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The State Administration of Taxation promulgated the "national tax inspection regulations"
RELEASE TIME:2017-07-04 BROWSE:3341

In order to further implement the "deepening tax, local tax reform program" requirements on the tax reform, the State Administration of Taxation recently issued the "national tax inspection standard (1 edition)", from the tax illegal case investigation and cases of illegal tax management, tax checking management and other aspects to further standardize the tax inspection work.

The tax inspection department plays an important role in the implementation of the tax law, and the implementation of the inspection standards has played a positive role in promoting the tax department's impartiality, impartiality and honest law enforcement." According to the audit bureau of the State Administration of Taxation relevant person in charge, this specification includes 13 categories and 94 types of 730 tax matters, citing various laws and regulations and normative documents 119, 307 prompts all kinds of risk points, involving tax law enforcement documents and internal management document 211, the implementation of the regulation is conducive to the protection of taxpayer rights, to prevent law enforcement risks, improve the quality and efficiency of audit work.

The specification to guide the tax inspectors to correct, standardized and efficient, security and law enforcement as the starting point, take the tax inspection case investigation process, the management of the main line, to the process of job responsibilities as a benchmark, a comprehensive combing audit plan management, case management, case management and audit various aspects of job responsibilities, legal basis, from the business from the business process to the internal management, according to the risks, in preparation to the ex post monitoring, formed a complete closure of the tax inspection work flow.

- outstanding plan and case management, strengthen the source of governance. The role of the source of the outstanding audit plan management, clear tax inspection departments at all levels need to formulate the inspection plan type, steps and procedures, program evaluation and plan adjustment etc.. The source code management, and effectively improve the quality of the source, the source of information to multiple sources, to achieve full coverage, strengthen inspection and guidance, to solve the problem of law enforcement capricious.

- highlighting the legality and procedure of law enforcement, and paying attention to practical operation. In strict accordance with existing laws and regulations, in the aspects of the implementation of comprehensive and "administrative enforcement" convergence, in the inspection process fasten the "administrative procedure law", in the aspect of the trial establishment of collective deliberation and collective trial mechanism, in order to promote the scientific and democratic decision-making, improve the quality of tax law enforcement.

- highlighting system monitoring and performance evaluation, and deepening the use of results. The tax inspection work and three golden tax project related modules in planning, coordination, inspection, source (selection), trial and enforcement and other aspects of the establishment of law enforcement points monitoring index, real-time alerts on early warning indicators before and during the mission, the post category refers to the calibration period push, and strengthen the process of monitoring and performance appraisal, improve the quality of audit cases work.

- highlighting the protection of the legitimate rights and interests of taxpayers, and upholding fair and equitable. The principle of "no plan inspection norms" and "no overall into the door" the work of thinking, strengthen the inspection plan management and case management, to reduce unnecessary interference in normal operating households. A comprehensive review of the tax inspection process, unified processing standards, in the nationwide implementation of the national tax and local tax inspection enforcement standards, a ruler, to create a fair and equitable tax law enforcement environment. Comprehensively combed the various rights enjoyed by taxpayers, clear taxpayers in the entire tax inspection process to enjoy the representations, defenses and other rights, pay more attention to the protection of taxpayers' business secrets, personal privacy and other information.