Measures for the management of case sources

Article 1 In order to standardize the management of tax inspection cases, improve the quality and efficiency of tax inspection, and promote the reform of tax inspection system and mechanism, these Measures are formulated in accordance with the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its detailed rules for implementation.

Article 2 These Measures shall apply to the State Taxation Bureau, the Local Taxation Bureau and the provincial, city and county tax bureaus (hereinafter referred to as the tax bureaus) in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

Article 3 The source of tax inspection cases mentioned in these Measures (hereinafter referred to as the source of cases) refers to the relevant data, information and clues of tax evasion (tax evasion), tax evasion, tax fraud, tax refusal, false invoicing and other tax violations formed through collection, analysis, judgment and processing.

Article 4 The term "source management of tax inspection cases" as mentioned in these Measures refers to the management process of collecting, processing, archiving and feeding back all kinds of tax-related data, information and clues by the Inspection Bureau of the Taxation Bureau (hereinafter referred to as the Inspection Bureau) according to the prescribed procedures.

The specific process of case source management mainly includes: case source information collection, case source classification processing, case source filing and distribution, and the use of processing results.

Article 5 The case source management shall follow the principles of compliance with laws and regulations, risk orientation, overall planning and coordination, classification and grading, and dynamic management.

Article 6 The tax bureau is risk-oriented, supported by tax big data, focusing on risk pushing, external transfer and self-selected inspection, aiming at cracking down on tax evasion, tax evasion, tax fraud, tax refusal and false invoicing, and paying attention to the analysis, feedback and value-added utilization of the processing results, thus forming a new pattern of risk closed-loop case source management.

Article 7 The source of the case shall be under the centralized management of the Inspection Bureau.

The superior inspection bureau shall guide and supervise the case source management of the subordinate inspection bureau.

If the case source determined by the inspection bureau at a lower level belongs to the list of key inspection objects of the inspection bureau at a higher level, it shall be reported to the inspection bureau at a higher level for approval.

In areas where centralized management of the case source is implemented, the case source selected by the lower inspection bureau shall be determined by the higher inspection bureau for examination and approval.

Article 8 Tax authorities at all levels shall continuously improve the informatization level of case source management, efficiently collect and effectively integrate tax collection and management data with social public data, and ensure the timeliness, effectiveness and accuracy of case source information.

Article 9 The State Taxation Bureau and the Local Taxation Bureau shall strengthen the contact and cooperation in case source management, establish and improve the cooperation mechanism of case source management of national tax and local tax, and realize the co-construction, sharing and interconnection of tax-related data, information and clues.

Chapter II Case Source Information

Article 10 The case source information refers to the tax data, information and clues of illegal acts of taxpayers, withholding agents and other tax-related parties (hereinafter referred to as taxpayers) formed by the tax bureau in tax administration and provided by relevant external units, departments or individuals.

Article 11 The contents of case source information specifically include:

(1) Tax data and information declared by taxpayers themselves, as well as tax-related data and information such as tax registration, invoice use, tax preference, qualification recognition, export tax rebate, and corporate financial statements. Formed by the tax bureau in the process of tax management;

(2) The risk information of high-risk taxpayers discovered and pushed by the risk management department of the tax bureau in the process of risk analysis and identification;

(3) clues about tax violations provided by the higher-level party committees, governments, discipline inspection and supervision units and higher-level tax authorities (hereinafter referred to as higher-level tax authorities) in the form of supervision letters and assignment letters;

(4) clues about tax violations provided by prosecutors;

The clues of tax violations formed by the entrusted investigation;

(6) clues about tax violations provided by external units such as public security, procuratorial work, auditing, discipline inspection and supervision, internal auditing and discipline inspection and supervision of the tax bureau;

(seven) international tax information formed in the process of special information exchange, automatic information exchange and spontaneous information exchange;

(eight) tax inspection information such as case clues and penalties formed in the process of law enforcement by the Inspection Bureau;

(9) Tax-related information shared by government departments and social organizations, social public information collected by the tax bureau and other third-party information;

(ten) other tax-related data, information and clues to tax violations.

Twelfth inspection bureau should expand the channels of information sources, according to the provisions of the collection and collation of case source information.

(a) the case source department of the Inspection Bureau (hereinafter referred to as the case source department) is responsible for the following matters:

1. Receive the risk information of high-risk taxpayers pushed by the risk management department and the tax violation clues provided by relevant units and departments inside and outside the tax, and confirm the work and time limit requirements of the department where the case information comes from;

2. Receive the clues assigned by the supervisor, and specify the work assigned by the supervisor and the time limit requirements;

3. Collect and sort out tax-related data and information such as taxpayer's self-declaration information, tax management data, tax inspection data, international tax intelligence information and third-party information, and extract case source information required for case selection according to inspection tasks and plans.

