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Tax law enforcement inspection refers to the general term for tax authorities at all levels to supervise, inspect or deal with the tax law enforcement actions of tax authorities at their own level, their direct agencies, dispatch agencies, or tax authorities at lower levels.

Tax enforcement inspection

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Tax law enforcement inspection refers to the implementation of supervision, inspection or processing of tax law enforcement actions by tax authorities at all levels and their direct agencies, agencies, or tax authorities at lower levels.

The content of tax law enforcement inspections is the comprehensive situation of administrative law enforcement by tax authorities at all levels, including:

1. Check whether the tax-related documents meet

(1) Knowledge of law enforcement inspection work is clear, but there are

(I) New improvement in law enforcement inspections

1. On organizational arrangements. Clarify the responsibility system of the tax enforcement inspection director. It is under the leadership of a bureau. The tax administration section (Regulations Section) is specifically operated and managed by members of the law enforcement inspection team. This makes it a global task.

2. Staffing of law enforcement inspectors. To give full play to the role of the law enforcement inspection leading group, each member can be divided into several inspection teams, with the deputy directors of each business as the team leader, to provide centralized training for law enforcement team personnel, strengthen professional skills, and conduct inspections at the same time as the business divisions, signing inspections Opinions are reported to the supervisory discipline inspection department to formulate law enforcement fault investigations in accordance with the relevant provisions of the fault liability investigation methods, and meet to discuss the final decision.

(2) Adhere to the "eight characters" to ensure effective enforcement inspections

1. Publicity for "broad". Pay attention to conducting extensive publicity and making public opinion before, during and after the event, and create an atmosphere of law enforcement inspection among all cadres. Before the inspection, issue inspection notices in the form of documents to urge the units under investigation to conduct extensive and comprehensive self-inspection and self-correction; during the inspection, at any time, specify the mistakes, their consequences, and how to regulate law enforcement for the wrong enforcement actions; , To report the problem globally, and issue a decision on rectification within a time limit.

2. Check the content for "change". Adopt the "man-machine" inspection mode to ensure the effective development of law enforcement inspections. Before each inspection is carried out, an investigation must be carried out to comprehensively analyze the dynamics of external tax violations and the status of internal law enforcement, and determine the focus of the inspection.

3. Check the method for "new". According to the principles of cadre exchange and professional division of labor, when arranging the inspection team, arrange for comrades who have been engaged in this business to inspect this work, and strengthen the pertinence of the inspection; adopt a combination and corresponding method of internal inspection and extended taxpayer inspection. Combining internal and external; using a combination of comprehensive inspection and typical spot checks, point-by-point.

4. "Fine" in the implementation process. During the inspection, the inspection team is required to perform their duties according to the division of labor, and must perform corresponding inspections on the examination and approval powers, documents, time limits, procedures, etc. of the relevant business duties of each law enforcement act; if problems are found in time, they should be notified at any time to achieve mutual interaction. During the inspection, strictly follow the procedures. The issues listed in the manuscript must be specific and indicate the source, type, digital amount involved, and the situation of the responsible person. If necessary, obtain a copy of the original voucher.

5. Find the truth in the facts. It does not appear on the surface during the inspection. The original documents must be inspected for the identified problems. Adequate evidence must be obtained. The acquired materials must be comprehensively analyzed and repeatedly compared. It must be clear which tax law provisions have been violated. For violations of the law, the specific amount of under-collection, non-collection or over-collection must be accurately determined; those who are responsible for the offense must obtain relevant evidence materials, and if necessary, the disciplinary inspection and supervision personnel shall participate in the investigation and obtain relevant inquiry materials to enforce the law. The determination of facts must be unambiguous.

6. Handle problems with strictness. All issues identified in the inspection must be dealt with seriously, especially if under-levy or non-tax levy reaches a certain amount, and will never be tolerated. The relevant responsible personnel, regardless of who is involved, will be handed over as soon as the facts are accurate. The supervisory department shall deal with the relevant regulations.

7. After investigation, rectify and seek "real". The first is to require the unit under investigation to rectify issues that can be rectified immediately; other issues must also be rectified within a time limit from the date of receipt of the decision to process. The second is to clarify the problem rectification report materials must be accompanied by the original voucher or photocopy of the rectification; the third is to require the Law and Regulations Division to supervise the rectification situation during the rectification process, if it fails to meet the rectification requirements, rectification within a time limit; rectification After the conclusion, submit a written report of the rectification to the Law and Regulations Section to ensure that the rectification of the problem is implemented.

8. Check responsibility for "strong". First, law enforcement officers must have a strong sense of responsibility, and they must do a good job of self-inspection of law enforcement. Any law enforcement faults that have been found out have been rectified in time during law enforcement inspections, and no serious consequences have been caused. Law enforcement inspectors should keep records. , No longer investigate. The second is that the inspectors should have a strong sense of responsibility. Any law enforcement inspector who fails to perform his inspection duties seriously and is notified by a superior of a problem is deemed to be jointly and severally responsible for the inspector's fault. Investigate.

(3) Achieving the "Four Combinations" to promote internal and external governance

1. Combine with cadre building. One is that the personnel participating in the law enforcement inspection are business leaders, and the inspection process is also a learning process, which has a certain effect on improving the overall business quality. The more important thing is to make them develop a standard law enforcement work style and become a tax law enforcement position. On the front row. Second, through strict inspection of internal law enforcement actions, issue notifications, strengthening of rectification and serious investigation, etc., each law enforcement officer will be aware of the fact that he will be held accountable if he does not comply with the law, and urge each tax officer to actively improve through various channels. Your own qualities. Third, the law enforcement inspection is closely integrated with the assessment of tax cadres, and the problems found in the law enforcement inspection are used as important basis for appointing, changing posts, assessing and appraising cadres, and assessing civil servants.

2. Combined with the implementation of the law enforcement responsibility system. Tax law enforcement inspection is a kind of supervision of the results of law enforcement, and it is an important form of ex post supervision of tax law enforcement supervision. Law enforcement supervision is only combined with the law enforcement responsibility system. Investigating faults can give full play to the positive role of law enforcement accountability and ensure that the role of law enforcement supervision can be implemented.

3. Combined with the promotion of the quality of collection and management. Through a comprehensive inspection of internal law enforcement behaviors, the "family base" has been clarified. Based on this, on the one hand, in order to address the problems and loopholes in law enforcement, on the one hand, further develop and improve work systems, plug the loopholes, and reduce violations of laws (regulations from the source). ) The possibility of law enforcement, on the other hand, through strict implementation of the law enforcement inspection work situation analysis and notification system, the implementation of fault liability investigation system, rectification of the situation report acceptance system, so that each law enforcement officer's awareness of the law enforcement has been strengthened.

4. Combined with internal review and assessment. The results of law enforcement inspections to a large extent reflect the level of law enforcement of the investigated units. Combining law enforcement inspections with internal reviews and assessments can better bring out the effectiveness of law enforcement supervision. On the one hand, the content of law enforcement inspections is an important part of the objective management assessment, so that the focus of the assessment shifts to assessing the quality of law enforcement; on the other hand, law enforcement inspections are used as important internal assessment methods. The problems found during the inspection serve as an important basis for assessments such as first-selection at the end of the year, payment of allowances, appointment of cadres, and change of posts.