What do you mean by selecting cases?

Question 1: What is the tax inspection case choice? Tax audit case selection is the process of determining the audit object. There are many forms of case selection by tax authorities: computer case selection, random sampling, reporting, transfer and exchange. Among them, reporting by the masses is a good form to mobilize the whole society to cooperate in tax protection, and it is also the main way to find the source of the case.

Audit case selection is the first procedure of audit work, which belongs to the operating process before audit implementation and plays a role in providing direction and objectives for follow-up work. Doing a good job in the construction of case selection system will undoubtedly grasp the central link of the whole inspection work, thus promoting the development of tax inspection work and realizing the goal of administering taxes according to law.

The basic procedures of tax inspection are case selection, inspection, trial and execution. Case selection is the first procedure of tax inspection, that is, collecting, classifying, analyzing, comparing and processing all kinds of tax information by computer, manual or a combination of the two, so as to select the most suspected tax evasion among the taxpayers and withholding agents managed, and then lay the foundation for the next tax inspection. This is the basic work of tax inspection, and it is an important measure to improve the efficiency of tax inspection and effectively allocate limited manpower to the objects that need to be inspected most. The accuracy of case selection directly determines the size of inspection results, and the accuracy of case selection is related to the quality of the whole inspection work.

Question 2: How to choose inspection cases (1) to strengthen the understanding of tax inspection and case selection.

Tax authorities at all levels must attach great importance to the importance of case selection, and all departments should form a joint force, establish a scientific case selection system, and make overall arrangements for case selection. Vigorously improve the professional level of tax inspection and case selection personnel and cultivate professional human resources. It is an important task to improve the overall quality of case selection personnel and train a group of tax inspection case selection personnel with comprehensive business as soon as possible. They should not only be proficient in financial knowledge, tax laws and policies, computer applications and other basic skills, but also be familiar with the characteristics of the industry and the production and operation methods of enterprises. Only in this way can we meet the needs of tax inspection and case selection.

(two) the integration and utilization of existing information resources, accelerate the development of tax audit case selection software.

Establish a centralized information base for future reference, change the previous working mode of passive case selection, and collect, sort out and store various information resources on the platform of computer system. Combined with the current data information, the case selection software of man-machine combination mode suitable for tax inspection work is developed as soon as possible. In the primary election, the processing speed of massive data is improved by means of computer system, and the qualified information in the information base is summarized according to the manually set parameters and indicators. During the inspection, the accuracy of the case is improved by manual analysis, and some typical enterprises are selected to investigate their tax-related situation, which provides effective clues for the implementation of tax inspection.

(3) Determine a systematic and complete index system for tax inspection and case selection.

The selection and determination of evaluation index of tax audit case selection is the most important basic work directly related to the quality of case selection. It is necessary to closely focus on the economic activities of enterprises, use various methods, deeply reveal various possible situations on the basis of the available data, make a horizontal and vertical quantitative comparison between their economic effects and various tax-related matters, and put forward qualitative and quantitative index standards on the basis of comprehensive analysis as a reference for determining abnormal taxpayers. Case selection personnel can use the control relationship between items in various financial statements to check the correctness of their columns, and then find out the clues of tax-related issues. A tax-related index system is formed by setting fair parameter indicators, and a data warehouse is formed by synchronously adjusting dynamic information to preset information sources for future evaluation and analysis.

(4) Strengthen the working contact between departments and enhance the pertinence of case selection.

Integrate information resources, broaden the scope of case selection and build a horizontal case selection system. With pre-audit analysis as the core, the organic connection of tax analysis, tax assessment, tax source monitoring and tax inspection can be realized. The establishment of planning statistics, tax collection and management, tax inspection and other departments of information sharing, two-way feedback, overall coordination, benign linkage operation mechanism. Form a close working network in order to find abnormal tax payment problems in time. The tax administration department will include taxpayers with key tax sources, key enterprises in special industries, abnormal tax burden changes, long-term zero tax burden and negative tax burden declaration, low tax credit rating and many problems found in daily management and tax inspection in the key assessment scope. In the process of implementation, tax administrators should timely grasp the actual production and operation of taxpayers through daily collection and management, refer to the industry tax burden monitoring data and the early warning values of various evaluation indicators, conduct peer-to-peer tax assessment on enterprises, and decide whether to transfer relevant assessment cases to the inspection department. Effectively form a working mechanism to find abnormal tax payment in time through tax analysis, find out the reasons through tax assessment, transfer suspected tax evaders to tax inspection in time, and implement doubtful point assessment through tax inspection, and give full play to the overall synergy of various departments.

