[Welcome to pay attention to the "Fast Legal Entrepreneurship Classroom" public account, reply to "New Concern" to get the exquisite electronic version of the "Fast Legal Entrepreneurship Legal Guidebook" for free]
Recently, the State Administration of Taxation issued the Announcement on the Issuance of the Administrative Measures for Tax Inspection Certificates, which clarifies that from January 1, 2019, tax bureaus across the country will use the new Tax Inspection Certificates.
The "Tax Inspection Certificate" is a special certificate for tax personnel with statutory law enforcement authority to prove their law enforcement identity, duties and authority and scope of law enforcement when inspecting taxpayers (enterprises and individuals), withholding agents and other parties.
The "Tax Inspection Certificate" is divided into "Special Tax Inspection Certificate for Inspection Departments" and "Special Tax Inspection Certificates for Collection And Management Departments".
The "Special Tax Inspection Certificate for Inspection Departments" is applicable to the inspection work carried out by auditors, and the "Special Tax Inspection Certificate for Collection and Management Departments" is applicable to the daily inspection work carried out by collection and management personnel.
The new "Tax Inspection Certificate" will contain the name, photo, work unit, certificate number, QR code, inspection scope, inspection duties, special seal of the tax inspection certificate, validity period and other information of the holder (i.e. the inspector).
According to the relevant regulations, before inspecting the taxpayer or other parties, the tax officer must present his "Tax Inspection Certificate" and the "Tax Inspection Notice" of the Tax Bureau, and record the presentation in text or audio-visual form.
That is to say, starting next year, enterprise or individual taxpayers can also be "justified" when receiving tax inspections, and can ask the inspector to show their documents, and if they doubt the identity of the holder when they are inspected, they can also ask to see his "Tax Inspection Certificate", or directly scan the QR code on his "Tax Inspection Certificate" with their mobile phones to see all the information of the holder.
Fast Legal is a leader in comprehensive legal services for enterprises, focusing on providing one-stop quality services such as industrial and commercial registration, fiscal and tax bookkeeping, trademark patents, qualification applications, contract documents, legal counsel and other one-stop quality services for China's 40 million small and medium-sized enterprises.