Key points of tax inspection

The guiding ideology of tax inspection in 20 17 is: thoroughly implement the spirit of the Sixth Plenary Session of the 18th CPC Central Committee, the Central Economic Work Conference and the National Tax Work Conference, strictly crack down on all kinds of tax violations around the work of the tax center in accordance with the overall requirements and work arrangements of the party group of the State Administration of Taxation, comprehensively promote the "double random and one open" supervision, continuously deepen the inspection reform, promote and improve the inspection operation mechanism, speed up the construction of inspection information, and strengthen the construction of inspection team and the party's style and clean government. Efforts will be made to make tax inspection an effective iron fist to deter tax-related violations and effectively promote the further improvement of the economic and tax order. The following is the key knowledge of tax inspection that I brought to you. Welcome to reading.

First, crack down on all kinds of tax violations according to law.

Local tax authorities have coordinated the implementation of various special actions, improved the ability of administrative handling cases, and strengthened the identification and closing of administrative qualifications. The Inspection Bureau of the State Administration of Taxation takes performance appraisal as the starting point, implements project management, compacts the investigation effect of assigned case sources, and requires that each case must be resumed.

(1) Severely crack down on illegal acts of defrauding export tax rebates.

Under the unified leadership of the inter-ministerial joint meeting mechanism of seven ministries and commissions, and relying on the cooperation mechanism of the four ministries and commissions of public security, customs, the People's Bank of China and the State Administration of Taxation, we will continue to carry out special anti-counterfeiting operations.

1. The Inspection Bureau of the State Administration of Taxation selected and organized to investigate and deal with 30 key "series cases" of upstream and downstream tax fraud. Among them, cross-regional cases 10 with large case value and strong gang nature were directly organized and investigated by State Taxation Administration of The People's Republic of China Inspection Bureau; The remaining 20 "string cases" were led by the inspection bureau of the provincial state taxation bureau where the main case occurred, and the relevant areas involved were investigated and dealt with in coordination.

2. State Taxation Administration of The People's Republic of China Inspection Bureau uniformly selected 500 tax fraud cases in textile, clothing, furniture, mobile phones, gold and other industries, and distributed them to local organizations for inspection.

3. State Taxation Administration of The People's Republic of China Inspection Bureau selected five foreign trade comprehensive service enterprises in five port areas, carried out thorough inspection, put forward suggestions on collection and management, standardized the development of the industry, and prevented the risk of tax fraud.

(2) Severely crack down on illegal acts of falsely issuing special VAT invoices.

4. The Inspection Bureau of the State Administration of Taxation, according to the need to investigate and deal with 30 "series cases" of tax fraud involving upstream enterprises, timely and dynamically selects the relevant sources of extended tax fraud cases.

5. The Inspection Bureau of the State Administration of Taxation uniformly draws 1 10,000 households' false gold tickets, customs duty payment vouchers, agricultural products invoices and refined oil invoices, and distributes them to local organizations for inspection.

(3) Innovatively carry out comprehensive rectification of invoice crimes.

6. Give full play to the multi-sectoral coordination role of the National Coordination Group for Combating Invoice Crimes, and organically combine the comprehensive rectification of invoice crimes with the special actions of fraud and compensation, and the special rectification of industries and regions. The office of the coordination group will study and revise the evaluation rules, give full play to the guiding role of comprehensive evaluation, and strive for the attention and support of local party committees and governments for various special crackdowns.

(four) to carry out special rectification of industry and regional taxation.

7. The Inspection Bureau of the State Administration of Taxation uniformly extracted 720 false cases from the construction and installation industry, real estate industry, life service industry and transportation industry, and distributed them to local organizations for inspection.

8. Continue to carry out inspections of oil refining enterprises in some provinces and cities, and continue to increase the investigation and punishment of the behavior of changing tickets before the adjustment of consumption tax deduction policy of petroleum and petrochemical trading enterprises.

9. The Inspection Bureau of the State Administration of Taxation organized special rectification in the following aspects: First, special rectification was carried out in key areas such as Tibet and Anhui; Second, continue to carry out regional rectification of agricultural products in southwest China; The third is to focus on investigating and handling golden tickets and carry out special rectification in Guangxi and Guizhou; Fourth, in view of the serious situation of newly established commercial enterprises in Beijing and other places, some areas were selected to carry out special rectification of false opening.

(five) to coordinate the local tax authorities to carry out key inspections.

10. State Taxation Administration of The People's Republic of China inspection bureau uniformly selected 360 case sources, and all provinces 10 households issued local tax bureaus to carry out inspections focusing on enterprise income tax.