(E) the establishment of a diversified tax information collection network

Establish a crisscross tax information network with internal and external connections, wide radiation range, fast transmission speed and strong monitoring ability. Pay attention to strengthen cooperation with the national tax department and expand the channels of case selection.

It is necessary to establish a system of information exchange and joint meeting, inform each other of the implementation of tax inspection, and conduct information screening, analysis and processing respectively.

For tax-related cases involving two departments, inform the inspection department of the other party of the investigation in time. It is necessary to establish a joint investigation system of national and local taxes. The joint action of national and local tax inspection departments not only saves manpower and material resources, avoids repeated inspection and multi-head inspection, but also improves the efficiency and quality of inspection work through joint efforts. Each year, the two bureaus take the lead, and the national tax inspection departments jointly investigate and deal with several representative major cases. & gt

Question 3: How to improve the accuracy of case selection is facing unprecedented challenges. In order to successfully complete the tax task assigned by the superior, the Inspection Bureau has carried out a series of research and exploration on how to improve the quality and efficiency of inspection and promote the scientific linkage of case selection, inspection, trial and execution. The quality and efficiency of inspection work largely depend on the accuracy of case selection. Only by choosing the correct inspection object and key points can we grasp the central link of the whole inspection work, promote the in-depth inspection and improve the deterrence and efficiency of tax inspection. Therefore, how to improve the accuracy of case selection is a problem that we must think about.

First, the status quo and difficulties of tax inspection and case selection work

It should be affirmed that in recent years, the inspection bureau has been exploring the method of case selection, and the accuracy of case selection has gradually improved, which has effectively cracked down on tax-related violations. However, there is still much room for improvement in the accuracy of case selection.

The method of case selection is relatively simple, and the breadth of case sources needs to be developed.

At present, there is no systematic case selection method and a scientific and comprehensive case selection index system. The source of the special inspection mainly comes from the taxpayer's report. Due to the different motives of informants, many clues are not credible, and many are false reports, which affects the accuracy of case selection to some extent. The source of the special inspection mainly comes from the manual case selection and case source transfer of the grass-roots bureau. For manual case selection, there is no unified computer case selection analysis system in China, and the inspection objects are randomly selected according to the inspection scheme, which needs to be improved scientifically and accurately.

(two) the index of case selection is not perfect enough to judge the source of the case.

Both computer and manual case selection must rely on the support of multi-channel tax information network and large-capacity economic information sources. Without rich and real information resources, it is impossible for case selection to take the initiative in the rapidly changing market economy environment. At present, there is still a lack of a unified tax database, and there is a lack of effective information transmission channels between inspection and collection, national tax and local tax, taxation and land and real estate. Although there are data of taxpayers' registration and collection in the collection and management software, there are some key data of taxpayers' daily operations, and accounting subjects are not included in the index of case selection. It is still difficult to grasp whether the case selection is accurate only based on taxpayers with large tax payment.

(3) There are many temporary resettlement cases, and the progress of case selection is difficult to control.

With the continuous management of macro-economy by the state, the special inspection of various cases to crack down on tax crimes has increased year by year. At the same time, priority should be given to cases assigned by superiors, transferred and reported by the masses, and the number of cases investigated and handled has increased rapidly. The autonomy of the inspection department to arrange the corresponding inspection plan is greatly constrained, and the case selection work also needs to actually collect the business situation and the tax tasks assigned by the superior. The workload of case selection is large and there are not enough personnel, which makes the progress of case selection difficult to control.

(D) The quality of transferred cases is not high, and inter-departmental cooperation needs to be strengthened.

