Release time: December 16, 2020

In recent years, a number of suspected falsely making out specialized VAT invoice cases have been investigated and dealt with. Special representative office of the State Administration of Taxation in all these cases. For the Representative office, ordinary people may be a little strange. What kind of organization is it? What is its function? Representative office is a special agency of the State Administration of taxation. The first was set up in Beijing in 2017. Subsequently, Guangzhou, Chongqing, Shenyang, Shanghai and Xi'an special representative offices were set up. They are in charge of the inspection of major cases in different regions. It has become a trend for tax authorities to take the lead in handling major cross regional cases. In close cooperation with the public security organs, it has greatly improved the intensity and efficiency of attacking falsifying cases.
November 30, 2017, General Office of State Administration of Taxation announced that The State Administration of Taxation had set up a special representative office in Beijing. It belongs to the agency of the State Administration of taxation. It is responsible for the supervision and inspection of the implementation of the decision-making and deployment of the Party Central Committee and the State Council by the tax authorities in Beijing, Tianjin, Hebei, Shanxi and Inner Mongolia Autonomous Region, inspection of tax law enforcement compliance, financial internal audit, and cross regional major tax related cases. In the same year, two special offices were set up in Guangzhou and Chongqing. Among them, the Guangzhou special representative office is in charge of Henan Province, Hubei Province, Hunan Province, Guangdong Province, Guangxi Zhuang Autonomous Region, Hainan Province and Shenzhen city; Chongqing special representative office is in charge of Chongqing City, Sichuan Province, Guizhou Province, Yunnan Province and Tibet Autonomous Region.
In 2019 The State Administration of Taxation set up Shenyang, Shanghai and Xi'an special representative offices. Among them, Shenyang special representative office is mainly responsible for cross regional major cases of tax in Liaoning Province, Jilin Province, Heilongjiang Province and Dalian city; The scope of Shanghai special representative office includes Shanghai, Jiangsu Province, Zhejiang Province, Anhui Province, Fujian Province, Jiangxi Province, Shandong Province, Qingdao City, Xiamen City and Ningbo City; Xi'an special representative office mainly undertakes the work within Shanxi Province, Gansu Province, Qinghai Province, Ningxia Hui Autonomous Region and Xinjiang Uygur Autonomous Region. So far, the State Administration of Taxation has set up six special representative offices.
Since the establishment of Beijing special representative office in 2017, every local special representative office has continued to improve working mechanisms and deepen cooperation between internal and external departments, Focusing on fake enterprises to issue false invoices and fake export to defraud tax refund. Continue to carry out accurate and powerful attack. It has played an important role in deepening tax system reform and optimizing business environment. The special representative office plays an important role in investigating and dealing with major cross regional tax cases. Under the cooperation mechanism of tax police, customs and banks, giving full play to its tax inspection function.