1 1. The Inspection Bureau of the State Administration of Taxation takes equity transfer, investment companies, funds, securities, performing arts companies and other industries and fields as the breakthrough point, uniformly selects 30 corporate executives and performing arts stars, issues them to local tax bureaus, and conducts personal income tax and related corporate income tax inspections.

(six) severely investigate and deal with major tax-related illegal cases.

12. Conduct targeted inspections on high-risk taxpayers, implement major case reporting system and major case supervision and management measures, and tax authorities at all levels focus on investigating and handling a number of influential and deterrent major tax-related illegal cases.

(seven) to play the role of inspection function and serve the overall economic situation.

13. Earnestly implement all the work assigned by the National Leading Group for Combating Infringement of Intellectual Property Rights and Manufacturing and Selling Fake and Inferior Commodities, the National Coordination Group for Special Fight against Crime, the Coordination and Consultation Mechanism for Combating Economic Crimes, and the Office of the Inter-Ministerial Joint Conference for Correcting the Unhealthy Practices in the Purchase and Sale of Medicines and Medical Services, actively carry out and cooperate with relevant work, give play to the role of inspection departments in cracking down on tax-related illegal activities, enhance the influence of inspection, and serve the overall economic situation.

Two, comprehensively promote the "double random, double open" supervision.

14. Get to the point. Local tax authorities in accordance with the unified deployment, conscientiously implement the task of spot checks of key tax source enterprises. Complete the spot check of the second batch of key tax source enterprises on time, and the Inspection Bureau of the State Administration of Taxation will arrange the spot check of the third batch of key tax source enterprises.

15. Full coverage. The local tax authorities scientifically arrange the work plan of local tax inspection and spot check, properly coordinate the collection and management departments and the management departments of large enterprises to arrange the source of the case, and avoid repeated inspections. Except for clues that are obviously suspected of tax evasion, tax fraud, false invoicing and other tax violations, random sampling inspection must be carried out on all the respondents to ensure the full coverage and effectiveness of random sampling. Comprehensive use of "blacklist" and joint disciplinary measures to enhance the deterrence of inspection.

16. Build a library. The tax authorities at all levels have fully completed the construction of a "double directory database" including the directory database of random sampling objects at the corresponding level (including the directory database of abnormal objects) and the directory database of law enforcement inspectors, and released it to the public.

17. Popularize and apply the "Double Random Work Platform" of Golden Tax Inspection Phase III, and arrange and deploy random spot check business from the General Administration to the county bureau to realize automatic data flow push, real-time process monitoring and automatic results statistics.

Third, deepen and implement the task of inspection reform

18. Do a good job in the implementation of mechanisms and systems. Local tax authorities take effective measures to implement the inspection operation mechanism. The Inspection Bureau of the State Administration of Taxation carries out document interpretation publicity, guidance and training, strengthens follow-up inquiry, finds and solves problems, improves systems and measures in time, continuously optimizes reform measures, and improves the quality and efficiency of inspection work.

19. Implementing the system reform. To implement the requirements of "Deepening the Reform Plan of National Tax and Local Tax Collection and Management System", the Inspection Bureau of the State Administration of Taxation cooperates with relevant departments to complete the task of reforming the inspection system, clarify the orientation of inspection responsibilities, improve the management level of tax inspection, and rationally divide the responsibilities of inspection agencies at all levels. Implement the task of establishing cross-regional inspection institutions, actively promote the reform of inspection institutions at the city and county levels, scientifically and rationally set up institutions, intensify work, improve the level of law enforcement, optimize the allocation of inspection resources, and improve the quality and efficiency of inspection work.

20. Comprehensively promote joint inspection. The local tax authorities focus on spot-checking the key inspection objects deployed in State Taxation Administration of The People's Republic of China and selected by the local authorities, and checking the major cases assigned and supervised by the higher authorities, so that * * * can enjoy the information involved and realize the full coverage of the joint inspection of the national tax and the jurisdiction of the case source. Strengthen organizational leadership, make overall planning arrangements, * * * inspect households, cooperate in hearing cases, uniformly handle punishment standards, establish a regular reporting system, and statistically analyze the results of joint inspections.

2 1. adopt the liaison mechanism of public security police station. Improve the provincial public security tax liaison mechanism and speed up the construction of the liaison mechanism at the prefecture and city levels. Liaison offices at all levels are guided by the actual requirements of case investigation and handling, and establish and improve various systems of liaison mechanisms according to local conditions. In view of the outstanding problems in the connection between tax administrative law enforcement and public security criminal law enforcement, the Inspection Bureau of the State Administration of Taxation will jointly study with the Economic Investigation Bureau of the Ministry of Public Security to strengthen the cooperation between tax and police.

