Key points of tax inspection

The focus of tax inspection in 217

The guiding ideology of tax inspection in 217 is: thoroughly implement the spirit of the Sixth Plenary Session of the Eighteenth Central Committee of the Communist Party of China, the Central Economic Work Conference and the National Tax Work Conference, and severely crack down on all kinds of tax violations in accordance with the overall requirements and work arrangements of the party group of the State Administration of Taxation. We will comprehensively promote the supervision of "double randomness and one openness", continue to deepen the inspection reform, promote and improve the inspection operation mechanism, speed up the construction of inspection information, strengthen the construction of inspection team and clean government, enhance the ability to support the investigation and handling of inspection cases, and achieve a new leap in the quality and efficiency of inspection work. 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 read.

1. Severely crack down on all kinds of tax violations in accordance with the law

Local tax authorities have made overall plans to implement various special actions, improved their administrative handling capacity, and intensified their efforts in defining and closing cases. The Inspection Bureau of the State Administration of Taxation takes performance appraisal as the starting point, implements project management, compacts the investigation effect of the assigned case source, and requires that each case must be resumed.

(I) Severely crack down on the illegal acts of defrauding export tax rebates

We will continue to carry out the special action of cheating under the unified leadership of the inter-ministerial joint meeting mechanism of seven ministries and commissions, 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.

1. The Inspection Bureau of the State Administration of Taxation selected and organized to investigate and deal with 3 key "serial cases" of upstream false issuance and downstream tax fraud. Among them, 1 cross-regional, large-scale and gang-like "string cases" were directly organized and investigated by the Inspection Bureau of the State Administration of Taxation; The remaining 2 "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. The Inspection Bureau of the State Administration of Taxation uniformly selected 5 tax fraud cases for textile, clothing, furniture, mobile phones, gold and other industries and distributed them to local organizations for inspection.

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

(II) 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 needs of organizing and investigating 3 cases of tax fraud "collusion" involving upstream enterprises, dynamically selected and extended the relevant sources of false issuance in time.

5. The Inspection Bureau of the State Administration of Taxation uniformly selected 1, households to falsely open the case sources for the golden tickets, customs duty payment vouchers, agricultural products invoices and refined oil invoices, and distributed them to local organizations for inspection.

(III) Innovatively carry out comprehensive rectification of invoice crimes

6. Give full play to the multi-sectoral coordination role of the National Coordination Group on Combating Invoice Crimes, and organically combine the comprehensive rectification of invoice crimes with special actions of fraud and fraud, and special rectification of industry and regional taxes. 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 crackdown actions.

(IV) Carry out special rectification of industry and regional taxation

7. The Inspection Bureau of the State Administration of Taxation uniformly selected 72 households in the industries of construction and installation, real estate, life service and transportation, and distributed them to local organizations for inspection.

8. Continue to carry out the inspection of refining enterprises in some provinces and cities, and continue to intensify the investigation and punishment of ticket change behavior of petroleum and petrochemical trading enterprises before the adjustment of consumption tax deduction policy.

9. The Inspection Bureau of the State Administration of Taxation organized special rectification in the following areas: First, special rectification of the medical and medical industry was carried out in key areas such as Tibet and Anhui; Second, continue to carry out regional rectification of agricultural products in southwest China; Third, 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.

(V) Coordinating local tax authorities to carry out key inspections

1. The Inspection Bureau of the State Administration of Taxation uniformly selected 36 cases, and 1 households in each province issued local tax bureaus to carry out inspections focusing on corporate income tax.

11. The Inspection Bureau of the State Administration of Taxation takes stock right transfer, investment companies, funds, securities, performing arts companies and other industries and fields as the breakthrough point, uniformly selects 3 corporate executives and performing arts stars, issues them to the local tax bureaus, and conducts personal income tax and related corporate income tax inspections.

(VI) Severely investigate and deal with major tax-related illegal cases

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

(VII) Give full play to the function of inspection to serve the overall economic situation

13. Earnestly implement various tasks deployed 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 the Special Fight against Corruption and Evil, the Coordination and Consultation Mechanism for Combating Economic Crimes, and the Inter-ministerial Joint Conference Office for Correcting Unhealthy Practices in the Purchase and Sale of Medicines and Medical Services, actively carry out and cooperate with relevant work, give full play to the role of inspection departments in cracking down on tax-related violations, and enhance the influence of inspection to serve the overall economic situation.

second, comprehensively promote the supervision of "double randomness and one openness"

14. In accordance with the unified arrangements, local tax authorities have faithfully implemented the task of random inspection of key tax source enterprises. Complete the random inspection of the second batch of key tax source enterprises on time, and the inspection bureau of the State Administration of Taxation will arrange the random inspection of the third batch of key tax source enterprises.

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

16. build the 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 of abnormal objects) and the directory database of law enforcement inspectors, and released it to the public.

17. Push the platform. Popularize and apply the "double random working platform" for the third phase of golden tax inspection, arrange and deploy the random spot check business from the general administration to the county bureau, and realize the automatic push of data flow, real-time monitoring of process and automatic statistics of results.

