What is the Inspection Bureau of the Inland Revenue Department?

Question 1: What does the local tax inspection bureau do? Inspection Bureau is the functional department in charge of local tax inspection in the whole city, the main body of tax administrative law enforcement, and is responsible for investigating and handling tax illegal cases. Its main task is to check and fill leaks, crack down on tax-related violations and promote the standardization of local tax order in the city. Main responsibilities:

1. Responsible for the daily tax inspection and invoice investigation of taxpayers under its jurisdiction;

Two, responsible for accepting, investigating, transferring and supervising the illegal tax cases reported by the masses;

Three, responsible for the investigation of major and important cases and the announcement of tax violations;

Four, responsible for organizing local tax special inspection;

Five, responsible for the implementation of the corresponding tax administrative punishment according to law, the collection of late fees, fines, the implementation of the corresponding tax preservation and enforcement measures;

Six, responsible for the transfer of tax-related criminal cases to the public security organs;

Seven, responsible for the hearing, reconsideration, litigation and evidence of tax administrative cases;

Eight, responsible for conveying and implementing the instructions of superiors, arranging deployment tasks and guiding the inspection work in the city;

Question 2: What do the staff of State Taxation Administration of The People's Republic of China Inspection Bureau mainly do? Taxpayers wear revealing miniskirts and do things while chatting. They always feel that accounting work is not good and accountants complain a lot. Because of the tax officials, the higher authorities dare not speak and submit to humiliation. The tax collector was so arrogant that he forced some units to change their accounting and even threatened to be expelled from the tax bureau. The company can only find reasons to change its accounting methods. Such a person is. How can such scum be so arrogant?

Question 3: What is the administrative subordinate relationship between the inspection bureau and the tax bureau? People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Inspection Bureau belongs to the internal organs of the General Administration. The tax bureau directly under the provincial inspection bureau has the qualification of law enforcement subject, that is, it can enforce the law in the name of the inspection bureau. Is the Municipal State Taxation Bureau in charge of the district inspection bureau and the tax bureau? Some districts and district tax bureaus are at the same level and have no affiliation. However, the district inspection bureaus in some districts are subordinate to the district tax bureaus, which depends on the specific "three-set plan" in various places and cannot be generalized. But what is basically certain is that the provincial (city, county) inspection bureau belongs to the provincial (city, county) tax bureau and belongs to the institutions directly under the tax bureau.

Question 4: What does the IRS inspection team mainly do? Responsible for the inspection of value-added tax, consumption tax and enterprise income tax. Within its jurisdiction. Responsible for the investigation and punishment of theft, fraud, tax refusal and other value-added tax, consumption tax and enterprise income tax. Responsible for the distribution of the "Golden Tax Project" investigation system and the inspection of the investigation cases.

Question 5: What's the difference between the State Taxation Bureau and the State Taxation Inspection Bureau? The inspection bureau of the State Taxation Bureau (a county, city and province) belongs to the institutions directly under the State Taxation Bureau (a county, city and province), and the former is managed by the latter, which belongs to the superior-subordinate relationship. The inspection of the Inspection Bureau includes daily inspection, special inspection and special inspection. That is to say, the inspection of the Inspection Bureau may involve a certain aspect of your unit, but the inspection organized in the name of State Taxation Administration of The People's Republic of China belongs to the same special inspection or special inspection. But one thing is that neither State Taxation Administration of The People's Republic of China Inspection Bureau nor State Taxation Administration of The People's Republic of China in a certain place will conduct the same type of inspection on the same taxpayer, otherwise it would be foolish to repeat the inspection.

Question 6: What is the difference between the national tax and the national tax inspection bureau? Which inspection should belong to the national tax? Relatively speaking, we can examine more gray income.

