Two, comprehensively standardize the tax inspection documents. Both internal and external documents must be filled in and used as required. The font size of tax inspection notice, inquiry notice, tax treatment decision and other documents should be unified, and the year should be in the full name of the advertisement, with the word "year" removed and enclosed in hexagonal "]"; The year and serial number should be Arabic numerals; No and dummy "0" must not be added before the serial number; The date of writing or issuance should be written in Chinese characters on the year, month and daily use throughout the year, and Arabic numerals are not allowed. In short, we should start from every link and every detail. It is suggested that the personnel of each post should be trained intensively in case selection, execution, trial and execution, so that they can be familiar with the standards of law enforcement documents and consciously develop the habit of standardizing their use. Judges should give special training to each post to comprehensively standardize the filling and use of audit documents.
Three, the tax laws and regulations cited in the document should be complete. When making tax inspection reports, tax administrative punishment notices, tax treatment decisions and other documents. , must be based on the cited tax laws, administrative regulations or rules, indicate the file name, document number and specific terms, and quote the original text, and shall not reverse the order, shall not simplify the complex, and shall not lay the groundwork. For example, when making a tax treatment decision, it is decided not to charge tax late fees for obtaining false invoices in good faith. According to the Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Issue of Taxpayers Obtaining False Special VAT Invoices in Good Faith to Deduct Taxes and Paying Late Fees (Guoshuihan [2007]1240), "If a taxpayer obtains false special VAT invoices in good faith and recovers the tax deduction according to law, it does not belong to the situation stipulated in Article 32 of the Tax Administration Law. If a taxpayer fails to pay taxes within the prescribed time limit, the provisions of this article shall not apply unless the tax authorities order him to pay within a specified time limit. It is decided that the two special invoices for value-added tax obtained by your unit have been deducted from the input tax of 20,000 yuan to be recovered, and no late payment fee will be added. " Judges should carefully examine and check the formed audit documents, strictly check them, resolutely return those that do not meet the standards, and revise and correct them again until they meet the standards.
Four, the formation of written documents should be accurate. The illegal facts, illegal means and qualitative basis of tax-related cases must be clearly explained, accurately expressed and thoroughly analyzed for people to see at a glance. The whole document should be true, clear, clear, straightforward, standardized in words, correct in punctuation and concise in words. It is suggested that the training of writing, computer application and tax business knowledge should be done well to improve the comprehensive quality of inspectors.
Five, the production of tax inspection papers should be rigorous. When making tax inspection documents, tax inspectors must be rigorous and meticulous, and the problem belongs to the problem and the situation belongs to the situation. They must never change the problem into a situation, let alone turn the situation into a problem. For example, the description of the qualitative and illegal facts of the illegal behavior of barter without output tax should be made as "an audit of the problem of a unit without output tax for barter", but not as an audit of a certain situation. Generally, you have to write a manuscript, and you can also use printed papers if you have the conditions. The "witness" must be signed by the inspector himself, and may not be signed on his behalf; After the manuscript is completed, it should also be submitted to the tax party himself (when the party is an individual) or the relevant person in charge for approval, and then sign the basic information card "The above situation is true and verified." Sign the relevant certificate "The above questions are true and the data are checked correctly." Comments, and signed and sealed. The paper evidence obtained shall be signed by the parties concerned. "This copy is consistent with the original and provided by our company." Sign the name, date and official seal at the same time, and do not use the special seal of "This copy is provided by our company and consistent with the original" carved without authorization. It is suggested not to use the word "consistent" when signing opinions. According to Modern Chinese Dictionary, the definition of "consistency" is "no objection"; Be together; The meaning of "together"; The definition of "consistency" is "consistency with each other", so it is more appropriate to use the word "consistency".
Six, the inquiry record must be complete. The record of inquiry (investigation) is set according to the provisions of Articles 54 and 58 of the Tax Administration Law and Article 37 of the Administrative Punishment Law for inspectors to use when inquiring about the tax-related situation of the parties and relevant personnel. The Code of Tax Law Enforcement Documents stipulates that at the beginning of the transcript, the tax inspector shall identify himself and clearly inform the legal obligations and rights of the party being questioned (investigated). For example, as stipulated in Article 54, paragraph 4 and Article 57 of the Tax Administration Law, the parties concerned have the legal obligation to accept inquiries (investigations) from the tax authorities, while Article 12 of the Tax Administration Law stipulates that the parties concerned have the legal right to ask the inquirers (investigators) to withdraw. Questions and answers should be used in written records. The transcript must be detailed and specific, try to record the original words, and can't be handled at will. After the record is made, it must be checked by the person being questioned (investigated). After the person questioned (investigated) thinks that the record is correct, he should not only sign and seal at the end of the record, but also sew and seal it. It is suggested that interrogation transcripts should be colloquial, and generally no manuscripts should be typed.
Seven, to further standardize the inspection and law enforcement procedures. According to the relevant provisions of the Tax Administration Law and its detailed rules for implementation, when inspecting taxpayers and withholding agents according to law, tax inspectors must show their tax inspection certificates and issue a tax inspection notice, and the inspected object should sign and seal the tax document receipt; For tax-related cases that need to be investigated, an examination and approval form should be made before or after the investigation; For the cases put on record for investigation, after the tax inspection, a tax inspection report shall be made, and the inspectors shall sign the report, but not each other, and then the inspected object shall sign the opinions in the column of "Opinions of the inspected unit" on the back cover of the report; For cases that should be given tax punishment according to law, a decision on tax administrative punishment shall be issued 3 days after the issuance of the Notice on Tax Administrative Punishment; If the illegal act is minor and can be exempted from administrative punishment according to law, it shall make and issue a "Decision on No Tax Administrative Punishment"; If the tax late fee is not charged according to law, it shall also be explained in the decision on tax administrative punishment. In short, in the process of law enforcement, inspectors should conscientiously implement the provisions of tax laws, administrative regulations or rules, and consciously enhance their legal awareness. Work should be carried out according to procedures, step by step, and completed as required. The whole law enforcement activities should be legal, well-founded, complete and standardized. At the same time, it is suggested that inspectors should constantly strengthen their own learning, improve the level of law enforcement and minimize the risk of law enforcement.