Third, deepen and implement the task of inspection reform

18. Do a good job in implementing the mechanism and system. Local tax authorities take effective measures to implement the inspection operation mechanism. The Inspection Bureau of the State Administration of Taxation carried out document interpretation and publicity, guidance and training, strengthened follow-up and inquiry, found and solved problems, timely improved system and measures, continuously optimized reform measures, and improved the quality and efficiency of inspection work.

19. Implement 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 position 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 agencies, actively promote the reform of inspection agencies at the city and county levels, scientifically and rationally set up institutions, intensify efforts, enhance the level of law enforcement, optimize the allocation of inspection resources, and improve the quality and efficiency of inspection work.

2. comprehensively promote the joint inspection work. Local tax authorities take random inspection of key inspection objects deployed by the State Administration of Taxation and selected by local governments, and inspection of major cases assigned and supervised by superiors as the starting point, * * * enjoy the information involved, and realize the full coverage of joint inspection of national tax * * * with the jurisdiction of the case source. Strengthen organizational leadership, make overall plans and arrangements, * * * check with households, cooperate in hearing cases, uniformly handle punishment standards, establish a regular reporting system, and statistically analyze the results of joint inspections.

21. Put the liaison mechanism of public security in place. Improve the tax liaison mechanism of provincial public security, and accelerate the construction of 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 conduct joint research 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 publication quality of "blacklist". 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, ensure that all 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 in accordance with the prescribed procedures.

23. Expand the scope of joint punishment. We will implement the Memorandum of Cooperation on Implementing Joint Disciplinary Measures for Parties in Major Tax Violation Cases (216 Edition), strive for the' support' of the leading units in the construction of social credit system, and promote the "double expansion" of joint disciplinary 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 propaganda of "blacklist" and joint punishment work, expand propaganda channels, enrich propaganda content, improve communication power and influence, and create a social atmosphere of "one place is broken and limited everywhere". All tax-related criminal gangs that falsely invoice, cheat taxes, falsify accounts and maliciously evade taxes are included in the "blacklist", and they are jointly punished with multiple departments and severely punished, without mercy.

V. Promoting the application management of audit information and big data

25. Standardizing and guiding the application management of audit 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 function of the audit module of Golden Tax Phase III Project. Based on the National Tax Inspection Standard (Version 1.), comprehensively optimize the business requirements of the Golden Tax Phase III project inspection module, improve the existing internal processes of the inspection business domain, and expand new business processes such as random inspection, 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 of audit case selection and the overall statistical monitoring and analysis platform of national audit work, and explore the establishment of an information database of 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 strikes.

28. Develop and apply audit application software in an orderly manner. In order to meet the actual needs of the inspection work, in accordance with the unified technical standards and business standards of the State Administration of Taxation, we will actively develop and promote the application of inspection plug-in software such as case selection analysis, electronic audit, electronic evidence collection, mobile office, and case handling command and coordination, so as to 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 effectiveness of inspection work.

29. transform and upgrade the cooperative investigation system. The Inspection Bureau of the State Administration of Taxation reformed and upgraded the investigation system, expanded the scope of the investigation 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 electronic signature is introduced to ensure the authenticity and authority of the reply, so that the investigation system is more suitable for the inspection work.

VI. Improve the inspection system and enhance the ability to support the investigation and handling of cases

3. Implement the standardization of inspection. Do a good job in the implementation of the National Tax Inspection Standard (Version 1.), organize training for all staff, and promote the implementation of the standard. The Inspection Bureau of the State Administration of Taxation tracks the implementation, summarizes and evaluates in a timely manner, and optimizes and improves it in a timely manner.

31. 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 of the People's Republic of China on the Administration of Tax Collection and its detailed rules for implementation, and actively strives for the understanding and support of the legislature in clarifying the qualitative elements of tax fraud and 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 shall study and formulate documents, further improve the investigation and handling of tax-related illegal cases, improve and standardize the investigation of tax-related illegal cases, give full play to the enthusiasm and initiative of tax authorities in cracking down on tax-related illegal and criminal activities, increase the investigation and punishment of criminal gangs that falsify and defraud taxes, and establish the principle of not filing a case and not entrusting an investigation. Local tax authorities have effectively strengthened tax administrative law enforcement, made full use of administrative means to actively carry out investigation and evidence collection, adhered to the guidance of using administrative methods and means to investigate and deal with tax illegal cases, conscientiously done a good job in administrative qualitative and administrative handling, and made a good connection with judicial procedures.

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

34. Improve the system of case investigation. Local tax authorities should do a good job in the investigation of elements of tax illegal cases and improve the way of investigation. Clarify the conditions for initiating case investigation, standardize the behavior of entrusted investigation, implement hierarchical investigation, and optimize the resources of investigation. Strengthen the quality monitoring of the reply of the investigation results and improve the quality of the reply. Continue to implement the monthly bulletin of investigation, further carry out the data analysis of investigation system, gradually standardize the investigation of out-of-control invoices, and give full play to the role of investigation of service cases and service inspections.

35. Improve the reporting system and management mechanism. Revise the Administrative 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, discipline inspection and supervision transfer, and real-name reporting cases, and improve the upgrade of the information subsystem related to reporting in the Golden Tax Phase III system.

VII. Build an efficient and clean professional inspection team

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

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 tax fraud and false invoicing cases, and arrange inspectors to participate in case source management analysis, random inspection of key tax sources, team building and other inspections.