. (1) Drafting draft laws and regulations, departmental rules and normative documents on tax inspection; Organize the formulation and improvement of tax inspection procedures and the selection, inspection and trial of cases,
Implement the relevant business regulations of each link; Explain the general problems in the implementation of tax inspection laws and regulations, departmental rules and normative documents;
(two) to cooperate with the legislative, public security, procuratorial and judicial organs and other relevant departments to solve the problems of legal application and judicial interpretation of tax inspection and tax-related criminal cases.
(three) to organize, coordinate and supervise the investigation and punishment of tax violations.
(four) to participate in the trial of major tax violations; Organize the implementation of punishment hearing.
(five) to formulate and organize the implementation of the national tax special inspection work plan, and take the lead in organizing the national or regional tax special rectification work.
(6) Coordinating judicial work in tax inspection; Participate in the coordination of tax security.
(seven) to accept reports of tax violations, handle matters related to the filing and investigation of major tax violations, and put forward trial opinions.
(eight) to investigate and deal with special invoices for value-added tax and other deduction vouchers in tax violation cases; Participate in the construction of cooperative investigation information management system.
(nine) to participate in the management and inspection of special funds.
(ten) to handle other matters assigned by the leadership of the General Administration.
Inspection Bureau is the functional department in charge of tax inspection in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). The main responsibilities are: drafting draft laws and regulations, departmental rules and normative documents on tax inspection; To handle the filing and investigation of major tax cases and put forward handling opinions; Guide and coordinate the inspection work of the tax system. Investigate and deal with cases of tax evasion, tax refusal and tax fraud, and guide the inspection work of the national tax system of this province.
There will be no impact and it will not be blacklisted. If you evade taxes, the company-level legal person will also be subject to corresponding legal sanctions.
1. Regarding the tax evasion investigated, the Tax Administration Law clearly stipulates that if a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
2. Regarding the responsibility of the current accountant, because the previous accounts were not made by the current accountant, the problem of tax evasion handled by the former accountant has nothing to do with the current accountant. Because the criminal law involves the principle of a legally prescribed punishment for a crime and the responsibilities are clear, the current accountant does not have to bear the responsibilities of the former accountant and will not be blacklisted.