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【收藏】一文了解稽查常用涉税文书
蓝色柳林财税室· 2025-08-16 00:34
Group 1 - The article discusses various tax inspection documents used by tax authorities, including the Tax Inspection Notice, which informs the taxpayer of their rights and obligations during an inspection [3][4][7] - The Tax Authority has the right to conduct on-site inspections and must present the Tax Inspection Certificate along with the Tax Inspection Notice [4][6][7] - The article outlines the process for the Tax Authority to request accounting materials through the Bookkeeping Material Retrieval Notice, which requires cooperation from the enterprise [8][9] Group 2 - The Tax Matters Notice is issued when the inspection team needs to inform the taxpayer about tax-related matters, such as changes in personnel or deadlines for providing information [10][11] - If violations are found, the tax authority will issue a Rectification Notice, requiring the taxpayer to correct the issues within a specified timeframe [13][14] - The article emphasizes the importance of compliance and timely response to tax authority notifications to avoid further complications [13][14] Group 3 - The article briefly touches on the definition of high-tech enterprises, which are those that continuously engage in R&D and technology transformation within key supported fields [22][23][24] - To be recognized as a high-tech enterprise, companies must meet specific criteria, including having a certain percentage of R&D personnel and meeting R&D expenditure requirements relative to sales [25][27][28] - High-tech enterprises can benefit from a reduced corporate income tax rate of 15% and extended loss carryforward provisions [28][29]