There is a lack of perfect work connection system between inspection and collection and management, and an effective information sharing mechanism has not been established. The case source work handed over by the management did not fully meet the requirements of inspection and case selection, both in organizational form and in methods and measures. Some grass-roots management departments hand over the case source to cope with the task, which is limited to the brief statement of tax payment by tax administrators, lacking the description of key data indicators of enterprise operation and the comparative analysis with relevant tax payment indicators. Some cases have been handed over to the inspection department, even those with differences in management and those where the taxpayer's business address cannot be found, and the original meaning of case source transfer has been lost. The information transmission is not meticulous, and the audit results after the audit are quite different from the initial suspicious feedback and analysis, which leads to the decrease of the accuracy of audit case selection.

Second, some suggestions to improve the accuracy of audit case selection

(a) to do a good job in the investigation of election cases, to grasp enough information.

Conduct regular tax interviews and collect as much information as possible about the production and operation of enterprises in various industries. Collect and analyze the regional tax environment in time, strengthen tax investigation, and rely on accurate information to find valuable clues. Strengthen information exchange with State Taxation Administration of The People's Republic of China, industry and commerce, land and resources bureau and real estate management department, build an information sharing platform and establish a centralized information base for future reference. The case selection department should collect, sort out and store all kinds of information resources, update the taxpayer information in time, and expand the case selection channels.

(b) Improve the indicator system for inspection and case selection, and establish an early warning system.

The inspection department should put an end to the practice of waiting for the source of the case, make a comprehensive analysis of the data in the existing reference information base in time, select key indicators and parameters, and make a comprehensive analysis of its economic effects and various tax-related matters. & gt

Question 4: The basic requirement for selecting cases is () BCD.

Question 5: What new methods are used in tax inspection? In the information age, economic activities are becoming more and more complicated, and the means of tax evasion are constantly being renovated. If the tax inspection still adopts the traditional audit form, it will inevitably be passive. In fact, with the increasing integration of economic activities and the Internet, traces of economic activities can be seen everywhere on the Internet, and tax inspection can be "used for me".

The concept of "internet plus" can provide broader resources for tax inspection and case selection. On the one hand, with the opening of convenient online declaration channels, people can submit declaration materials without leaving home, and online declaration has become an important source of tax inspection in many places. On the other hand, with the rapid construction of big data information platform, * * various regulatory authorities, network operators, financial institutions and other units are gradually realizing information exchange, data interconnection and resource sharing. In this context, if tax inspection can keep pace with the times, increase the application of big data, and compare taxpayers' various economic data with their tax return data, then the quality of case selection will be greatly improved.

The concept of "internet plus" can help tax inspectors overcome difficulties and improve the quality and efficiency of handling cases. In the Internet era, more and more transactions are completed in the form of e-commerce, online signing, offline transactions, online payment, electronic bookkeeping and so on. Even regular transactions often leave messages in the Internet world. With the continuous development and application of third-party tax-related information and tax big data, if the tax inspection department gives full play to the role of tax big data and implements "Internet plus inspection", a variety of inspection troubles will be effectively solved.

Question 6: The difference between tax assessment and tax inspection lies in the difference between tax assessment and tax inspection:

1. Tax assessment and tax inspection have different purposes.

Tax assessment is mainly to improve the ability of taxpayers to fulfill their tax obligations according to law and improve the accuracy of case selection through the assessment of the authenticity of taxpayers' current tax sources. The purpose of tax inspection is mainly to investigate and deal with tax evasion, tax fraud and other tax violations, protect taxes, and promote the improvement of tax payment according to law and tax order.

2. Subject and object are different.

Tax assessment is mainly responsible for the tax source management department and tax administrator of the grass-roots tax authorities; The object mainly refers to the tax activities of all taxpayers and withholding agents within the current management scope. The tax inspection bureau is responsible for tax inspection, and the main body is simple and clear; The object has a strong pertinence, which mainly refers to the activities of taxpayers or withholding agents suspected of tax evasion, tax evasion, tax fraud and tax refusal.

3. The working procedure and the working place are different.

The procedure of tax assessment is to determine the object, analyze, inquire and verify, evaluate and deal with, give feedback and suggestions, and maintain and update the data of tax source management, which determines that tax assessment is generally carried out in the office of tax authorities. The procedure of tax inspection is much more complicated, and it is generally carried out in the office of the tax authorities and the site of the inspection object.

4, the specific role is different. Service is the function of tax assessment, and punishment, deterrence and education are the functions of tax inspection. Tax inspection mainly plays the role of law enforcement through punitive measures. Tax assessment is the first line of defense of tax management, and tax inspection is the last line of defense.

