State Administration of Taxation, Tax Administration, Daily Inspection Methods

Chapter I General Provisions Article 1 In order to strengthen tax collection and management, standardize daily tax management behaviors, and timely discover and effectively prevent the occurrence of tax violation cases, in accordance with the Law of the People's Republic of China on Tax Collection and Administration and the Regulations of the People's Republic of China on Tax Collection and Administration ", develop these measures.
Article 2 The daily inspection of taxation management refers to the daily management behavior of the tax administration department that does not involve the verification of the case and the systematic auditing of the taxpayer's performance of the tax liability.
The daily inspection contents of tax management referred to in these Measures mainly include: household registration management, tax source management, and tax base management.
Article 3 The basic business process of daily inspection of taxation management: inspection and determination, inspection and implementation, inspection and inspection, inspection and execution, handover inspection, filing and reporting system.
Article 4 The daily inspection of taxation management is divided into: simple procedures and trials, general procedures and trials. General procedures and trials are required for inspections involving taxes, late fees, fines, and the need to enter the CTAIS system inspection module; other types of inspections allow for the use of simple programs and trials.
Article 5 The daily inspection of taxation management shall be coordinated with other collection and management work, and be well connected with the work of turnover tax, income tax, inspection bureau, and regulations.
Chapter II Organization and Management Article 6 The daily inspection of taxation administration shall be managed hierarchically. The provincial bureau's collection and management office and the inspection bureau are responsible for the business guidance and management of the province's tax administration daily inspection work; each district and city's national tax bureau collection management department, inspection bureau is responsible for the business guidance and management of the daily inspection of tax administration in its jurisdiction; The State Administration of Taxation is responsible for the implementation of the daily inspection of tax administration in this Council.
Article 7 The daily inspection of taxation administration shall be carried out by internal investigation and examination. The collection and management departments and taxation bureaus of the county bureaus undertake the inspection and implementation of daily inspection work. The tax regulations and tax bureaus of the county bureaus or the comprehensive business posts of the tax bureaus are responsible for the daily inspection of tax administration.
Article 8 The collection and administration departments of national tax authorities at all levels shall strengthen their leadership over the daily inspection of taxation management, gradually establish and improve the daily inspection work system, actively introduce competitive incentive mechanisms, train, train and administer daily inspection personnel and strengthen supervision of integrity.
Chapter III Job Responsibilities Article 9 The provincial bureau's collection and management office and the inspection bureau are responsible for the management of taxation inspection, such as business organization, guidance, monitoring, training, assessment and experience promotion. Specifically responsible for the revision of the Measures, clear responsibilities, handling permissions and work procedures, and in combination with the actual application of CTAIS and auxiliary software, timely develop and modify routine inspection procedures.
Article 10 The State Administration of Taxation and Administration of the State Administration of Taxation shall be responsible for the organization and management of the daily inspection of the system's taxation management, the release of the situation, the summary report and the assessment and supervision, and shall be well-organized with the turnover tax, income tax, inspection bureau, regulations and other departments. Coordination.
Article 11 The collection and management departments and taxation bureaus of the counties and municipal bureaus shall be responsible for organizing the implementation of the work content within the scope of this Council as stipulated in Article 2 of these Measures.
Article 12 The Policy and Regulation Section of the State Taxation Bureau of each county shall be responsible for penalizing the trial of illegal behaviors of more than 2,000 yuan; the comprehensive business posts of the County Taxation Administration and the various taxation bureaus shall be responsible for penalties of less than 2,000 yuan or shall not be punished according to regulations. The daily inspection of the trial is reported to the Regulatory Section for filing. The above two trials all issue tax treatment decisions and tax administrative penalty notices or decisions in the name of this Council.
Chapter IV Inspection Procedures The first section checks and determines the source of the tax management case transferred to the relevant department in Article 13. The inspection object is determined within 7 working days from the date of acceptance and the inspection is completed. If there are special circumstances, report to the county level. After the approval of the Director of the Bureau, it will be extended to 15 working days.
Article 14: Invoice investigation: According to the national taxation investigation information system, the information distribution is coordinated, and the investigation is completed according to the specified time requirements.
Article 15: Income Tax Calculation and Settlement Inspection: For the inspection objects determined by the annual income tax remittance work arrangement, each tax source management department shall assign work tasks according to the jurisdiction and complete the time limit according to the income tax remittance work requirements.
