Is it serious for the Inland Revenue Department to require self-inspection?

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is the directly affiliated institution in charge of tax work in the State Council. Draft tax laws and regulations, organize the implementation of tax collection and management system reform, and handle import and export commodity tax and export tax rebate business. Self-inspection is to check whether there are any documents that do not meet the tax requirements, resulting in less or no tax payment. After the self-inspection results come out, the tax bureau will also judge whether it is necessary to go to the door to audit the accounts, which is generally not very serious.

The so-called self-inspection of tax payment refers to the process of taxpayers' self-inspection of the declaration and payment of various taxes in the specified year within the specified time and according to the requirements of the tax authorities. After the self-inspection, the self-inspection enterprise shall submit a self-inspection report form to the tax authorities, explaining the organization and existing problems of tax self-inspection. After being audited by the tax inspection department, the self-inspection report form shall be submitted to the competent tax authorities within the specified time to declare and pay or pay back the corresponding taxes, and bear the corresponding late fees. Self-inspection allows taxpayers to solve problems before inspection, thus avoiding possible tax risks.

Self-examination, as the pre-content of tax inspection, is a good measure for tax authorities to build a harmonious relationship between tax enterprises, emphasizing both management and service. On the one hand, it can guide and help self-inspection enterprises to find existing tax-related problems, and achieve a certain self-inspection effect with less labor cost. On the other hand, we can further analyze the self-inspection and other tax-related situations of self-inspection enterprises, so as to accurately select the inspection objects.

Steps of tax self-examination

First, actively communicate and get to know each other.

(1) Understand the arrangement level and department source of self-inspection.

This question is crucial. It's easy to be fooled if you don't know the situation.

There are several sources of tax inspection: self-selection (random selection of households according to type, industry, nature, scale, tax rate, risk level, etc. ); Commissioned investigation; Driven by management department and risk department; The public security department provides clues; Party committees, governments and higher-level bureaus supervise; Report. Among these sources, only the self-selected source is the real source of self-trial. No matter whether you check yourself or not, the tax bureau should carefully check other sources. Let yourself check just to save trouble in the future, or you can confess in advance without being pressed. So this must be made clear.

(two) to understand the time requirements and doubts of self-examination.

There are many ways of tax notice self-examination, which can be formal notice, oral notice, short message, telephone call or tips on electronic tax bureau. When you receive these notices, you must pay attention to the time and doubt of asking for self-examination, and don't expand the scope of time verification by yourself. This is not the time for you to express yourself.

(three) to understand the composition and professional expertise of self-inspection tax handlers and auditors.

Generally, there are two people in tax inspection, and it is necessary to know each person's business expertise. If it is within the scope of other people's business expertise, it must be taken seriously. If it is not the other party's business expertise, you can make appropriate products.

(four) to understand the working attitude and psychological expectations of tax officials on this task.

To this end, we need to give full play to everyone's emotional intelligence. You should be able to make inferences from the information you get. For example, tax officials have twenty or thirty self-inspection items. If your enterprise is not the key inspection object, then your self-inspection report can almost be accepted by tax officials. But if only one tax official needs to check by himself, you should take it seriously. For another example, tax officials are busy with the above-mentioned key projects recently, and they don't have much time and energy to take care of your situation. You should know how to do it.

Second, know yourself.

It is necessary to know what problems the enterprise itself may have in the corresponding period and the corresponding taxes and the extent of the problems, so as to make an adequate response.

Third, write a self-inspection report.

The writing of self-inspection report is a key point. Writing a high-quality self-inspection report is the key to successfully pass the self-inspection.

First of all, the purpose of the self-inspection report is not to pay taxes or pay less taxes. Secondly, we should check the doubts and give feedback. Don't fight a protracted war, it is most important to clear customs quickly. The third is to sort out and file the corresponding certification materials.

As for the writing of the self-inspection report, I suggest to find a professional in the unit to write it. It's really not feasible. You can ask someone to write it for you, but you must not scribble and get yourself into a trap.

Four, on the treatment of overdue taxes and fines.

For tax arrears and late fees, before paying, remember to communicate with tax officials and pay attention to the warehousing caliber, which involves the question of who owns the work results, and communication and consultation are very important.

If you encounter tax inspection, you must deal with it seriously, and carefully sort out the company's business in view of the doubts raised by the inspectors. Accounting personnel should seriously cooperate with inspectors and provide information such as account books, accounting vouchers and statements as required, which will be returned completely by inspectors within the specified time. Don't conceal the actual operation of the company to avoid unnecessary risks. If you have doubts about the understanding of the policy, you can communicate with the inspectors on your own initiative, without missing a penny or paying more. Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue.

Legal basis:

People's Republic of China (PRC) tax collection management law

Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.