Question 7: What are the differences and connections between tax inspection and tax inspection? To clarify the difference between tax inspection and tax inspection, we must first clarify the concepts of tax inspection and tax inspection. According to the Interpretation of the New Tax Collection and Management Law and its Implementation Rules compiled by the Tax Collection and Management Department of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), tax inspection is the general term for tax authorities to inspect and deal with taxpayers and withholding agents' performance of tax obligations and withholding obligations according to national tax laws and administrative regulations; Tax inspection is a kind of tax inspection, which refers to the professional inspection of tax inspection institutions. Conceptually, tax inspection includes tax inspection. To distinguish tax inspection from tax inspection, we should grasp the following aspects: the main body of law enforcement is different. According to Article 9 of the Detailed Rules for the Implementation of the Tax Administration Law, the main body of tax inspection is the inspection bureau of the tax bureau below the provincial level. Article 54 of the Tax Administration Law stipulates that "tax authorities have the right to conduct the following tax inspections", which clearly stipulates that tax authorities are the main body of tax inspections. At the same time, Article 14 of the Tax Administration Law stipulates that the tax authorities mentioned in this Law refer to tax bureaus at all levels, tax sub-bureaus, tax offices and tax agencies established in accordance with the regulations of the State Council and announced to the public. The so-called tax institutions established in accordance with the provisions of the State Council and announced to the public are explained in Article 9 of the Detailed Rules for the Implementation of the Tax Administration Law: The tax institutions established in accordance with the provisions of the State Council and announced to the public mentioned in Article 14 of the Tax Administration Law refer to the inspection bureau of the tax bureau below the provincial level. As can be seen from the above provisions, the main body of tax inspection can only be the tax inspection bureau, and the main body of tax inspection includes the inspection bureau and other tax authorities. Law enforcement targets are different. Article 9 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that the Inspection Bureau specially investigates cases of tax evasion, tax evasion, tax fraud and refusal to pay taxes. It can be seen that the object of tax inspection is taxpayers and withholding agents suspected of tax evasion and refusal, and the purpose is to investigate and deal with tax violations; The object of tax inspection is mainly taxpayers and withholding agents who have specific obligations or needs in tax collection and management activities, or have problems in a certain link. It has the nature of both inspection and investigation. The purpose is to strengthen tax collection and management, maintain the normal order of tax collection and management, and timely discover and prevent major and extraordinarily serious cases. Law enforcement cases come from different sources. The sources of tax inspection cases mainly include: cases screened by computer case selection analysis system; Cases selected by screening or random sampling according to the examination plan; Cases determined according to citizens' reports, transfer by relevant departments, assignment by superiors and information exchange. The sources of tax inspection cases mainly include: the review of taxpayers' situation in all aspects of tax collection and management, or the cases of checking taxpayers' situation according to the needs of tax law or actual situation, such as the investigation and verification of taxpayers who have stopped working. Law enforcement procedures are different. Tax inspection is professional and requires a high level. In order to standardize the tax inspection, State Taxation Administration of The People's Republic of China has formulated the Regulations on Tax Inspection, which strictly stipulates the procedures of tax inspection, that is, it must be carried out in four links: case selection, inspection, trial and execution, with strict professional division of labor, and each link is separated and restricted. Tax inspection can be carried out at any time according to the actual needs of tax collection and management. The methods are flexible and diverse, and the procedures are relatively simple. It is not necessarily carried out in accordance with the four links of case selection, inspection, trial and execution, as long as it is legal and effective tax enforcement. Law enforcement authority is different. The Inspection Bureau specializes in investigating cases of tax evasion, tax evasion, tax fraud and refusal to pay taxes. It has no right to punish taxpayers for other illegal acts such as failing to go through tax registration according to regulations, failing to set up account books according to regulations, and failing to install tax control devices according to regulations. It can only be punished by tax bureaus, tax branches and tax offices that have the right to punish. There are some differences and connections between tax inspection and tax inspection. Through tax inspection, it is found that there is suspicion of tax evasion and tax fraud, and it is passed to the inspection department in time to provide the source of the case for the inspection department; Through tax inspection, the problems found will be transmitted to the collection and management department in time, so that the collection and management department can take timely measures to strengthen management and improve the quality of collection and management. It is incorrect to think that tax inspection can only be carried out by the inspection department, and the collection and management department has no tax inspection right, or to separate tax inspection from tax inspection.

Question 8: What is the work of State Taxation Administration of The People's Republic of China Inspection Bureau? The tax administration department is responsible for explaining relevant policy issues. The inspection bureau is an institution specializing in investigating tax evasion. It is an independent unit and does not work in the hall.

