Doing a good job in tax interviews is of great significance to the tax authorities in realizing the transformation of the tax collection and management mode from managerial to service-oriented, and optimizing the tax environment of paying taxes in accordance with the law and paying taxes in good faith.
How to do a good job of tax interviews:
One, do a good job of preparing for tax interviews
"Sharpening the knife is not a mistake", only before the interview, the financial situation of the enterprise and the production and operation of the situation in mind, the inquiry can be targeted. Otherwise, the use of interview skills is an empty word.
(a) Evaluators first in the "one-household" storage of all kinds of taxpayers tax information, production and operation information and third-party information review and analysis, based on the analysis of doubtful issues, to distill a variety of tax-related clues that may be problematic.
(2) To understand the basic profile of the taxpayer, including the scope of production and operation, scale of operation, operating characteristics and accounting situation. Focus on understanding the type of production equipment, process flow, energy consumption indicators, early warning value indicators, and compare and analyze with the corresponding indicator system of the same industry.
(3) According to the refined clues, along the "why ask (Why?), what to ask (What?), how to ask (How?)" The idea of inquiry, the formulation of the outline of the inquiry, the formulation of the outline of the inquiry must be clear, hierarchical, the question and the question of the interlocking, in line with the logical relationship.
Of course, if the desk review and analysis of only abnormal tax suspects, and did not find obvious tax-related clues, according to the specific circumstances, to take other interview techniques for questioning.
(d) The taxpayer is served with the Notice of Tax Interview, informing the time, place, and the person to be questioned, who is mainly the financial and accounting personnel of the enterprise and other relevant personnel of the enterprise.
(e) In order to ensure the efficiency of the interview and proof work, serving the Notice of Tax Interview, informing the taxpayer of the tax-related information that needs to be prepared and carried for the interview and proof on doubtful issues.
Two, the interview location, the choice of environment
(a) the choice of the interview location
For non-key tax source management enterprises, the interview location should be selected as far as possible in the office of the tax authorities.
This not only has the atmosphere of the office, but also can emphasize the majesty of the law. In addition, from the psychological point of view of analysis , choose the office relatively familiar environment, can reduce the tax personnel to interview the environment is not compatible with the disturbing factors, more comfortable control of the interview scene, to ensure that the actual effect of the interview.
Of course, for some products are relatively single, the assessment index system is more scientific, the actual income is easier to estimate and does not involve the process formula commercial secrets of the industry, in order to improve efficiency, you can use the collective interview method, this interview location should be selected in the conference room of the larger space, and to prepare the appropriate review and analysis of the form, in order to facilitate the taxpayer's comments, estimation. For example, the Bureau of the red brick production enterprises, the use of volumetric density method to estimate the production of red bricks assessment index system, the 11 enterprises to use the collective interview method, the success of more than 500,000 yuan of back taxes.
Of course, for some key tax source pillar enterprises, due to the enterprise in the region's tax "leading" status, coupled with the local government's optimization of service measures, the enterprise's financial staff, the legal representative of the boss of the boss of the self-importance of the enterprise, for such an enterprise, the location of the interview can be selected in the enterprise, in order to reduce the enterprise related personnel The interview location can also be in the enterprise, in order to reduce the resistance of the relevant personnel of the enterprise, and truly reflect the harmonious concept of tax assessment management.
(2) The creation of the interview environment
To serve the taxpayers wholeheartedly is the ideological basis that tax officials should follow when interviewing them. The creation of the interview environment should also comply with such a concept. For example, the office items placed neatly, the tax dress clean, solemn, tie, shoes, clothing, three-color elements reasonable match, as well as a pot of flowers, pour a cup of tea, hand a cigarette, say a warm word, can create a harmonious interview atmosphere, so that the two sides in the face-to-face loose communication, to complete the task of tax-related matters interview.
Three, the selection of the interview object
The selection of the interview object should be determined according to the different conditions of the enterprise. Generally speaking, for enterprises which have not built accounts, have unsound accounting accounts or have single products, the legal representative should be selected for interview first; for enterprises which have sound accounting accounts and have more types of products, the financial personnel should be selected for interview first; for enterprises which have key tax source management, the financial personnel should be the center of the interview, and the scope of the interview should be expanded to include sales supervisors, production management, warehouse custodians, etc., and the facts should be clearly identified, and then find the Legal representative interview.
All in all, from easy to difficult, taking into account the principle of optimizing efficiency is the principle we should follow to determine the interview object.
Four, the application of psychological skills of interview
Tax interview is an important part of the tax assessment work, is an important method of tax source management department to verify the results of the audit and analysis, and the use of good tax interview skills is the basic skills of tax assessment. Summarized, the application of psychological skills of tax interviews, there are mainly the following methods.
