In the "Opinions on Further Deepening the Reform of Tax Collection and Administration" issued by the State Council, the State Administration of Taxation requires local tax departments to be tax risk-oriented and use "double randomization and one disclosure" as the basic method to deal with the frequent problems of tax evasion. In the key areas, we should appropriately increase the proportion of random inspections, conduct random inspections in an orderly manner, accurately implement tax supervision, crack down on tax-related violations, protect law-abiding and honest operations, maintain economic and taxation order, maintain national tax security, and maintain social fairness and justice.

Legal basis:

The State Council's "Opinions on Further Deepening the Reform of Tax Collection and Administration" first focuses on key areas. Focusing on public opinion and the concerns of the people, we target the production and processing of agricultural and sideline products, the purchase and utilization of waste materials, the purchase and sale of bulk commodities (such as coal, steel, electrolytic copper, gold), for-profit educational institutions, medical beauty, live broadcast platforms, intermediaries, high-income In industries and fields such as crowd equity transfer, we will focus on investigating and punishing tax-related illegal activities such as falsely issuing (and accepting falsely issued) invoices, concealing income, falsely listing costs, using "tax depressions" and related transactions for malicious tax planning, and using new business models to evade taxes. .

The second is to adhere to risk orientation. Based on "credit + risk" supervision, we will strengthen tax big data risk analysis in the above key areas, and appropriately increase the proportion of "double random, one open" spot checks based on tax risks. Adhere to "no risk-free entry" to prevent arbitrary law enforcement. If no obvious doubts or clues about tax violations are found, they are generally not identified as inspection targets, and efforts will be made to guide tax compliance.

The third is to standardize law enforcement procedures. Further standardize the methods and methods for the tax system to organize and implement "double random" spot inspections, explore the formation of an audit governance model that includes case-based anatomical investigation and inspection, organize industry self-examination, and implement key inspections, and effectively rectify and standardize the tax order in key areas. Efforts should be made to organize and store tax inspections and repayments into the treasury to improve the effectiveness of inspection and law enforcement. Adhere to openness and transparency in law enforcement and consciously accept social supervision.

The fourth is to deepen joint supervision. Actively participate in the joint random inspection working mechanism of departments in the field of market supervision to form a synergy in taxation and governance. We will further improve the inter-ministerial coordination mechanism between taxation, public security, customs and the People's Bank of China to jointly combat tax fraud, and accurately and effectively crack down on illegal activities such as "fake enterprises", "fake exports" and "false declarations". Further strengthen the cooperation between the tax police and the tax police, implement institutionalized, informatized and regular joint handling of cases by the tax police and the tax police, strengthen the intensity of crackdowns, and demonstrate the authority of the tax law.