(two) the report acceptance department of the Inspection Bureau (hereinafter referred to as the report acceptance department) is responsible for receiving the report clues in the form of letters, visits, Internet and faxes. 12366 the tax service hotline should fill in the report work order and submit it to the report acceptance department for further processing.

(3) The investigation department of the Inspection Bureau (hereinafter referred to as the investigation department) is responsible for receiving letters sent by the investigation information management system, paper letters not initiated by the investigation system, field investigations and other forms of investigation clues. And register the source information according to the contents of the investigation letter of tax violation cases.

Thirteenth case source information is identified by the taxpayer identification number, and the case source information file is established for each household. The case source information file includes basic information, classified information, abnormal information, shared information and necessary information identification.

Article 14 The inspection bureau shall classify the case source information and establish a case source information base; At the same time, according to the requirements of spot check, the key inspection objects are determined in the file source information file, which is an important information source for establishing the tax inspection spot check object directory database.

Chapter III Types of Case Sources

Fifteenth according to the different sources of case source information, the case source is divided into nine types:

(1) Pushing the case source refers to the case source selected according to the risk information of high-risk taxpayers pushed by the risk management department according to the risk management workflow;

(two) the source of the case under supervision refers to the source of the case confirmed by the specific taxpayer's tax violation clues or tasks with clear work and time limit requirements issued by the higher authorities in the form of supervision letters;

(three) the source of handling cases refers to the source of cases confirmed according to the clues of tax violations of specific taxpayers or the tasks assigned by higher authorities in the form of letters of assignment;

(4) The case source refers to the analysis and selection of case source information according to the random sampling plan arranged by the tax bureau at a higher level and the inspection tasks of cracking down on tax evasion (tax evasion), evading the recovery of tax arrears, tax fraud, tax refusal, and false invoicing;

(5) Self-selected case source refers to the case source selected by analyzing the case source information according to the random inspection tasks of tax evasion, tax evasion, tax fraud, tax refusal and false invoicing formulated by the tax bureau at the same level;

(six) the source of the case refers to the identification, judgment and confirmation of the source of the case;

(seven) the source of investigation refers to the source of cases that identify, judge and confirm the investigation clues;

(eight) the transfer of the case source refers to the identification, judgment and confirmation of the clues of tax violations provided by external units such as public security, procuratorial, auditing, discipline inspection and supervision, and the internal audit and discipline inspection and supervision departments of the tax bureau;

(9) Other sources of cases refer to the sources of cases collected by tax inspection departments or provided by relevant units and departments inside and outside the tax bureau that can identify, judge and confirm other clues about tax violations.

Sixteenth supervision cases, transfer cases, report cases and investigation cases are collectively referred to as special cases because of their special sources.

The special case source is managed by the inspection bureau, strictly abides by the confidentiality discipline, and is handled according to the law.

Chapter IV Handling of Case Sources

Article 17 Handling the case source refers to the process that the case source department identifies and judges the collected case source information, and returns or corrects it according to the case source type, taxpayer status, clue clarity, tax risk level and other factors, and transfers it to the relevant departments of the tax bureau for temporary investigation, investigation and verification (including joint investigation), and filing an inspection.

Article 18 The case source department shall identify and judge the case source information, put forward handling opinions, fill in the Tax Inspection Case Source Approval Form (see annex 1), and handle it after it is approved by the person in charge of the inspection bureau.

Article 19 If the pushed and handed over case source information meets any of the following circumstances, the case source department shall make a Letter of Return (Correction) of Case Source Information (see Annex 2), return it to the case source department or ask the case source department to supplement the information:

(a) the taxpayer does not belong to the jurisdiction, and the taxpayer's status is abnormal or cancelled, which can be returned;

(two) the case source information data is wrong, the necessary data is not provided, or other circumstances make it impossible to handle further, and you can return it or ask for supplementary information;

(three) the clues of tax violations are unclear or the information is incomplete, and it is impossible to supplement the information, so it can be returned;

(four) other circumstances that need to be returned to the information source department or require supplementary information.