In addition to the contents of the inspections of the thirteenth, fourteenth and fifteenth articles, the inspection and examination contents of other daily taxation administrations shall be determined by the collection and management departments and taxation bureaus of the counties and municipal bureaus in combination with the actual conditions and carefully organized.
Section 2 Inspection and Implementation Article 16 The daily inspection of taxation management shall be carried out in strict accordance with the Law of the People's Republic of China on Tax Collection and Administration. When the daily inspection is carried out, a tax inspection certificate and a tax inspection notice shall be issued, and the time, scope and information and circumstances of the taxpayer to be inspected shall be notified. The tax inspector shall be responsible for keeping the secret of the inspected person. When implementing key inspections, it is necessary to implement a two-person household.
Article 17 Daily inspections may be conducted by means of audit, investigation, inquiry, confirmation or on-site inspection.
Article 18: Personnel in daily inspections shall truthfully record the problems found during the inspection, the account books, the accounting vouchers, the amount and related tax issues during the implementation of various routine inspections and tax assessments.ぷ鞯赘濉贰 觳 觳 觳 保 保 保 保 保 保 保 保 保 保 觳槿嗽 觳槿嗽 觳槿嗽 觳槿嗽 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8 8? The palm model, the 斫崾 斫崾 笥 笥 觳槿嗽 觳槿嗽 觳槿嗽 涸鹗 涸鹗 涸鹗 涸鹗 涸鹗 ê ê ê ê ê ê ê ê ê ê ê ê 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消 取消content. It is a tax assessment transfer case, and the results of the case are fed back to the evaluation work.
Article 19 In addition to the VAT invoice investigation case, after the inspection is completed, in addition to the “Tax Inspection Work Draft”, the inspectors must produce a “Tax Inspection Report”, report the inspection process and the main problems examined, and propose handling. opinion. For the inspection without problems, the Tax Inspection Report can be produced on a regular basis and by the inspectors.
The inspection report shall fully and accurately reflect the basic situation of the object under investigation, the tax return and tax payment, the illegal facts, the illegal means and the qualitative treatment suggestions and handling basis of the inspectors.
Article 20 After the inspection work is completed, if there is no problem in the inspection or if it is ordered to be corrected within a time limit, it shall be directly transferred to the relevant post for review, and the “Daily Inspection Results of Taxes” shall be issued according to the simple operation procedure; tax administrative treatment, tax replenishment and addition shall be made. If the decision is made for the payment of a late payment or a fine, the inspector shall, in accordance with the regulations, submit the Tax Inspection Report together with the Tax Inspection Work Paper and other evidence to the trial post.
Article 21 The tax-related cases found in the daily inspection of taxation management that need to be transferred to the inspection department for verification shall be transferred to the inspection bureau in strict accordance with the prescribed time limit.
Section 3 Inspection and Examination Article 22 After receiving relevant information such as the Tax Inspection Report and the Tax Inspection Work Paper, the taxation and administration sections of the National Taxation Bureau of each county or the comprehensive business posts of the taxation bureau shall be in 5 The trial is completed within the working day.
If the statutory procedure is not met, the facts are unclear, the evidence is insufficient, or other problems affect the nature, the "Supplementary Investigation Notice" shall be issued and approved by the department heads, together with the information returned to the original daily inspection post for correction within a time limit.
Article 23 After the trial is over, the trial personnel shall submit a trial opinion, produce a "trial report", and report to the county bureau's leaders for approval, make a "tax treatment decision", "tax administrative punishment decision", and submit daily inspection posts. carried out.
If an administrative punishment shall be imposed according to law, a Notice of Tax Administrative Punishment shall be made, and the person in charge of daily inspection shall be responsible for serving the taxpayer.
If a taxpayer is involved in making a statement, pleading, or requesting a hearing in accordance with the law, and applying for administrative reconsideration if he refuses to accept the tax treatment decision for daily inspection, it shall be accepted by the tax administration department.
After reviewing daily inspection cases, the taxation and administration departments should conduct case analysis and propose to strengthen tax source management opinions or suggestions to promote tax administrators to improve management.
Article 24 The State Taxation Bureaus at all levels shall establish a system of random inspections, which shall be jointly organized and implemented by the departments of administration, taxation and administration.