Question 7: How to give full play to the function of strike hard inspection? With the adjustment of ownership structure, a market economy has gradually taken shape.

The position and role of taxation in national economic life have been continuously improved and strengthened. A variety of economic components coexist, and business forms are increasingly diversified. The distribution of interests between the state, the collective and the individual has undergone a qualitative change. Tax evasion is more common and hidden. Tax evaders and tax cheaters are desperate to make huge profits. The new situation puts forward higher requirements for tax inspection, which requires constantly strengthening the tax inspection function, cracking down on all kinds of tax-related crimes and safeguarding the tax law. The transformation of tax inspection function from income type to attack type is in line with the needs of the development of the situation. At present, the tax authorities are limited by the conditions of law enforcement authority, law enforcement intensity and law enforcement means in cracking down on tax evasion and fraud, and it is difficult to crack down on offenders. It is difficult to form a high-pressure deterrent to offenders, and it is difficult to curb tax-related violations, resulting in the loss of state tax revenue.

Taxpayers have lost the environment of fair competition, and the law enforcement environment has gone from bad to worse. In this regard, I only talk about the weak links in the current tax inspection and the countermeasures to solve the problem. First, the status quo of tax inspection

1. The inspection methods are monotonous and weak, and the equipment is backward. At present, in the tax inspection of private economy, private economy and joint-stock enterprises, it is found that most of these enterprises do not establish accounts; Or "two sets of accounts", or off-balance-sheet operations, or accounting information is seriously inaccurate, or multiple accounts are opened, or a large amount of cash transactions are conducted, or goods are not invoiced, or inventory warehouses are hidden, making it difficult for tax authorities to truly understand taxpayers' sales income and grasp the real turnover of producers and operators. It is difficult to grasp the real business situation of taxpayers in tax inspection only by the current inspection methods, and it is quite difficult to obtain evidence. The Tax Administration Law gives tax authorities the right to inspect taxpayers' account books, production and business premises and places where goods are stored, inquire about their bank accounts, and order them to provide tax-related materials, documents and inquiries as well as tax-related issues. However, many taxpayers perjure themselves, prevaricate or evade inquiries on the grounds that the boss is absent. Do not cooperate with the inspection, or even snatch the evidence obtained. In the face of these illegal acts, the tax inspection department is often unable to obtain more conclusive and comprehensive evidence. When the judicial organs investigate, it has long been impossible to verify.

2. The final judgment is based on unclear facts and insufficient evidence.

The main function of tax inspection is to standardize tax payment behavior and find out whether taxpayers pay taxes according to law. The process of inspection is the process of confirming illegal facts, that is, the process of finding and identifying inspection evidence. If you can't find evidence, you can't prove the existence of illegal facts. If you can't identify the evidence, you can't use it as the basis for finalizing the case. At present, in practical work, the most commonly used evidence is tax inspection papers, documentary evidence, inquiry transcripts and so on. Tax inspection papers are records made by tax officials on the accounts, accounting vouchers and related tax issues involved in the investigation of accounts. The problems that existed a few days ago were that the manuscript was made simply and crudely, the quality was not high, and it could not be used as evidence, or the evidence obtained was not enough to support the decision of tax treatment, and some interrogation transcripts and other evidence could not confirm each other. If the interrogated person recants his confession, the tax authorities can not only characterize and punish his illegal behavior according to the interrogation record. Due to the lack of evidence, when the tax authorities conduct tax administrative reconsideration and litigation, or when the case is transferred, it is easy to cause the specific administrative act to be changed, revoked or lost, and even cause misjudged cases.

3. The cited laws and regulations are not standardized,

The Administrative Procedure Law stipulates that the people's courts shall try administrative cases on the basis of laws, administrative regulations and local regulations, and refer to the rules formulated and promulgated by various ministries and commissions in the State Council. According to the provisions of the law and the requirements of the people's court, when applying laws and regulations in administrative law enforcement, in addition to citing their names, specific terms and items must also be cited. Recently, the laws and regulations cited in the inspection work are often not specific, or only normative documents are cited.