Twentieth in any of the following circumstances, the case source department shall make a transfer letter and hand it over to the relevant departments of the tax bureau for handling:

(a) reporting, transfer and other case source information involving illegal invoices and other matters, which can be corrected through daily tax management, shall be handed over to the relevant departments for handling after approval by the person in charge of the tax bureau;

(two) matters related to the investigation need to provide taxpayers with proof that there is no such thing as the household, abnormality or cancellation, or extract information on tax collection and management, identify invoices and other matters, and hand them over to relevant departments for evidence collection after approval by the person in charge of the inspection bureau;

(3) if the case source information involves special tax adjustment matters, it shall be handed over to the anti-tax avoidance department for handling after being approved by the person in charge of the tax bureau;

(four) other matters that need to be handed over to the relevant departments for cooperation.

Twenty-first in any of the following circumstances, as a temporary pending investigation:

(a) the taxpayer's status is abnormal or cancelled, and with the consent of the supervision and handling department, the source information of the supervision and handling case can be temporarily stored for investigation;

(2) If the source of the taxpayer's identity information is abnormal, cancelled or the clues about tax violations are unclear, it may be temporarily put on file for investigation;

(3) If the taxpayer is unable to carry out inspection when he escapes, he may temporarily investigate;

(four) other circumstances that are not suitable for inspection and cannot be returned.

Twenty-second sources of special cases that meet one of the following circumstances shall be investigated and verified (including investigation) with the approval of the person in charge of the inspection bureau:

(a) the tasks assigned by the supervision only involve matters such as assisting in obtaining evidence, which can be completed through investigation and verification (including investigation) and approved by the supervision department;

(two) the information clues of the source of the report are clear but lack the necessary supporting materials, and the report acceptance department believes that it is necessary to confirm it through investigation and verification (including investigation);

(3) If the source information of the investigation does not meet the direct filing conditions stipulated in the Measures for the Administration of Invoice Investigation of Tax Illegal Cases (Trial), it shall timely arrange investigation and verification (including investigation) according to the requirements of investigation;

(4) The source information of other special cases has certain doubts and clues, but it lacks necessary supporting materials and needs to be confirmed through further investigation and verification (including investigation);

Need to investigate and verify (including investigation), should be made by the case source department or report acceptance department or investigation department "tax inspection investigation and verification (including investigation) task notice" (see Annex 3), transferred to the inspection bureau inspection department (hereinafter referred to as the inspection department), by the inspection department to make the tax inspection notice (inspection) "for investigation and verification (including investigation). The inspection department shall, in accordance with the relevant requirements, make a tax inspection investigation and verification (including investigation) report according to the investigation and verification results (see Annex 4), and give feedback to the department that arranged the investigation and verification (including investigation) task.

Twenty-third in any of the following circumstances, it is confirmed as the source of the case that needs to be filed for inspection:

(a) the source of the case assigned by the supervision;

(two) the source of risk information of high-risk taxpayers received and confirmed by the source department, and the source of cases arranged and selected according to the requirements of audit tasks and plans;

(three) the source of the case accepted by the reporting department with detailed contents and clear clues;

(4) The taxpayer involved in the investigation source information received by the investigation department is in a normal state, and the source of the case has one of the following circumstances: the entrusting party has issued a notice to confirm the false issuance and provided relevant evidence; The evidence provided by the entrusting party can prove that the object of investigation is suspected of tax violation; After investigation, it is confirmed that the object of investigation has tax violations;

(five) the source of the case in which the taxpayer involved in the transfer case is in a normal state and the clues of tax violation are clear;

(six) after investigation and verification (including investigation), it is found that the taxpayer has the source of tax violations;

(seven) other sources of cases that should be put on file after identification and judgment;

The source of the case required by the superior inspection bureau.

Chapter V Distribution of Case Sources

Article 24 The Inspection Bureau shall establish a collective deliberation meeting system for case source management, be responsible for filing or revoking the examination and approval of key inspection objects and batches of case sources, and formulate standards for collective deliberation of case sources.

For the examination and approval of key inspection objects and batches of case sources that meet the criteria for collective deliberation, the person in charge of the Inspection Bureau shall preside over a collective deliberation meeting on case source management, and the person in charge of relevant departments of the Inspection Bureau shall participate.

Article 25 If it is necessary to investigate the source of the case, the source department shall make the Approval Form for Tax Inspection Filing, which shall be approved by the person in charge of the Inspection Bureau or the collective review meeting of the source management for deliberation and decision.

If there are many registered households in the same batch, a list of tax inspection cases may be attached (see Annex 5).