Fourth, improve the quality of "blacklist" and joint punishment.

22 improve the quality and effectiveness of the "blacklist" announcement. Local tax authorities implement the Measures for the Information Publication of Major Tax Illegal Cases (Trial), do a good job in the publication of major tax illegal cases, and ensure that cases that meet the publication standards are published in accordance with the regulations, ensure that the published case information is true and accurate, and ensure that the published cases are withdrawn according to the prescribed procedures.

23. Expand the scope of joint punishment. Implement the Memorandum of Cooperation on Joint Punishment of the Parties in Major Tax Violation Cases (version 20 16), strive for the' support' of the lead unit in the construction of social credit system, and promote the' double expansion' of joint punishment measures and departments. Actively coordinate 34 joint disciplinary departments, promote the implementation of 28 disciplinary measures, further improve the punishment of untrustworthy taxpayers and promote tax compliance.

24. Improve the social effect of joint punishment. Strengthen the "blacklist" publicity and joint punishment, expand publicity channels, enrich publicity content, improve communication power and influence, and create a social atmosphere of "one place is broken and everywhere is limited". All tax-related criminal gangs that falsely invoice, cheat taxes, falsify accounts and maliciously evade taxes will be blacklisted, and multi-departments will jointly punish them, hell to pay.

Verb (abbreviation of verb) promotes inspection information application management and big data application.

25. Standardize and guide the application management of inspection information. The Inspection Bureau of the State Administration of Taxation issued guidance on further strengthening the application and management of tax inspection informatization, formulated inspection application software technology and business standards, and guided tax inspection departments at all levels to standardize and orderly carry out the application and management of tax inspection informatization.

26. Optimize the audit module function of Golden Tax Phase III project. Based on the national tax inspection standard (version 1.0), we will comprehensively optimize the business requirements of the inspection module of Golden Tax Phase III Project, improve the existing internal processes of the inspection business domain, and expand new business processes such as spot check, joint inspection, joint punishment and report management, so as to provide information support for standardizing law enforcement processes, supporting inspection reform and changing working methods.

27. Strengthen the inspection of big data applications. Further strengthen the application of audit big data mining, focus on promoting the big data analysis mechanism for audit case selection and the construction of the overall statistical monitoring and analysis platform for national audit work, and explore the establishment of an information base for enterprises and personnel involved in major tax violations. Local tax authorities have effectively improved the accuracy of inspection, improved the level of inspection case management and statistical analysis of inspection results, and achieved precise guidance and targeted attacks.

28 orderly research and development of application audit application software. In order to meet the actual needs of inspection work, in accordance with the unified technical standards and business standards of State Taxation Administration of The People's Republic of China, we actively develop and promote the application of inspection plug-in software such as case selection analysis, electronic audit, electronic evidence collection, mobile office, case handling command and coordination, ensure the standardized docking with the relevant inspection business modules of the Golden Tax Phase III system, continuously improve the application level of inspection information, and continuously submit the quality and effect of inspection work.

29. Transform and upgrade the investigation system. The Inspection Bureau of the State Administration of Taxation reformed and upgraded the investigation system, expanded the investigation scope of VAT deduction vouchers, added investigation elements and revised the reply result code. Standardize the investigation and send letters, generally promote the investigation of elements, and enhance the necessity of sending letters. Optimize the system operation and increase the personalized customization function of business operation. The introduction of electronic signature ensures the authenticity and authority of the reply, and makes the collaborative investigation system more suitable for inspection work.

Six, improve the procuratorial system, enhance the ability to support the investigation and handling of cases.

30. Implement inspection standardization. Do a good job in the implementation of the National Tax Inspection Standard (version 1.0), organize all staff training, and promote the implementation of the standard. The Inspection Bureau of the State Administration of Taxation follows up the implementation, summarizes and evaluates in time, and optimizes and improves in time.

3 1. Promote the legal protection of inspection and law enforcement. The Inspection Bureau of the State Administration of Taxation continues to participate in the revision of the Law on the Administration of Tax Collection in People's Republic of China (PRC) and its detailed rules for implementation, and actively strives for the understanding and support of the legislature in defining the qualitative elements of tax fraud, refining the tax assistance obligations of financial institutions, and clarifying the right of compulsory tax inspection. Cooperate with the revision and improvement of tax-related criminal judicial interpretation, and urge it to effectively solve the problem of qualitative handling of tax-related crimes. Revise the Regulations on Tax Inspection to further improve the inspection system.