4. Substituting punishment for punishment lacks rigidity.

According to the provisions of the Criminal Law, if the amount of tax evasion by taxpayers is more than 10000 yuan, and the amount of tax evasion accounts for more than 10% of the tax payable, criminal responsibility shall be investigated. In practical work, a considerable number of taxpayers have violated the criminal law but have not been transferred, and there is a phenomenon of substituting punishment for punishment.

5. The situation that entity is more important than procedure still exists to varying degrees.

The new Tax Administration Law not only supplements and perfects some tax collection and management systems, but also clearly stipulates the legal procedures that must be followed in implementing these systems. Judging from the actual situation of tax administrative law enforcement in China, the problems of emphasizing system over procedure and results over process still exist to varying degrees. According to statistics, in 1999, * * *...> & gt

Question 8: What is "web crawler 1" in tax inspection? Interpretation of web crawler

Web crawler, also known as web spider, is a program that automatically extracts web pages. Using web crawler technology to set up programs, we can select and grab relevant web information more accurately according to the established goals, which is helpful to quickly obtain useful tax-related information from the massive information on the Internet.

2. The application of web crawler

The tax-related information monitoring platform led by web crawler technology has three outstanding characteristics: classified capture, real-time monitoring and intelligent comparison.

The platform mainly captures information such as the announcement of listed companies, the reduction of shares by the top ten shareholders of listed companies, and the lifting of the ban on restricted shares from the securities finance website; The special computer of the risk control center captures, stores and sorts out relevant information in real time all day; The platform automatically compares the information obtained from the Internet with the tax collection and management system and other third-party information to screen out the information of tax collectors with tax risks.

3. The process of web crawler (please consult Caihui.com for details)

After entering the system, first connect to the computer of the Internet Risk Control Center, grab the announcement information of listed companies published by various websites through the web crawler program, and convert these information into recognizable texts. After the stock market closed that day, the scanner began to scan the announcement content crawled by the web crawler.

If the name of the enterprise managed by the IRS or other valid information appears in the scan, the monitoring platform will automatically associate the announcement with the enterprise managed by the IRS and display it on the computer screen in different colors and highlights. People in the risk control center can see relevant information in real time.

Question 9: On the question of fiscal and tax inspection, you should master the company's evidence. To tell the truth, there is no contact with the tax bureau that does not evade taxes, and no company will be found to evade taxes because of a phone call. In this case, the tax bureau doesn't have to do anything. Unless the amount involved is very large, and you must report it in writing, you can't just call.

Question 10: how does the tax bureau see tax evasion from the cash flow statement? Is the cash flow statement significant to the Inland Revenue Department? 50-point cash flow statement is an accounting statement that reflects the inflow and outflow information of cash and cash equivalents of taxpayers in a certain accounting period.

The cash flow statement first appeared as an internal statement of an enterprise, mainly to meet the needs of strengthening cash management within the enterprise. At present, cash flow statement has become one of the three major financial statements alongside balance sheet and income statement. The tax authorities can understand the taxpayer's financial report, conduct financial analysis, and understand the enterprise's tax payment and tax law compliance. Tax authorities at all levels should pay attention to the collection of data information of cash flow statement to prevent tax risks.

Applying the accounting information of cash flow statement to tax risk management can play a special role different from other statements. For example, the cash flow statement can make up for the shortcomings of traditional accounting statements and help tax authorities understand the real business situation of taxpayers. The cash flow statement describes in detail the cash flow generated by taxpayers' operation, investment and financing activities, and the composition of cash income and expenditure, which is more intuitive than the traditional income statement in evaluating the operating results, realizing profits and financial status of enterprises. The cash flow statement reflects the taxpayer's net cash flow, which is helpful to enhance the rationality of tax authorities' examination of tax return data. The information in the cash flow statement can be used to analyze the taxpayer's solvency and profitability, thus greatly enhancing the pertinence of tax professional response and audit selection.

At present, there are still many problems in the collection and application of enterprise cash flow statement data in tax management. For example, the data quality is not high. Some taxpayers cannot submit complete and accurate financial reports in strict accordance with the requirements of accounting standards. The phenomenon that enterprises open accounts with multiple heads and settle accounts with personal credit cards exists in a large number, which makes some cash receipts and payments not enter the accounting scope and weakens the integrity of the cash flow statement data.