Implementing Proposal for Promoting Random Check of Tax Inspection

source：　 date：2015-09-07　 author：

Recently, the State Administration of Taxation has formulated and promulgated the Implementing Proposal for Promoting Random Check of Tax Inspection (the "Proposal").

The Proposal provides that the objects and contents of the random check are fulfillment of obligation of tax payment and withholding and other tax compliance, by taxpayers, withholding agents and other tax-related parties (collectively the "Tax Inspection Object"). All objects to be inspected must be chosen at random through a lottery from the list of tax inspection objects classification and list of abnormal tax inspection objects, unless those whose clues are apparently suspected of evading, cheating and revolting tax and falsely making out invoice tax and other taxation offences are directly filed for investigation. The Proposal defines that the ratio and frequency of random check shall be reasonable and moderate, and directional random in combination with non-directional inspection shall be adopted for national, provincial and municipal key tax source enterprises. The proportion of random check is about 20% each year, and the check in principle shall be conducted every five years.