32. Implement and improve the administrative investigation system. The Inspection Bureau of the State Administration of Taxation should study and formulate documents, further improve the investigation and handling of tax-related illegal cases, improve and standardize the investigation and handling of tax-related illegal cases, give full play to the enthusiasm and initiative of tax authorities in cracking down on tax-related illegal activities, increase the investigation and handling of criminal gangs that resort to fraud and defraud taxes, and establish the principle of not filing a case and not entrusting investigation. Local tax authorities earnestly strengthen tax administrative law enforcement, make full use of administrative means to actively carry out investigation and evidence collection, adhere to the guidance of using administrative methods and means to investigate and deal with tax illegal cases, conscientiously do a good job in administrative qualitative and administrative handling, and do a good job in connecting with judicial procedures.

33. Promote the legal protection of fund inquiry. Actively participate in and explore the cooperation mode of anti-tax evasion and anti-money laundering administrative law enforcement, seek strong support from legal channels, and strive to make a breakthrough in the inquiry of capital flow, so as to obtain the direct basis for case investigation.

34. Improve the system of investigating cases. Local tax authorities should do a good job in investigating the elements of tax violation cases and improve the investigation methods. Clarify the starting conditions for filing a case for investigation, standardize the entrusted investigation behavior, implement graded investigation, and optimize investigation resources. Strengthen the quality monitoring of survey results reply and improve the quality of reply. Continue to carry out the monthly investigation report, further carry out the data analysis of the investigation system, gradually standardize the investigation of invoices out of control, and give full play to the role of investigation service cases and service inspections.

35. Improve the reporting system and management mechanism. Revise the management measures for reporting tax violations, implement the docking and fast-track system with 12366, standardize the internal operation and feedback mechanism of cases such as leadership approval, transfer of discipline inspection and supervision, and real-name reporting, and improve the upgrade of the reporting information subsystem of the Golden Tax Phase III system.

Seven, to build an efficient and honest professional inspection team.

36. Strengthen the construction of internal control mechanism. The State Administration of Taxation has studied and promulgated relevant internal control systems and operational guidelines for tax system inspection risks, and fully implemented them on a pilot basis. Local tax authorities have strong internal control, well-founded assessment and efficient operation, and have fully implemented and promoted the inspection work.

37. Establish a professional elite team. Give full play to the leading role of leading talents, talent pool talents and all kinds of outstanding talents in the system, set up a special team, directly organize and investigate a certain number of major cases of tax fraud and false invoicing, and arrange inspectors to participate in key inspection work such as case source management analysis, spot check of key tax sources, and team building.

38. Strengthen the discipline construction. Local tax authorities should fully carry forward the fine tradition of daring to take responsibility and face difficulties, and ensure that the system is prohibited and in step. With the implementation of the "Measures for Double Investigation of Tax Illegal Cases" and supplementary provisions as the starting point, timely report the clues found in the inspection involving violations of law and discipline by tax insiders, and actively cooperate with relevant departments to carry out their work.

39. Improve the pertinence of education and training. The Inspection Bureau of the State Administration of Taxation has held training courses on deepening the reform of inspection system and mechanism for inspection-level cadres, training courses on inspection talent pool, training courses on double-random joint punishment, training courses on cheating governance and training courses for leading personnel in inspection business, with efforts to continuously enhance the pertinence and effectiveness of the training contents. Study and formulate a five-year training plan in conjunction with the Education Center, mainly to improve the inspection business skills, establish a graded and classified training mechanism, and promote the continuous improvement of inspection personnel's work level.

40 to strengthen the management of special funds for procuratorial cases. The Inspection Bureau of the State Administration of Taxation cooperates with the financial department to study and issue supplementary provisions on the management and use of special funds for tax inspection and handling cases, and unify the policy caliber for the use of special funds. Tax authorities at all levels must strictly check the daily use and management of funds for handling cases to ensure earmarking and compliance; Supervise the progress of budget implementation, ensure the law enforcement of inspection and handling cases, and promote the full play of inspection functions.

4 1. Further improve the inspection quality and efficiency evaluation system. The Inspection Bureau of the State Administration of Taxation should study and formulate measures for the management of inspection quality and benefit, establish and improve the quality and benefit evaluation system, organically combine it with performance evaluation, further improve and refine the performance evaluation indicators, and ensure that all key inspection tasks are implemented and achieved practical results.

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