What are the supervision methods for key tax work in 2022?

In order to comprehensively promote tax administration according to law, rectify and standardize tax order, improve tax compliance and create a fair and just tax environment ruled by law, a new tax supervision system based on "double random and one open" supervision, "internet plus supervision" as the basic means, supplemented by key supervision and "credit+risk" supervision has been established. According to the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on printing and distributing

Notice (Guo Shui Zong Fa [20 15] 104), this plan is formulated.

First, the scope of spot checks

Spot checks include all enterprises in the classified directory database of tax inspection objects at all levels. Among them: the directory database of key inspection objects of district and city tax inspection, with a spot check ratio of not less than 20%; Non-key tax source enterprises, the proportion of spot checks does not exceed 3%; For non-enterprise taxpayers, the proportion of spot checks shall not exceed 1%. Taxpayers who have received tax inspection within 3 years are not included in the scope of this spot check in principle. All randomly selected enterprises.

Ningxia Taxation Bureau will carry out special tax rectification for key industries in the whole region, mainly conducting random checks on real estate development enterprises, export tax rebate enterprises and tax intermediaries with large business volume and high tax-related risks within their jurisdiction. Municipalities should focus on industries (projects) with high tax risks, such as waste materials, agricultural products acquisition and high-income people, according to the tax risks of industries in the region, and can also determine their own industries to carry out special tax control. Within three years, it is not allowed to conduct random spot checks on industries that carry out special industry norms.

The inspection year of tax inspection spot check is: 20 19 to 202 1. If a major tax violation clue is found, it should be traced back to the previous year or extended to 2022.

Second, the sampling method

Random sampling should adopt a combination of directional sampling and non-directional sampling to determine the sampling object. Random sampling of special tax standards for key industries organized by enterprises in the directory of key inspection objects at the district level and Ningxia Taxation Bureau, the inspection bureau of Ningxia Taxation Bureau adopts fixed sampling method to determine the sampling objects, and issues them to the municipal bureaus through the "golden tax phase III random sampling work platform"; For the enterprises in the list of key inspection objects of each municipal bureau, the tax inspection departments of each city shall determine the spot check objects by means of non-directional spot check; For non-key inspection object directory database enterprises, the targeted spot checks are mainly adopted, supplemented by non-targeted spot checks to determine the spot checks; Non-enterprise taxpayers mainly adopt non-directional spot checks, and the municipal bureaus determine the spot checks themselves.

Third, the timing.

(1) Deployment phase (March 2022)

The tax authorities at all levels have fully mobilized and deployed the tax inspection and spot checks, and determined all kinds of spot checks as required.

(II) Implementation stage (March 2022 to165438+1October)

The tax authorities at all levels shall organize the implementation of self-examination and key inspection of random sampling objects. Ningxia District Taxation Bureau (Inspection Bureau) will supervise the development of local work and incorporate it into performance appraisal.

(3) Summary stage (2022 1 1 month)

The tax departments at all levels should summarize the annual tax inspection and spot check, analyze the problems and implement the rectification. Municipal tax inspection departments should submit the annual summary of tax inspection and spot check work and the analysis report of industry (project) work to Ningxia Taxation Bureau (Inspection Bureau) before the end of 0+65438 in 2022.