Section IV Inspection and Execution Article 25 After the daily inspection and implementation personnel receive the “Tax Treatment Decision” and “Penalty Decision”, they shall fill in the “Tax Collection Service Receipt” and will handle or punish The decision book is sent to the inspection object and supervised.
Article 26 When all county bureaus and sub-bureaus impose penalties for tax management violations, they shall strictly enforce the licenses in accordance with the provisions of the Tax Collection Law and its implementation rules.
Article 27 If a tax source management post fails to pay or pay taxes in accordance with the prescribed time limit, the taxpayer fails to pay the guaranteed tax in accordance with the prescribed time limit and shall be ordered to pay within a time limit. If the payment is not made within the time limit, the municipal and county tax bureaus may, after approval by the permit, take enforcement measures.
Article 28 Before the implementation of tax preservation measures and enforcement measures, the tax protection measures and enforcement examination and approval documents shall be produced according to the information transferred by the relevant departments, and shall be implemented after approval by the directors of the municipal and county tax bureaus according to the permission.
Section V Transfer Inspection Article 29 The following behaviors shall be found in the daily inspection of tax administration and shall be referred to the Inspectorate for investigation and punishment:
Acts or cases involving stealing, escaping, defrauding, or tax-fighting that require verification of the case;
Evading cases of recovering tax owed and defrauding export tax rebates;
a case involving a special invoice for value-added tax;
A case in which a general invoice violates the law;
Article 30 The materials submitted by the daily inspection units of the tax administration to the Inspectorate include: “Approval Form for Transferring Inspection Cases”, “List of Documents for Transferring Inspection Cases”, “Report on Investigation of Transferring Inspection Cases” and originals of investigation and evidence collection materials. The Inspectorate shall transfer the case information to the tax bureaus of the tax bureaus of the tax bureaus of the countries, including the “Inspection Transfer Order”, “Reporting Record”, “Invoice Verification Form” and report materials.
The case data submitted for inspection shall be produced by the various collection departments and tax bureaus. At the same time as the transfer of the inspection case data, it shall be reported to the higher authorities for the record.
After the investigation and investigation of the case, the inspection bureau shall promptly report the results to the original inspection department of the original tax administration.
Article 31 The cases handed over by the State Taxation Bureau and the Taxation Bureau of the county to the Inspectorate and other departments shall be organized and implemented in a timely manner, and within 30 days from the date of acceptance, the results of the investigation shall be made to produce a “Feedback Form for the Investigation of the Cases”. If you fail to check the results of the inspection, you should report it to the inspector for approval. You should explain it to the inspection department and give feedback on the staged results until the case is settled.
Section 6 Organizing and Filing Article 33 The daily inspection department of tax administration shall establish a work account and record the status and results of the work and case in a timely manner. After each inspection or inspection of the case, the inspection report, conclusion or case data formed in each link shall be uniformly filed by the responsible inspection post, and shall be filed on a monthly basis and in accordance with the requirements of the “one-family” file storage specification.
Article 34 Where the daily inspection of taxation management involves cancellation, suspension of business and income tax settlement, the corresponding modules of the CTAIS management system shall be used for the approval and reporting of data entry, document production, inquiry and inspection.
Section VII Reporting System Article 36 The State Taxation Bureaus of each district/city shall, in conjunction with the actual work of the unit, formulate a daily inspection work plan for tax administration on a yearly basis and summarize the work on an annual basis. The basic information of the daily inspection work of this year and the next year's work plan will be reported to the provincial bureau's collection and management office before December 15 of each year. The summary will be reported and the relevant statements will be submitted within 20 days after the year.
Article 37 The State Taxation Bureaus of each district/city shall report the typical cases of daily inspection of taxation management to the provincial bureau's collection and management department 10 days before the end of the quarter, and report at least one article per quarter. The case contents include: the source of the case, the basic situation of the taxpayer, the basic case, the illegal means, the analysis and inspection methods, and the investigation results.
Article 38 The loopholes in the collection and management and the work experience discovered by the State Taxation Bureau of each district/city in the daily inspection of taxation shall be reported in a timely manner. The contents of the report include: reasons, industry management characteristics and tax-related characteristics, basic working methods and procedures, the current policy situation, the nature of the loopholes reflected in the case and suggestions for improvement.
Chapter V Supplementary Provisions Article 39 These Measures shall be interpreted by the Provincial State Taxation Bureau.
Article 40 These Measures shall be tested on the day of the month of 2004.