What Does a Tax Inspector Do?

Tax inspection is a collective term for internal and external inspection and supervision by tax authorities. Internal inspection refers to a method by which tax authorities at all levels inspect and supervise the implementation of tax policies, regulations, and systems by tax authorities and tax personnel at lower levels in accordance with the state's tax policies and regulations, tax management systems, and tax personnel management systems. The inspection of tax personnel by tax authorities at all levels is often referred to as "tax supervision." External inspection refers to a method by which tax authorities inspect and supervise the taxpayer's performance of tax payment obligations in accordance with national tax policies, regulations, and financial accounting systems. It is generally referred to as "tax inspection" or "tax inspection". Tax authorities have different purposes, tasks and functions for internal inspections and external inspections. ^[1]

Tax inspection

Tax inspection is an important part of tax collection management. It means that the tax authority

Tax assessment

· 1)

The contents of tax inspection mainly include the following aspects:

Check

Check

Tax inspection by tax authorities generally adopts the following three methods:

The form of tax inspection refers to the specific organization of tax inspection by tax authorities. The form of tax inspection often differs depending on the inspection time, inspection content and inspection purpose. It mainly has the following types:

(1) Mass inspection.

This form of inspection is organized by tax authorities

Tax inspection is the exercise of the power of law enforcement by the tax authorities on behalf of the state, and must strictly follow certain law enforcement procedures. According to the seriousness of the problem of the subject, the tax inspection procedures include simple procedures and general procedures. The general procedure of tax inspection includes four links: case selection, implementation, trial and enforcement. All tax cases that are filed must go through the trial link and be handled in accordance with the general procedures. For tax cases that do not need to be filed or do not meet the standards for filing, generally simple procedures are followed.

Tax inspection is one of many means of economic supervision. Compared with accounting inspection, audit inspection, and price inspection, it has its own characteristics:

1. Specific inspection subjects. The main body of tax inspection is the tax authority, which exercises political power on behalf of the state and inspects all economic and taxable behavior of taxpayers in accordance with law.

2. Specific inspection objects. The objects of tax inspection are limited to taxpayers and withholding agents with tax obligations.

3. Specific inspection purposes. The purpose of tax inspection is to ensure the timely and full storage of the state's fiscal revenue, to strictly regulate the law of financial brokerage, to standardize the tax order, and to achieve tax functions.

4. Specific inspection basis. Tax inspection is an economic supervision activity based on national tax laws and regulations, based on the premise of accounting, and based on the implementation of the accounting system.