Don't panic when enterprises encounter tax inspection. Three steps teach you how to deal with it.

Tax inspection is a daily tax management work of tax authorities. The basic task of tax inspection is to investigate and deal with tax violations according to law, safeguard tax revenue, maintain tax order and promote tax payment according to law. Tax inspection shall be carried out by the inspection bureau of the tax bureau according to law. The Inspection Bureau shall, when investigating and handling cases of tax violations, implement the principle of division of responsibilities in case selection, inspection, trial and execution. The Inspection Bureau shall set up departments for case selection, inspection, trial and execution, which shall respectively implement case selection, inspection, trial and execution. As a taxpayer, do you know clearly how the tax authorities choose cases and how you become the object of inspection by the tax authorities? Next, I will solve your doubts.

How to generate tax inspection objects?

1, case source information acquisition

The inspection bureau's choice of inspection objects is not arbitrary, and there are certain standards and processes for case selection. According to the provisions of Articles 14 and 16 of the Regulations on Tax Inspection, the inspection bureau shall obtain case source information through various channels, conduct collective research, and reasonably and accurately select and determine the object of inspection. The case selection department is responsible for selecting audit objects and tracking and managing the investigation and handling of tax violation cases. The case selection department shall establish a case source information file and carry out classified management on the obtained case source information. The source information of the case mainly includes:

1 financial indicators, tax collection and management data, inspection data, information exchange and investigation clues;

2 cases of tax violations assigned by higher tax authorities;

3. Special tax inspection arranged by higher tax authorities;

4. Illegal tax information handed over by the relevant departments of the tax bureau;

5. Inform tax-related illegal information;

6. Tax-related illegal information transferred by other departments and units;

7. Social public information;

8. Other relevant information.

2. Determine the inspected object

The case selection department uses computer analysis, manual analysis and man-machine combination analysis to screen the case source information. If there is any suspicion of tax violation, it will be determined as the object of investigation.

3. Approve the case

After the investigation object is determined, the case selection department shall fill in the Tax Inspection Filing Approval Form, attach relevant materials, and file the case for inspection after being approved by the Director of the Inspection Bureau.

4, the implementation of inspection

If the case is approved for inspection, the case selection department shall make a notice of tax inspection task and hand it over to the inspection department together with relevant materials. After receiving the notice of tax inspection task, the inspection department will arrange personnel to carry out the inspection in time. The inspection is generally conducted by two or more inspectors, and the tax inspection certificate and tax inspection notice are presented to the inspected object.

From the moment when tax inspectors come to show their certificates and tax inspection notices, enterprises will know that they have become the object of inspection, but before that, the tax authorities have done a lot of preliminary work. Once the enterprise is selected as the inspection object, there will be the following inspection, trial and execution procedures, and finally documents such as tax treatment decision, tax administrative punishment decision, tax administrative punishment decision and tax inspection conclusion will be formed according to different situations. The enterprise was selected as the inspection object. Although it is impossible to determine whether there are tax violations in enterprises, there may be some formal violations. When a company is selected as the inspection object, there is no need to panic too much. In the face of inspection, it is appropriate to make a professional response to the inspection items of the tax authorities.

Enterprise inspection should be divided into three steps.

1, actively cooperate with tax inspection.

According to the statutory authority and procedures, the inspection bureau generally adopts methods such as on-site inspection, retrieval of account books, inquiry, inquiry of deposit accounts or savings deposits, and off-site investigation. The most common method is to retrieve account books and query. The inspection bureau may require the inspected object to open the electronic information system or provide a copy consistent with the original electronic data and technical data of the electronic information system. In the face of the inspection by the tax authorities, enterprises should actively cooperate with the inspection by the tax authorities, and must not try to hide or destroy tax-related materials such as account books and business materials, and must not refuse or prevent inspectors from recording, video recording, photographing and copying the relevant materials of the case. The above-mentioned practices will not only help, but will only increase the tax-related risks of enterprises, and the relevant responsible persons will even bear the corresponding administrative responsibilities, and those who constitute a crime will even be investigated for criminal responsibility. Therefore, when the tax inspection bureau makes a door-to-door inspection, the enterprise should arrange a special person to dock with it, provide the materials needed for the inspection and ask the tax bureau to issue a list of materials to be retrieved. The inspection bureau shall, when obtaining the account books, accounting vouchers, statements and other relevant materials, issue a notice of obtaining the account books and materials to the inspected enterprise; If it is necessary to extract the original evidence materials, the inspection bureau shall issue a special receipt for extracting evidence to the inspected unit, which shall be signed and confirmed after verification by the inspected unit.

