1, check the contract, inquire about the specific contents of the contract signed by both parties, and check whether there is any abnormal transaction from the actual business scope and demand of the enterprise;
2. Check the invoices to see whether the invoices issued by the seller are in line with the business within the business scope of the enterprise, and whether the invoices collected by the buyer are needed for the daily operation of the enterprise;
3. Check the upstream and downstream, and check the account books of the upstream and downstream to see whether the economic business content of the same transaction recorded by the buyer is consistent with the sales policy;
4. Check the capital flow, starting with the settlement method, and check whether there is no real capital flow or the capital flow returns abnormally, and the capital flows of both parties are inconsistent.
Inspection time:
Thinking of the audit of the tax bureau, it is not always checked. Although it is not fixed, it is generally concentrated in May-65438+February every year.
Of course, if the big data of the fourth phase of the Golden Tax determines that there is a problem with the enterprise, then the inspection team may also go directly to the door for inspection.
To sum up, tax inspection refers to the comprehensive and comprehensive inspection of taxpayers and withholding agents' fulfillment of tax obligations and withholding obligations organized and implemented by tax inspection departments according to law. Tax inspection is an important step and link of tax collection and management, and it is the representative of the national tax authorities.
A form of inspection and supervision of taxpayers and their tax payment.
Legal basis:
Article 2 of the Regulations on Tax Inspection
The basic task of tax inspection is to investigate and deal with tax violations according to law, safeguard tax revenue, maintain tax order and promote tax payment according to law.
Tax inspection shall be carried out by the inspection bureau of the tax bureau according to law. The main duties of the Inspection Bureau are to inspect and handle the tax obligations, withholding obligations and tax-related matters of taxpayers, withholding agents and other tax-related parties according to law, as well as other related work carried out around the inspection and handling. The specific duties of the Inspection Bureau shall be determined by State Taxation Administration of The People's Republic of China according to the relevant provisions of the Tax Administration Law and its detailed rules for implementation.
essay
Tax inspection should be based on facts, take the law as the criterion, and adhere to the principles of fairness, openness, justice and efficiency.
Tax inspection should rely on the people and strengthen contact and cooperation with relevant departments and units.
Article 4
The inspection bureau carries out tax inspection work under the leadership of its subordinate tax bureau.
The superior inspection bureau manages, guides, evaluates and supervises the inspection business of the subordinate inspection bureau, and guides and coordinates law enforcement and case handling.
The inspection bureaus of state taxation bureaus and local taxation bureaus at all levels should strengthen contact and cooperation, exchange information and share information in a timely manner, conduct joint inspections on the same inspected object as far as possible, and make treatment decisions respectively.