What are the general aspects of tax inspection?

Determining the object of tax inspection is an important part of tax inspection. At present, audit case selection is divided into: manual case selection, computer case selection, report, others and so on.

The basic method of manual case selection is sampling. Implementation sampling is divided into random sampling and non-random sampling. Random sampling method is generally used in the implementation of spot checks and case selection, which is a method to extract the audited objects according to the law of probability.

Computer case selection indicators mainly include the following aspects: analysis of average growth value of production and operation indicators by industry, analysis of financial ratio by industry, analysis of common financial indicators of enterprises, analysis of case selection of turnover tax, analysis of pre-tax restrictions on enterprise income tax, analysis of import and export tax indicators, and analysis of tax management indicators.

Reporting is a way for tax authorities to find the most cases.

Other methods of case selection include: transfer, distribution, etc.

Second, the implementation of inspection

The implementation stage of tax inspection is the core and key link of tax inspection. Tax inspection must be carried out in accordance with the authority prescribed by law. Before the implementation of the inspection, unless otherwise specified, the tax inspector shall notify the inspected object in writing in advance and issue a Notice of Tax Inspection to the inspected object, and the recipient shall fill in the receipt. Tax officials may, according to needs and legal procedures, conduct tax inspection by means of inquiry, account book retrieval, on-site inspection, off-account investigation and off-site investigation. When auditing tax accounts, tax inspectors should truthfully record the problems found in the audit, and record the details of accounts, accounting vouchers, amount and so on one by one in the tax audit papers, so as to fully reflect the situation of this audit work. After the tax inspection, the tax inspectors should carefully sort out the inspection data, collect relevant evidence, calculate the amount of supplementary tax refund, analyze the inspection results, put forward handling opinions, and decide to implement general or simple working procedures according to different situations such as filing an investigation, not filing an investigation and problems found in the inspection, and make tax inspection reports, tax treatment decisions or tax inspection conclusions respectively.