Twenty-sixth the principle of priority of case source filing:

(a) the supervision of the source of the case takes precedence over other sources;

(two) the source of important or urgent cases takes precedence over the general source of cases;

(3) The real name of the case source takes precedence over the anonymous source.

Twenty-seventh cases involving the joint jurisdiction of national tax and local tax shall be jointly filed under the following circumstances:

(a) the higher authorities require joint inspection;

(2) Key inspection objects under joint jurisdiction;

Selected by joint random sampling;

(four) to jointly obtain specific clues about tax violations;

(five) in addition to the above circumstances, the national tax and local tax have reached an agreement and need to be jointly filed.

Article 28 The case source department shall reasonably allocate the case source to the inspection department for inspection.

(1) The audit level matches the management object. According to the principle of hierarchical management, the State Taxation Administration of The People's Republic of China Inspection Bureau and the provincial and municipal tax bureaus should organize or implement inspections on the source of cases listed in the list of national, provincial and municipal key inspection objects.

(two) the subject of law enforcement and the nature of the case match. According to the source of the case, the amount of tax-related violations, the seriousness of the case, the complexity of the case, the number of areas involved, social impact and other factors, respectively, by State Taxation Administration of The People's Republic of China and the provincial, municipal and county tax bureau inspection bureau to organize or carry out inspections.

If it is indeed difficult to investigate the source of the case, the inspection bureau at the same level may report it to the superior inspection bureau for supervision. Without approval, the inspection bureau at the same level shall not transfer the case to the inspection bureau at a lower level for investigation.

(3) The inspection strength matches the inspection task. The source of a complex case can be checked in the form of "project management and teamwork".

(four) the ability to handle cases matches the characteristics of the case source. Inspectors should be based on the characteristics of the industry to which the case belongs and the types of tax violations, and reasonably match or choose by bidding.

Article 29 After the case source allocation scheme is approved, the case source department shall make a notice of tax inspection task, and attach a tax inspection project book, which lists the inspection period, inspection doubts, inspection time limit and requirements, and hand it over to the inspection department together with relevant materials.

Article 30 Under any of the following circumstances, the department applying for revocation of the case source shall fill in the Approval Form for Revoking the Case Source of Tax Inspection (see Annex 6), and the case source may be revoked with the approval of the person in charge of the Inspection Bureau or the decision of the collective review meeting of the case source management:

(a) The source of the case is incorrectly registered or the source of the case is duplicated;

(two) multiple departments to check at the same time, the person in charge of the inspection bureau decided to stop the inspection;

(three) does not meet the requirements of the higher authorities or the higher authorities to cancel the source of the case.

Chapter VI Use of Achievements

Thirty-first inspection bureau shall, in accordance with the requirements of risk management, conduct tracking feedback and statistical analysis on the results of case source treatment, so as to realize closed-loop management of case source.

Article 32 The relevant departments of the Inspection Bureau shall fill in the Feedback Form of Case Source Handling Results (see Annex 7) in time and summarize it to the case source department.

(a) if the case is not filed, the case source department shall record the reasons for not filing the case;

(two) to suspend or terminate the inspection, the feedback from the inspection department shall be accompanied by the regular inspection and the reasons for suspension and termination;

(three) to suspend or terminate the execution, the executive department shall give feedback and attach the reasons for suspension and termination, the decision on tax treatment, the decision on tax administrative punishment and related materials;

(four) after the completion of the implementation, the feedback from the executive department should be accompanied by a decision on tax treatment, a decision on tax administrative punishment, a tax payment and related materials.

Article 33 After receiving the result of case source treatment, the case source department shall handle it in time and fill in the Feedback Form of Case Source Treatment Result.

(1) Push the source of the case, feed back the processing results to the risk management department and other departments according to the requirements of the risk management workflow, and timely submit the common tax risk characteristics of the industry, region or specific taxpayer reflected in the high-risk response task to the risk management department and other departments;

(two) to supervise the source of the case, the source of the case and the source of the case, and to check and feedback the tax violations that need to be verified according to the requirements of the source department;

(three) choose the source of the case and arrange the source of the case, summarize the inspection situation and report to the person in charge of the inspection bureau regularly;

(4) Inform the source of the case and investigate the source of the case, and feed back the inspection to the report acceptance department or investigation department, which will feed back to the real-name prosecutor or investigation client.

Thirty-fourth according to the different feedback objects, the examination and approval requirements of the "case source treatment result feedback form" are as follows:

(a) feedback to the relevant departments of the inspection bureau, real-name prosecutors and investigation clients shall be handled by the case source department respectively.