1 check the deposit account in the examination and approval, use, personnel and other aspects of strict restrictions. Such as the tax authority to engage in production and operation of the taxpayer, withholding agent in a bank or other financial institutions deposit account, approval of the Commissioner of a tax bureau (sub Bureau) at or above the county level, by unified format savings account inspection permit that are examined. Tax authorities in tax related violation cases must by the districted city, autonomous prefecture and above tax bureau (sub Bureau) approval of the director, can inquires the cases suspected of personnel savings, and not to query data of deposits obtained for purposes other than taxation.
2 control check number. Tax authorities should establish a scientific inspection system, co-ordinate arrangements for the inspection work, strict control of to the taxpayer, withholding agent inspection frequency. State Administration of Taxation, led by the audit department, the deployment of various types of arrangements for the deployment of inspection, the establishment of the state and Local Taxation Bureau of the joint inspection and inspection results sharing system, reduce duplication check.
3 the relevant tax certificates shall be produced. When sending personnel to the tax authorities for tax inspection, they shall produce the tax inspection certificate and the tax inspection notice.
4 to implement the system of examination and avoidance. Tax officials of tax inspection, investigate and deal with illegal cases of tax, the implementation of the tax administrative penalty, and taxpayers and withholding agents are one of the following relationships should be avoided: the relationship between husband and wife; lineal and consanguineous relation; collateral relatives within three generations; close affinity; may influence impartial law enforcement of other interested parties. The tax personnel should be avoided and not avoid, the person in charge directly responsible and other personnel directly responsible shall be given administrative sanctions according to law.
5 tax authorities to implement the tax inspection, there should be more than two people to participate in.
6 should keep the secret of being checked.
7 transfer account inspection has strict examination and approval and time limit. Above the County Commissioner of a tax bureau (sub Bureau) approval, can the taxpayer, withholding agent before the annual accounting books, accounting vouchers, accounting statements and other relevant materials transferred back to the tax authorities for inspection, but the tax authorities must to the taxpayers, withholding agents on pay, and within three months for a complete refund. There are special circumstances, with the approval of the districted city, autonomous prefecture or above tax bureau chief, the tax authorities can the taxpayers and withholding agents when the account books, accounting vouchers, statements and other information transferred back to check, but must be refunded within 30 days.