Question 9: What is the difference between the Inspection Bureau of the Municipal State Taxation Bureau and the First Inspection Bureau of the Municipal State Taxation Bureau? The Inspection Bureau is a public institution directly under the Municipal State Taxation Bureau, which specializes in investigating tax evasion and fraud cases.

In some cities, there is only one inspection bureau, which is called the Inspection Bureau of the Municipal State Taxation Bureau.

Some cities have two, three or even more inspection bureaus, so there is the first inspection bureau of the Municipal State Taxation Bureau.

Question 10: What are the rights of tax inspection? The inspection bureau shall conduct tax inspection within the scope of collection and management of its tax bureau. The tax inspection bureau can only conduct inspections under the jurisdiction of the parties or cases under investigation, and cannot conduct inspections beyond its jurisdiction.

The right of tax inspection refers to the power and restrictions given to the inspection bureau by laws and regulations to carry out tax supervision and inspection. The implementation of tax inspection shall be carried out within the scope of functions and powers stipulated in the Tax Administration Law. According to the provisions of the tax administration law on tax inspection and other laws and regulations, the tax inspection bureau enjoys the following powers when implementing tax inspection:

1. Audit right

Tax audit is a widely used method in tax audit. It includes not only the inspection of all kinds of paper account books, but also the inspection of electronic information related to tax payment of the inspected object.

When exercising the right to audit accounts, the tax authorities may audit accounts at the business premises of taxpayers and withholding agents; When it is necessary to obtain account books, accounting vouchers, statements and other relevant materials due to inspection, it shall issue a notice of obtaining account books and materials to the inspected object, fill in the list of obtaining account books and materials, and submit it to the inspected person for verification and signature confirmation.

2. Right of on-site inspection

The tax authorities may inspect the taxpayer's taxable commodities, goods or other property at the taxpayer's production and business premises and goods storage sites, and check the withholding agent's power to withhold and remit taxes.

3. Right of inquiry

The right of inquiry refers to the right of tax authorities to ask taxpayers, withholding agents or relevant parties about tax payment, withholding or collecting and remitting taxes in the process of tax inspection.

4. Right of verification

The right of approval refers to the right of tax authorities to inspect the relevant documents, vouchers and materials of taxpayers consigning or mailing taxable commodities, goods or other property at stations, docks, airports, postal enterprises and their branches.

5. Check the permissions of the deposit account

The right to inquire about deposit accounts refers to the right of tax authorities to inquire about the deposit accounts of taxpayers and withholding agents in banks or other financial institutions.

6. Tax preservation measures and tax enforcement measures

The right of tax preservation measures refers to the right of tax authorities to take measures to restrict taxpayers' handling or transfer of commodities, goods or other property when the future tax collection cannot or is difficult due to the taxpayer's behavior or some objective reasons.

The right of tax compulsory measures refers to the power of tax authorities to take legal compulsory measures against taxpayers, withholding agents and tax payment guarantors to force the parties to fulfill their obligations.

7. Right to investigate and collect evidence

When conducting tax inspection, the tax authorities may, in accordance with the law, use methods such as audio recording, audio recording, video recording, photographing and copying to obtain information and materials related to the case.

8. Power of administrative punishment

Article 70 of the Tax Administration Law stipulates that if a taxpayer or withholding agent evades, refuses or obstructs the inspection by the tax authorities in other ways, the tax authorities shall order him to make corrections and may impose a fine of less than 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed)

(1) Providing false information, not truthfully reflecting the situation, or refusing to provide relevant information;

(2) Refusing or obstructing the tax authorities from recording, videotaping, photographing or copying the information and materials related to the case;

(3) During the inspection, taxpayers or withholding agents transfer, conceal or destroy relevant materials;

(4) there are other circumstances that do not accept tax inspection according to law.

Article 72 If a taxpayer or withholding agent engaged in production or business operations has committed an illegal tax act as stipulated in this Law and refuses to be dealt with by the tax authorities, the tax authorities may collect or stop selling their invoices.