First, understand the basic processes and procedures of tax inspection.
When dealing with tax inspection, we first need to understand the basic flow and procedure of tax inspection. Tax inspection generally includes inspection preparation, inspection investigation, inspection conclusion and inspection report. Taxpayers need to know the purpose, scope, time and method of inspection and make good preparations before inspection.
Second, maintain tax compliance and reduce tax risks.
In order to avoid tax inspection, taxpayers need to keep tax compliance, abide by tax laws and regulations, and avoid illegal acts and tax loopholes. Taxpayers should standardize accounting, declare and pay taxes accurately and timely, and avoid false invoicing and irregularities.
Three, do a good job in tax file management and filing.
Taxpayers need to do a good job in tax file management and filing when handling tax inspection. Taxpayers should timely file and update the basic information, financial information and tax information of enterprises, keep the information complete and accurate, and avoid being inspected and punished for incomplete or inaccurate information.
Four, cooperate with the tax inspection work
In the process of tax inspection, taxpayers should actively cooperate with tax inspection. Taxpayers should carefully read the tax inspection notice and prepare relevant materials and documents, such as enterprise registration certificate, tax registration certificate, financial statements, bills, etc. , and cooperate with the tax inspector's inquiry and investigation.
Verb (abbreviation for verb) seeks help and support from professionals.
In the face of complex tax inspection problems, taxpayers need to seek the help and support of professionals. You can consult with tax authorities, accounting firms, law firms and other professional institutions, get reasonable suggestions and support, and avoid falling into a passive state because of your lack of knowledge and experience.
Sixth, protect your legitimate rights and interests.
In the process of tax inspection, taxpayers need to protect their legitimate rights and interests. Taxpayers should know their legitimate rights and interests and the procedures for handling tax disputes to avoid losing their rights and interests due to improper handling. When necessary, taxpayers can complain or appeal to the tax authorities to safeguard their legitimate rights and interests.
How long is the time limit for tax prosecution?
The retrospective period of tax audit is generally three years, which can be extended to five years under special circumstances.
To sum up, tax inspection is an important part of tax management and an important opportunity for taxpayers to test their compliance and risk management capabilities. Taxpayers should strengthen the construction of their own tax compliance, do a good job in tax file management and filing, safeguard tax compliance, actively cooperate with tax inspection, seek the help and support of professionals, and safeguard their legitimate rights and interests. At the same time, tax authorities should strengthen the standardization and fairness of tax inspection, improve the efficiency and quality of inspection, and provide better services and support for tax management and tax compliance construction.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 32
If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.