Gansu: Cooperation Mechanism Between Auditing And Procuratorial Taxation Organs In Establishing Investigation Cases

< p > in order to intensify the investigation and prevention of job-related crimes, and crack down on and curb illegal acts of invoices, in 2013, the Gansu Provincial Auditing Office separately formulated the notice on the establishment of the coordination mechanism of the provincial procuratorial organs and audit institutions for investigating and preventing crimes by taking advantage of the links with the provincial people's Procuratorate and the local taxation bureaus, and the notice on strengthening cooperation in tax auditing and cracking down on invoices against illegal activities, and further determined the working mechanism and system of cooperation with each other so as to form the resultant force of punishing illegal and criminal offenses.

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< p > in the notice on establishing the coordination mechanism between the procuratorial organs in the whole province and the audit institutions for investigating and preventing crimes committed by other officials, seven working mechanisms were identified.

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< p > one is to establish and perfect the working mechanism of cooperation.

Procuratorial organs and auditing organs at all levels shall establish and improve the work mechanism of coordination and cooperation, actively carry out case investigation, intelligence consultation and learning and communication work in accordance with the principle of "standardizing in accordance with the law, performing their duties, being convenient, efficient and safe and confidential".

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< p > two is the establishment of case clues pfer and feedback mechanism.

Clues of suspected job-related crimes found in auditing by auditing organs at all levels shall be promptly pferred to procuratorial organs with jurisdiction in accordance with relevant laws and regulations.

The procuratorial organs quickly review the clues of the pfer, and give feedback to the relevant audit institutions.

The clues that the procuratorial organs master in the handling of cases belong to the audit scope of audit institutions are pferred to audit institutions in a timely manner.

The audit institutions conduct audit on the cases pferred and feedback the audit results to the procuratorial organs.

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< p > three is the establishment of information sharing query mechanism.

Procuratorial organs at all levels and a href= "http://www.91se91.com/news/index_c.asp" > audit institutions < /a > achieve information sharing. Audit information sharing mainly includes annual implementation of audit plans, key audit projects, leading cadres and leaders economic responsibility audit and other information, and the above information procuratorial organs can be regularly copied.

At the same time, in the process of investigating and handling job-related crimes, the procuratorial organs need to inquire about other audit information materials, and the procuratorial organs shall take the letter of introduction and the work permit to the audit institutions for enquiry.

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< p > four is the establishment of analysis and research mechanism.

Procuratorial organs at all levels should actively assist audit institutions in carrying out preventive publicity and education for job-related crimes, and jointly analyze and study the tracks and measures of the formation of job-related crimes with audit institutions.

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< p > five is the establishment of a work linkage mechanism.

At all levels, < a href= "http://www.91se91.com/news/index_c.asp" > procuratorial organs < /a > relevant internal functional organs of audit institutions shall establish a liaison system for specific coordination and cooperation, appoint special personnel to be responsible, and separately identify a liaison officer who is responsible for contacting and querying work.

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< p > six is to establish responsibility < a href= "http://www.91se91.com/news/index_c.asp" > investigation system < /a >.

Procuratorial organs and auditing organs at all levels must strictly abide by the confidentiality provisions in the process of inquiring and using information, and shall not disclose relevant information to irrelevant personnel.

Those who violate the provisions of the confidentiality system and disciplinary requirements and intentionally disclose relevant information shall be held responsible for violating disciplines and responsibilities of the relevant staff.

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< p > seven is the establishment of work notification mechanism.

Procuratorial organs and auditing organs at all levels choose appropriate time each year to inform each other of their coordination and cooperation in the investigation and prevention of job-related crimes, timely summing up good practices and experiences, commending and rewarding advanced collectives and advanced individuals, and effectively promoting the development of investigation and prevention of job-related crimes.

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< p > in the notice on strengthening the cooperation of tax and audit in cracking down on the illegal acts of invoices, it is stipulated that one is to establish a cooperative mechanism for tax and trial cooperation.

The provincial taxation bureau and the provincial audit office set up the Gansu provincial tax and audit cooperation leading group to determine the cooperative lead offices. The provincial taxation bureau is led by the Inspection Bureau. The provincial audit office is led by the regulatory office. The local taxation bureaus and audit bureaus of all cities, counties and districts should also set up corresponding leading bodies and identify liaison units; and the two is to establish a joint conference system.

The joint meeting is convened by the tax and trial cooperation leading group, convened in the first half of the year, and can be convened at any time in exceptional circumstances; and the three is to establish a system for pferring clues to invoices.

In the course of daily auditing, audit institutions find problems such as invoices and other tax violations, and promptly notify the same level local tax authorities in writing, and pfer clues and related materials.

After receiving clues and related materials, the local tax authorities should actively study and handle them as soon as possible; four, establish a joint case handling system.

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< p > after each case is investigated and dealt with, decisions are made according to their respective responsibilities and authorities. The five is to establish a mechanism for sharing information resources.

The local tax authorities should establish relevant information files for the clues and problems reflected by the audit institutions.

The audit institutions should investigate the feedback cases of the local tax authorities, and they should be included in the audit files and conduct regular exchange of information. The six is to establish business mutual training and joint research system.

Each year, the local tax authorities and audit institutions should carry out exchanges and training on 1-2 laws and regulations, financial and economic systems, new policies and regulations, auditing and tax inspection skills.

At the same time, we can conduct joint research, strengthen mutual business exchanges, improve relevant business knowledge, skills and experience in handling cases, and expand the knowledge of audit and tax inspectors.

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