Don't panic when enterprises encounter tax inspection. Three steps to 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. When investigating and handling cases of tax violations, the Inspection Bureau shall implement the principle of division of responsibilities in case selection, inspection, trial and execution. The Inspection Bureau shall set up the departments of case selection, inspection, trial and execution to carry out the work of case selection, inspection, trial and execution respectively. As a taxpayer, do you know how the tax authorities choose cases and how you become the object of inspection by the tax authorities? Next, let me 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 the selection of audit objects and the tracking management of the investigation and handling of tax illegal cases. The case selection department shall establish a case source information file and carry out classified management on the obtained case source information. Case source information mainly includes:

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

2. Tax violation cases 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. Informed 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, man-machine combination analysis and other methods to screen the case source information. If it is found that there is a suspicion of tax violation, it is determined to be the object of investigation.

3, approved the case

After the object to be investigated 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 conduct 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.

Enterprises will know that they have become the object of inspection from the moment when tax inspectors come to show their certificates and tax inspection notices, 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. Select the enterprise as the inspection object. Although it is impossible to determine whether there are tax violations in enterprises, there may be some violations in form. There is no need to be too alarmed when enterprises are selected for investigation. In the face of inspection, it is appropriate to make a professional response to the inspection items of 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 way is to retrieve books and queries. 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. When facing the inspection by the tax authorities, enterprises should actively cooperate with the inspection by the tax authorities, and shall not attempt to conceal or destroy tax-related information such as account books and business data, and shall not refuse or hinder the inspectors from recording, video recording, photographing and copying the information related to 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 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. When obtaining account books, accounting vouchers, statements and other relevant materials, the inspection bureau shall issue a Notice of Obtaining 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 verified by the inspected unit and signed for confirmation.

Although enterprises should actively cooperate with the inspection bureau, when the inspection bureau violates legal procedures or commits other illegal acts, the units under the inspection bureau 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. Participation of professional lawyers, 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 of tax authorities, solve tax disputes at the forefront, and avoid increasing the burden on enterprises due to reconsideration and litigation. Lawyers involved in the case, the first thing to do is to fully understand the facts of the case as soon as possible. Lawyers can do the following work when they understand the facts of the case:

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

A business and financial information (contracts, invoices, freight forwarding documents, warehousing documents, transportation documents, receipts and payments 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 inquiry 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 inquiry.

......

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

After entering the profession, lawyers mainly participate in two major tasks: 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 querying 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 may be required by the tax authorities, and do not blindly consult. Ask the person in charge of the enterprise, financial personnel and business personnel the questions prepared in advance, find the problems in time during the inquiry, and then make further inquiries. After the tax investigation is completed, organize the materials and 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, due to the communication between the general employees of the enterprise and the tax bureau, it is difficult to achieve the ideal effect; Second, the communication between professional lawyers will make it easier for case handlers to adopt relevant opinions, and to some extent, urge the inspection department to make audit conclusions beneficial to enterprises; Third, through the communication with the tax authorities, understand the current investigation situation, qualitative and possible future trends of the case-handling personnel.

(4) Prompt enterprises of tax-related risks.

While knowing the facts, lawyers should also do a good job in legal risk assessment. 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 shall 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 judicial 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 tax violations, should be subject to tax administrative punishment, to draft the "tax administrative punishment decision";

(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 procedure 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 course of its 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.