Today, the tax inspection department called to check the enterprise information. Have you ever met one?

If the tax inspection department calls to check enterprise information, it may be an information harassment call.

The tax inspection department has information about the company, including the names and contact information of the person in charge of the enterprise and the legal person. Generally don't need to ask. He just needs to ask if he is in the company, and he just needs to make an appointment when to come and check, and there are usually many cases where you can solve the problem in the past. Moreover, enterprises are directly managed by the local tax bureau, and the inspection department of the tax bureau can only have the right to retrieve the financial and tax information of domestic registered enterprises. No right to cross-regional investigation. The provincial bureau will not step in, and it is generally handled by the county-level tax bureau where the enterprise is registered, and then by the municipal bureau. Only state-owned enterprises will involve provincial bureaus. Therefore, as long as the unit is not a state-owned enterprise and the other party claims to be a superior unit, it must be a scam and needs to be handled with caution.

Responsibilities of State Taxation Administration of The People's Republic of China Inspection Bureau:

Tax inspection is an administrative law enforcement act that the Inspection Bureau of the Inland Revenue Bureau examines and handles the tax obligations, withholding obligations and tax-related matters of taxpayers, withholding agents and other tax-related parties according to law, as well as other related work carried out around the inspection and handling.

1. Tax inspection is different from the daily inspection of tax authorities:

The law enforcement subject of tax inspection is the inspection bureau of the tax bureau. The first paragraph of Article 9 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that the statutory duty of the Inspection Bureau is to investigate and deal with cases of tax evasion, tax evasion, tax fraud and refusal to pay taxes. State Taxation Administration of The People's Republic of China should clearly define the responsibilities of the tax bureau and the inspection bureau to avoid overlapping responsibilities. "

Therefore, the Notice on the Duties of the Inspection Bureau [2003]140 stipulates that "before the duties of the tax bureau and the inspection bureau are clear, the current duties of the inspection bureau are to inspect business management, tax inspection and investigate tax violation cases; Where it is necessary to audit the accounts of taxpayers and withholding agents or investigate and collect evidence, and impose tax administrative treatment (punishment) on their tax violations, the inspection bureaus at all levels are still responsible. "

The new inspection regulations further clarify the responsibilities of the inspection bureau. The duty of the tax authorities to carry out daily inspection is to clean up the households who have missed the management, check invoices, urge payment, evaluate and inquire, and understand the production, operation and financial status of taxpayers, which does not involve filing verification and systematic audit, and cannot confuse the duties of the tax bureau and the inspection bureau.

2 State Taxation Administration of The People's Republic of China on further strengthening the basic work of tax collection and management. Tax inspection is different from tax assessment;

Tax inspection should be based on facts, take the law as the criterion, and adhere to the principles of fairness, openness, justice and efficiency.

Tax assessment is a management behavior that the tax authorities make qualitative and quantitative judgments on the authenticity and accuracy of the tax returns (including the application for tax reduction or exemption and deferred tax refund) of taxpayers and withholding agents (hereinafter referred to as taxpayers) by using the method of comparative analysis of data and information, and take further collection and management measures.