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浅谈对税务机关行使税务检查权的规范
来 源:www.71-fuwu.com     发布时间:2016-7-11 11:46:12

1.检查存款账户在审批、使用、人员等方面有严格限制。如税务机关查询从事生产经营的纳税人、扣缴义务人在银行或者其他金融机构的存款账户,应经县以上税务局(分局)局长批准,凭全国统一格式的检查存款账户许可证明进行检查。税务机关在调查税收违法案件时,必须经设区的市、自治州以上税务局(分局)局长批准,才可以查询案件涉嫌人员的储蓄存款,并不得将查询存款所获得的资料用于税收以外的用途。


2.控制检查次数。税务机关应建立科学的检查制度,统筹安排检查工作,严格控制对纳税人、扣缴义务人的检查次数。国家税务总局规定,由稽查部门牵头,统一布置部署各类检查,建立国、地税局联合检查和检查结果共享制度,减少重复检查。


3.应当出示相关税务证件。税务机关派出人员进行税务检查时,应当出示税务检查证和税务检查通知书。


4.实行检查回避制度。税务人员进行税务检查,查处税收违法案件,实施税务行政处罚,与纳税人、扣缴义务人存在下列关系之一的,应当回避:夫妻关系;直系血亲关系;三代以内旁系血亲关系;近姻亲关系;可能影响公正执法的其他利害关系。对税务人员应回避而没有回避,对直接负责的主管人员和其他直接责任人员,依法给予行政处分。


5.税务机关实施税务检查,应当有两人以上参加。


6.应保守被检查人的秘密


7.调账检查有严格的审批和时间限制。经县以上税务局(分局)局长批准,可以将纳税人、扣缴义务人以前会计年度的账簿、记账凭证、报表以及其他有关资料调回税务机关进行检查,但是税务机关必须向纳税人、扣缴义务人开付清单,并在3个月内完整退还。有特殊情况的,经设区的市、自治州以上税务局局长批准,税务机关可以将纳税人、扣缴义务人当年的账簿、记账凭证、报表和其他资料调回检查,但必须在30日内退还。


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.


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