(a) open door method
For the doubt that has been very clear, taxpayers can not explain themselves, to seize its key, open the door to the subject, to achieve a rapid breakthrough in its psychological defenses, to improve the efficiency of the purpose of the interview. For example, a red brick factory, which declared the annual production and sales of more than 5 million red bricks, and there is no inventory of products, tax officials through the assessment of the indicator system, the use of volumetric density method to estimate the annual production and sales of red bricks 1,200,000 facts, tax officials to take the open door into the subject of the method and the corporate law enforcement interview, the corporate law enforcement in the estimation of the method of accuracy after the affirmation, admitted that in order to not be mandatory to identify In order not to be recognized as a general taxpayer, he admitted that he had understated the fact that he had produced and sold nearly 7 million red bricks.
(2) Chatting Method
It is difficult to make a direct assessment conclusion due to unclear clues of doubtful issues. For this situation, the interview may not make a statement at the beginning of the interview, first with the interviewer chat, chat about the production and operation, and the interviewer to carry out emotional exchanges. In the harmonious conversation with the interviewee, to capture valuable information recorded in the transcript, so that the interviewee can not be denied. Such as a single product of a liquor factory, bulk liquor sales rate of change, inventory rate of change compared with the same period last year are abnormal, and the legal representative of the enterprise interview, the interviewer first rambled to ask the enterprise wine tanks have a few, how much is the capacity of each? The manager replied *** there are two wine tanks, each with a maximum capacity of 30 tons, the interviewer immediately asked for an explanation of the reasons for more than 80 tons of inventory on the books of the enterprise, the manager can only get out of the truth, the enterprise has 25 tons of bulk liquor gift promotions have not been treated as sales of the accounts.
(C) the transposition of the negative method
For doubtful issues, the first transposition of the taxpayer's point of view of all the possibilities of the answer to consider the full range of reasons to find out the other side of the explanation of the negative, to get all the negative answers, and then the doubts thrown out of the front, so that the other side can not be self-explanatory. For example, after data analysis of a wood processing plant, its inventory balance of 2.9 million yuan, accounts payable balance of 2.8 million yuan, there may be a false increase in inventory behavior. Interview, the interviewer first asked whether the acquisition of wood, product sales on credit? Are there any amounts owed by other parties? After being interviewed by the negative answer, the interviewer then asked the enterprise to explain the accounts payable balance is larger, the interviewer had to admit to accepting the need to open the timber invoice inflated inventory, the fact that more deductions of input tax.
(D) side attack method
For a doubtful issue, when the interview is deadlocked, may wish to change the angle of the interview, may receive the "willow bank flowers and a spring" effect. Such as a rice processing enterprises through the desk audit analysis of the following doubts:
1, tons of rice finished products consumed labor costs high
2, tons of rice finished products consumed electricity high
For the first doubt, the interviewee explained that the enterprise is "back to the machine rice" processing reasons. So the tax officials asked for an explanation of the second doubt, the interviewee explained that the enterprise in the construction of electricity consumption and production of electricity is not separated due to the tax officials immediately thought of the enterprise false production costs, more transfer of electricity input tax issues. Finally, the enterprise admitted that tons of rice finished products consumed labor cost value is high in the construction labor costs charged to production costs.
(E) a drum method
For the complex background of social relations, the interview object is difficult to break through the interviewer, the legal representative of the enterprise and the enterprise accountant can be interviewed separately, do not give the interviewer to provide a separate time to contact, then each breakthrough, to complete the interview work. The advantage of doing so is to obtain evidence quickly, to avoid the social relations of lobbying on the effect of the interview.
(F) Policy deterrence method.
For the doubtful explanation is not clear, but also all sorts of denial, unreasonable defense of the interviewee, to take a positive approach to explain the seriousness of the tax law, really from the perspective of the service, the interviewee to explain the consequences of violating the tax policy, to emphasize the seriousness of the tax law, clear tax assessment of the rationality of the education and guidance of the interviewee to take the initiative to terminate the tax violations, illegal behavior, confess to conceal the tax violations, consciously make tax adjustments, the problem of tax violations. The interviewee will be educated and guided to terminate the tax violation and illegal behavior actively, confess and hide the tax violation, make tax adjustment consciously and fulfill the tax obligation according to the law, so as to mitigate the loss caused by the tax violation and illegal behavior.
In the process of interviewing, there are many ways to use interviewing skills, and even a combination of many interviewing methods can be used at the same time depending on the specific situation, but we can't overemphasize the interviewing skills and neglect the understanding of the production and operation information, and we can only play a multiplying effect with half the effort if we talk to the enterprise corporation in the capacity of insider.
