Under what circumstances does the Inland Revenue Department have the right to investigate the detailed records of individual bank transactions?

The tax bureau has the right to investigate the detailed records of every bank transaction.

Approved by the director of the tax bureau at or above the county level.

Inquire about the deposit accounts of taxpayers and withholding agents engaged in production and business operations in banks or other financial institutions with the Certificate of Permission to Inquire about Deposit Accounts in a unified format throughout the country.

When investigating cases of tax violations, the tax authorities may inquire about the savings deposits of the suspects with the approval of the director of the tax bureau (sub-bureau) at or above the city with districts or autonomous prefectures.

The information obtained by the tax authorities shall not be used for purposes other than taxation.

: How do individuals inquire about bank card transaction records?

Online banking:

Users can log on to the online bank and enter my account, and then they can query the transaction details, so as to query the specific consumption records.

Bank counter:

The cardholder brings the original ID card and bank card to the issuing bank to ask the staff to help inquire about the transaction details, and can also print the transaction details bill for free.

Self-service machine query:

Cardholders can check the transaction details on the self-service machine in the bank lobby, and only need the bank card and password to view the consumption records of electronic files.

Third-party software query:

When the bank card is bound to third-party software such as WeChat and Alipay, you can query the consumption record through the bill.

SMS query:

For bank cards with SMS reminders, if the SMS is not deleted, there will be a record of the deposit or transfer amount of the bank card.

Tax official:

The Tax Bureau refers to State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), which is the relevant competent department of tax work, and is specifically responsible for the management of tax and non-tax revenue collection within its jurisdiction. In addition to collecting taxes, State Taxation Administration of The People's Republic of China also has the functions of drafting tax laws and regulations, implementing rules and proposing tax policy suggestions, undertaking the responsibility of organizing the implementation of taxes and social insurance premiums, collecting and managing non-tax revenues, organizing the implementation of the reform of tax collection management system, and handling import and export commodity taxes and export tax rebates.