to explain the questions raised by the evaluators in the interview instructions, or failed to explain clearly the questions raised by the evaluators.
After the interview, I agree to check the tax, or choose to replace the interview with the self-examination of the tax, but I did not check the tax within the agreed time limit and there is no justifiable reason.
Other circumstances as determined by the State Taxation Bureau of the provincial government.

Chapter V Field Verification Article 25 Field verification refers to the process of conducting on-the-spot inspections of taxpayers' production, operation, financial accounting and taxation according to the requirements of daily inspections by the assessors.
When the assessment personnel conduct on-the-spot verification of the relevant issues of the assessment object, they may participate in the verification with the responsible area administrator as needed, and the responsible area administrator shall actively cooperate with the assessment personnel to carry out the verification work.
Article 26 After the on-site verification is completed, the assessor shall record the relevant information of the verification and the handling suggestions in writing, and transfer it together with the relevant evidentiary materials into the evaluation and processing.
Article 27 If a taxpayer refuses to conduct on-site verification of the assessment personnel, or obstructs or evades the assessment by various means, the assessment personnel shall not force verification. The reasons for failure to implement the on-site verification shall be stated in writing, and the taxpayer shall be directly transferred. Into the evaluation process.

Chapter VI Evaluation and Processing Article 28 Evaluation and processing refers to the comprehensive treatment of the personnel in the evaluation and processing according to the assessment analysis and interview description, and the situation in the field verification process, and then deal with the suspected problems in the assessment object. The process of opinion.
Article 29 The evaluation and handling shall be carried out in accordance with the following principles:
All the suspected points were excluded, and no new doubts were found. The evaluators of the evaluation and analysis section produced the “Opinions on the Tax Evaluation and the Opinions”, and the suggestions “No illegal activities were found and archived after the examination” were noted.
After the tax authorities issue the interview proposal, the taxpayer has made the interview instructions on time, and the doubts raised by the tax authorities have been clearly stated, and the self-inspection of the tax payment is approved. And indicate the opinion of “the taxpayer pays the tax after self-examination” and the content of the project with less tax payment and the estimated tax amount to be paid.
After the tax authorities issue the interview proposal, the taxpayer chooses to replace the interview with the self-inspection report, and has self-inspected and supplemented the tax on time, and the self-examination result is basically consistent with the assessment result of the tax authority, and the assessor produces the tax assessment. Proposal to be proposed, and indicate the opinion of the “taxpayer has paid the tax after self-examination” and the content of the taxpayer’s less tax payment and the actual amount of tax paid.
In any of the following circumstances, the evaluator shall produce a "Submission Statement for Tax Assessment" and indicate the opinion of "return to the inspection department for further inspection".
1. Obviously there is a phenomenon of false opening or accepting virtual invoicing;
2. The taxpayer refuses to conduct on-the-spot verification by the assessor, or obstructs and evades the assessment by the assessor in various ways;
3. The taxpayer voluntarily chooses to replace the interview with the self-inspection report, failing to self-check the tax within the prescribed time limit and failing to explain the justification to the tax authorities, and the difference between the self-examination and the tax authorities’ assessment results Large and cannot explain the justification;
4. During the tax assessment process, taxpayers were found to be suspected of tax evasion, evading tax evasion and tax fraud;
5. In one year, the problem that the assessment object has been discovered and corrected in the previous tax assessment is reoccurred.
Article 30 In the assessment and handling process, if there are obvious weak links in the tax collection and management, the existing problems and management suggestions shall be filled out in the “Management Proposal” and submitted to the management department.

Chapter VII Assessment Review Article 31 The assessment review refers to the process of reviewing and appraising the assessment information that has been submitted for evaluation in the assessment process. The personnel assessing the review position shall not be part-time assessment analysis, interview description, field verification and evaluation processing of the same assessment object.
Article 32 The main contents of the tax assessment review include:
Whether the tax assessment work program meets the requirements of the regulations, and evaluates whether the documents involved are complete and produced according to regulations;
The analysis analysis and interviews indicate whether the corresponding analysis and explanation of the links have been analyzed and explained, and whether there are any omissions;
Whether the proposed opinions put forward in the assessment process are in compliance with the regulations, and whether there are any inappropriateities;
Other review contents determined by the State Taxation Bureau of the provincial government.
Article 33. The reviewer must carefully review the contents of the review and submit a review opinion based on the review result.
If the evaluation work program does not meet the requirements, or the work program meets the requirements of the regulations, but the evaluation data is incomplete, it should point out the existing problems, propose the rectification, and return the relevant information, and make corrections within a time limit.
If the evaluation analysis and the interview explanation link are not analyzed and the explanation is unclear, and the doubt or omission is omitted during analysis and explanation, the existing problems should be pointed out, and the relevant materials should be returned, and the analysis and explanation materials should be added within a time limit.
If there is any doubt about the proposed opinions of the "Proposed Opinions on Tax Assessment", it shall be submitted to the branch bureau for review and approval after signing its own opinions in the comments column of the review personnel.
If the opinions of the proposed self-inspection and taxation are included in the proposed opinion, if the contents of the project that should be replenished are not specified, the return assessment process will be supplemented.
If there is no doubt about the proposed opinions of the "Proposed Opinions on Tax Assessment", it shall be submitted to the branch bureau for review and approval after signing the "consent to propose opinions" in the comments column of the review personnel.
Article 34 The personnel in the review post shall also complete the following tasks:
According to the tax assessment work, register the “Registration Form for Tax Assessment Processing” and give feedback to the higher authorities.
After the tax assessment, the taxpayer who needs to be transferred to the inspection department for further inspection shall produce a Taxation Evaluation Transfer Form. After the approval of the branch bureau, the transfer formalities shall be handled with the inspection bureau.
The assessment data of the completed tax assessment households is compiled and archived. Among them, the tax assessment file of the self-inspection taxpayer shall have the tax return and tax payment certificate of the taxpayer's self-inspection and tax payment; the transfer inspection department shall further check the tax assessment file of the taxpayer, which shall be received by the inspection bureau. Relevant information.
Issue Management Recommendations to relevant management departments.
Complete the collection and collation of typical cases in the tax assessment.
The information required by the higher authorities.

Chapter VIII Supplementary Provisions Article 35 The documents involved in the tax assessment work, except for being distributed to taxpayers or other departments, may be saved in the form of electronic documents and timely backup work.
Article 36 State-level tax authorities at all levels and those engaged in tax assessment work shall strengthen the confidentiality of the methods and indicators used in tax assessment, and shall not disclose them.
Article 37 The national tax authorities of all provinces and municipalities shall establish a review system for tax assessment work, and regularly carry out inspections on the tax assessment work of the national tax authorities of their respective counties, with a review of no less than 5%. And include it in the target management assessment content, and increase the assessment.
Article 38 If a state taxation authority finds that there is a violation of the object of assessment in the course of tax assessment, it shall be punished according to the statutory procedure in accordance with the Law of the People's Republic of China on Tax Collection and Administration and its implementation rules.
Article 39 The specific assessment methods, evaluation indicators and assessment methods for each tax category shall be formulated by the relevant business departments of the provincial bureau. The State Administration of Taxation of the provincial municipality may formulate specific implementation opinions in accordance with this Regulation and the guidance on tax assessment of various taxes.
Article 40 This regulation shall be implemented as of January 1, 2005.