Fifth, the interview language skills
Language as the main tool of the interview, in the interview plays a very important role, the use of language, good or bad, directly affects the effect of the interview, but also the quality of service of the tax staff is good or bad a ruler, then, from which to enhance the language "affinity" effect?
(A) language to be warm
A warm word can eliminate the strangeness of the interviewee, can create a harmonious interview mood, so talk to try to say some decent humanized language, such as "I'm really sorry to trouble you to come to a trip today is some tax-related matters and you discuss.
(2) Language should be sincere
Only by correcting the position of your own service, the true feelings from the heart can naturally flow out in the sincere language. In your point of view, I also think that it is very troublesome to do so, but you change my point of view to think, you will feel that this is my job responsibility, not to mention that we are so meticulous service for you also have the benefit of reducing your subjective willful violation of the tax law brought about by the risk of being penalized.
(C) language to be witty
Language humor, witty, witty can give the other side to convey the message of goodwill, piety, friendship, closeness, trust, encouragement and praise, so that the interviewer and the interviewee to communicate up the relationship between the rapport and harmony, which is more conducive to the completion of the task of the interview.
such as "It is raining so heavily outside, it seems that God also likes us to communicate sincerely."
(4) Language should be calm
At the beginning of the interview, it is a principle that tax officials must follow to publicize the tax policy to the interviewer, and this kind of publicity through the tax law, so that the interviewee will psychologically strengthen the awareness of answering truthfully and taking legal responsibility for his words and deeds. Of course, the tone of voice should be calm, the language should be calm, do not be condescending, overbearing.
For example, "Article 56 of Chapter 4 of the Law of the People's Republic of China on the Administration of Taxation and Collection clearly stipulates: 'Taxpayers and withholding agents must accept tax inspections carried out by the tax authorities in accordance with the law, and truthfully reflect the situation, provide relevant information, and shall not refuse or conceal it', and I hope that you can actively cooperate."
(E) body language to be appropriate
Language is a kind of art, body language is also a kind of art, body language is used appropriately, but also in the two sides of the exchange, to achieve "this time no sound is better than a sound" communication effect. Such as meeting with a smile and shaking hands, leaning forward, eyes on the other side, patiently listening to the statement of the interviewer, smiling and nodding in salute and so on.
Six, interview should pay attention to the problem
Tax interview, not only is the tax source management personnel on the taxpayer service is a way, but also to support the taxpayer tax compliance evaluation of the judgment process needs to understand the basis of a means. Therefore, the tax source management personnel should not only pay attention to the entity legality, but also pay attention to the procedural legality. Specific attention should be paid to the following aspects:
(a) tax interviews with taxpayers and their legal representatives, operators, financial personnel or other responsible personnel there is a relationship listed in Article 8 of the Rules for the Implementation of the Law on Tax Administration, should be avoided.
(2) When interviewing a taxpayer, two or more assessors shall be present, identify themselves, and determine the inquirer and recorder. It may be written or printed in pen, and the record shall try to maintain the language habits of the person being interviewed.
(3) The taxpayer shall be informed to give evidence truthfully, answer the inquiry truthfully, and shall not refuse, conceal, or obstruct, and if there is concealment, perjury, untrue answers or refusal to be interviewed as well as inability to explain the doubtful issues during the interview, field verification shall be carried out if necessary.
(4) For taxpayers suspected of tax evasion, ask the taxpayers whether they know the violation of the law, whether they know which tax laws and regulations are violated, and go through the relevant laws for them to see, and at the same time conduct tax counseling, such as the time of occurrence of the tax obligation, the basis of tax calculation, and the method of calculating the tax payable, etc.. Ask the taxpayers whether they know anything about their own behavior. To be forwarded to the inspection department for investigation and legal responsibility.
(E) require the assessment of the subject to produce evidential information, to be noted in the transcript, and fill out the "list of proof of access", retaining information for no more than 30 days.
(vi) The content of the recorded interview should be comprehensive. Ask the taxpayer "whether the above interview transcript is true" and ask the taxpayer to read and write "have read, interview transcript is true" and sign or seal. If the interviewer amends the transcript, the taxpayer should sign or affix his seal at that place. Interviewer, the record of the person's signature, and shall not be signed on behalf of.
(7) During the interview, the assessor cannot use improper work methods such as threats and inducements.
(viii) If new clues are found during the interview process, the new clues cannot be given up easily.
(ix) The assessors shall keep the commercial secrets of the taxpayers, the indicators involved in the tax assessment and the methodology applied to the indicators confidential.
The interviewer can do a better job in tax interviews only if he or she possesses high political quality, business quality and heart quality. Therefore, each tax administrator can only adapt to the needs of tax interviews by consciously strengthening the updating and accumulation of their knowledge in all aspects in their usual work.