Why is the national tax inspection bureau coming to audit the accounts?

There are many reasons why the national tax inspection bureau comes to audit the accounts, as follows:

1, received a report from his unit or individual;

2. The company report found obvious loopholes;

3. Routine spot checks;

4. Supervision and inspection by higher tax authorities;

Note: In theory, tax audit shall not exceed twice a year, and each time shall not exceed 15 days;

The relevant provisions are as follows:

1. The State Administration of Taxation and the Local Taxation Bureau should strictly control the number of tax inspections and conduct special inspections for the same taxpayer at most twice a year; However, in the daily collection process, the verification and inspection of taxpayers' declarations and tax matters, as well as the inspection of reports, investigations and matters approved by superiors, are not limited by the number of inspections.

2, the tax authorities at all levels should try to implement comprehensive inspection, to avoid repeated inspection of a single tax and a single project. It is necessary to standardize the inspection procedures and limit the inspection time. In principle, the inspection of each taxpayer shall not exceed 15 days, and the inspection results shall be mutually recognized and shared in the system under its jurisdiction.

3, between the State Taxation Bureau and the local taxation bureau to establish a regular information exchange system, as far as possible to carry out joint inspection; For separate inspections, it is also necessary to communicate the situation and feedback information in time through joint meetings or other forms to promote the pertinence and effectiveness of inspections.

4, the implementation of the tax inspection plan system, is a concrete measure to implement the "Regulations", but also an important step to promote and deepen the reform of tax collection and management, tax authorities at all levels should seriously supervise and inspect the implementation. Those who disregard the overall situation, disobey orders, carry out inspections without authorization, increase the number of inspections in disguise, and engage in malpractices for selfish ends, neglect their duties or abuse their powers in the implementation of inspections should be seriously investigated for responsibility.