Although enterprises should actively cooperate with the inspection bureau, when the inspection bureau violates legal procedures or commits other illegal acts, the inspected unit should also respond. For example, according to Article 59 of the Tax Administration Law, "the inspected person has the right to refuse the inspection if he fails to produce the tax inspection certificate and tax inspection notice".

2, professional lawyers involved, tax investigation and effective communication.

In difficult and complicated tax cases, the intervention of professional tax lawyers can not only solve the audit dilemma faced by enterprises more effectively, but also standardize the law enforcement behavior of tax authorities, solve tax disputes at the forefront and avoid increasing the burden on enterprises due to reconsideration and litigation. After lawyers get involved in a case, the first thing to do is to fully understand the facts of the case as soon as possible. Lawyers can do the following when they understand the facts of the case:

(1) Inform the enterprise to prepare the required materials in advance (including but not limited to).

A. Business and financial information (contracts, invoices, freight documents, warehousing documents, transport documents, receipt and payment documents, warehousing conditions, accounting vouchers, etc. );

B system provisions (financial management system, business operation process and system, sales management system, salary management system, invoice management system, etc.). );

C. enterprise balance sheet, income statement, etc. , and the audit report;

D tax documents issued by the tax bureau to the enterprise (not limited to the documents involved);

E list of materials and explanatory materials provided by the enterprise to the tax bureau. (if any);

F make an interview outline for the managers, business personnel and financial personnel of the interviewed enterprise, determine the interviewers and ask the relevant personnel of the enterprise to prepare for the interview.

......

(2) Lawyers enter the site to carry out tax investigation.

Lawyers mainly participate in two major tasks after admission, one is inspection; The second is to ask about the work. By inquiring about the materials involved and asking relevant personnel, we can know the facts of the case to the maximum extent. When inquiring about the business and account books of an enterprise, it is necessary to classify and integrate the written materials. When consulting information, we should have a purpose, predict the key issues that the tax authorities may ask, and don't blindly consult. Ask the person in charge of the enterprise, financial personnel and business personnel the questions prepared in advance, and find the problems in time during the inquiry process, and then make more in-depth inquiries. After the tax investigation is completed, organize the materials to form a preliminary risk early warning and response report.

(3) Actively seek communication with tax authorities.

It is very important and necessary for lawyers to intervene and communicate with tax authorities before the inspection bureau makes a decision on handling and punishment. On the one hand, it is difficult to achieve the ideal effect because of the communication between the general employees of enterprises and the tax bureau; Second, the communication between professional lawyers will make it easier for case handlers to adopt relevant opinions, and to a certain extent, urge the inspection department to make audit conclusions beneficial to enterprises; Third, through the communication with the tax authorities, we can understand the current investigation, qualitative situation and possible future trends of the case handlers.

(4) Prompt enterprises of tax-related risks.

Lawyers should do a good job in legal risk assessment while knowing the facts. After fully understanding the facts of the case and communicating with the tax authorities, make pre-judgment and response to the tax risks existing in the enterprise and fully communicate with the enterprise.

3. Prepare for reconsideration and litigation relief.

After the case selection and inspection procedures, the inspection department will conduct a trial by its internal judicial department and make a decision. The first paragraph of Article 55 of the Regulations on Tax Inspection stipulates that the trial department shall deal with the following situations respectively:

(a) that there are tax violations, tax treatment should be carried out, the preparation of the "tax treatment decision";

(two) that there are illegal acts of taxation, which should be subject to tax administrative punishment, and draw up a "decision on tax administrative punishment";

(three) that the tax violations are minor and can be exempted from tax administrative punishment according to law, and draw up a "decision not to impose tax administrative punishment";

(four) that there is no tax violation, draw up the "tax inspection conclusion".

After the enterprise is selected as the inspection object, the possibility of the tax authorities making a decision on punishment will be much higher than the tax inspection conclusion made when the enterprise has no tax violations. Even with the intervention of lawyers, once the program is started, it is difficult for the investigated enterprises to survive. Therefore, it is necessary for enterprises to prepare for reconsideration and litigation relief.

When an enterprise is inspected by the tax authorities in the process of operation, it will face tax treatment and punishment to a great extent, but once it becomes the object of inspection, it is not necessary to panic too much. A positive and professional response can minimize legal risks.