Institutional responsibilities (1) Drafting draft laws and regulations, departmental rules and normative documents on tax inspection; Organize the formulation and improvement of tax inspection procedures and related business rules for the selection, inspection, trial and execution of cases; 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.
The Inspection Bureau consists of comprehensive department, system department, system department, report center (case source management office), inspection department, inspection department, inspection department, inspection department, inspection department, inspection department, inspection department, inspection department and inspection department. The inherent function of tax inspection determines the "top priority" position and role of inspection in tax collection and management, especially with the implementation of the new tax collection and management model, the formation of taxpayers' independent tax declaration and the professional pattern of tax collection and management inspection, and this position and role of inspection is more prominent. General tax loopholes will be automatically repaired with the improvement of taxpayers' quality and tax collection and management methods. The main contradiction of tax collection and management will be how to punish the intentional and serious illegal and criminal acts of a very small number of taxpayers.
I hope the above contents are helpful to you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 11 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that the duties of tax collectors, administrators, inspectors and administrative reconsideration personnel should be clear, separated and restricted.
Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan;
If the circumstances are serious, a fine of two thousand yuan or more and ten thousand yuan or less shall be imposed:
(1) Failing to go through the tax registration, change registration or cancellation registration within the prescribed time limit;
(2) Failing to set up and keep accounting books or keep accounting vouchers and relevant materials in accordance with regulations;
(3) failing to submit the financial accounting system, financial accounting treatment methods and accounting software to the tax authorities for future reference;
(4) Failing to declare all bank account numbers to the tax authorities as required;
(five) failing to install and use the tax control device in accordance with the provisions, or damaging or replacing the tax control device without authorization.
If the taxpayer fails to apply for tax registration, the tax authorities shall order it to make corrections within a time limit;
If no correction is made within the time limit, the administrative department for industry and commerce shall request the tax authorities to revoke their business licenses.
Taxpayers who fail to use the tax registration certificate in accordance with the provisions, or lend, alter, damage, buy, sell or forge the tax registration certificate shall be fined more than 2,000 yuan 1 10,000 yuan;
If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.