Fengxian'S Tax Double And Random Inspection System

According to the "implementation plan of tax inspection random sampling" and the relevant work requirements of the Municipal Taxation Bureau, the Fengxian District Taxation Bureau set up a random sampling inspection leading group after carrying out preliminary pilot implementation during the year, and carried out the "double random" inspection system to ensure the fairness and fairness of tax inspection.

By "double randomness"

The inspected enterprises and inspectors are randomly generated by Yaohao, standardize the tax inspection, strive to minimize the cost of law enforcement and maximize the efficiency of law enforcement, and promote tax compliance and fair competition.

On the one hand, random objects are randomly selected from the taxonomy of the tax inspection objects and the directory of abnormal objects by Yaohao, etc. the probability of each enterprise being drawn is the same. Everyone has a "Damour's sword" on his head.

On the other hand,

Random, according to the work is good at the field, experience ability, establish tax inspection law enforcement inspection personnel classification directory database, according to the contents of the inspection, combined with the expertise of the inspector to randomly assign to ensure that law enforcement power runs in the sun, and earnestly do the right to limit the right to perform.

Due to the fact that the enterprises involved and the investigators involved were uncertain before, the process of investigating and handling cases was fair, fair and open.

According to the implementation plan of promoting tax random sampling, Fengxian District Taxation Bureau focused on this area at the beginning of this year.

To conduct random sampling and reasonably confirm the random sampling method, mainly adopt directional random sampling method: first, the enterprises that did not implement inspection or evaluation in recent years as the key objects; two, the Inspection Bureau strengthened cooperation with the departments such as wind control, collection and management, and analyzed the matching situation of enterprise declaration, tax payment, focusing on tax rate, accounts receivable and other payables.

Through the selection of layers and the indicators of doubtful points, finally, on the basis of 310 enterprises, 31 households were selected according to the random sampling method, and the inspection offices and inspectors were randomly selected. The total amount of tax and subsidy was 47 million 272 thousand and 500 yuan.

Next, the Fengxian District Taxation Bureau will strictly implement the tax inspection in accordance with the relevant requirements of the "double random" tax inspection by the General Administration and the Municipal Council, and release the spot checks to the public and accept social supervision.