Interim Measures for the Administration of Tax Inspection Archives

Interim Measures for the Administration of Tax Inspection Archives:

1, in order to standardize the management of tax inspection files and strengthen law enforcement control and supervision, these measures are formulated in accordance with relevant management regulations;

2 tax inspection files refer to the process records in the form of words, charts, audio-visual images and electronic data obtained or formed by the tax bureau and its inspection bureau in the process of performing tax inspection duties according to law;

3. The Inspection Bureau of the Tax Bureau shall, under the supervision and guidance of the archives management department of the Tax Bureau, do a good job in the management of filing, collection, sorting, filing, storage and utilization of tax inspection archives.

Second, analysis

Tax inspection is an important step and link of tax collection and management, and it is a form for tax authorities to inspect and supervise taxpayers' tax payment on behalf of the state according to law. The basis of tax inspection is various tax laws, regulations and policies with various legal effects. Specifically, it includes daily inspection, special inspection and special inspection.

Third, what is the audit object?

1, screened by the computer case selection analysis system;

2, according to the inspection plan, screening or random sampling according to a certain proportion of the number of collection management;

3, according to the citizen report, the relevant departments to do, assigned by the superior, to determine the information.