Report of the State Administration of Taxation on Implementing the Outline of the Comprehensive Implementation of the Implementation of Administration by Law

Report on the implementation of the Outline of the Comprehensive Implementation of the Implementation of Administration by Law

Municipal Government Legal Office:

Since the promulgation of the "Implementation of the Outline of the Implementation of the Administration in Accordance with Law", the SIPO has taken the important thinking of the "Three Represents" as the guide, implemented the administrative licensing law as an opportunity, and adopted the tax law enforcement responsibility system as a starting point, strengthened management, strengthened inspections, and vigorously promoted Taxation by law, and actively cooperate with the rule of law × × construction.

I. Taking institutional reform as an opportunity to comprehensively regulate tax enforcement

In 2004, according to the unified deployment of the National Taxation Bureau of the XX Province, the bureau reformed the establishment of the national tax system in the city, and realized the flattening of the institutions and the materialization of the municipal bureau through reforms, that is, the municipal bureau directly targets taxpayers, and the counties no longer Establish a full-function branch office, and the relevant responsibilities shall be divided among the relevant units of the county bureau. Through reforms, the restrictions between relevant posts have been strengthened, the opportunities for corruption have been reduced, the standardization of tax enforcement has been further improved, the lawlessness of law enforcement has been reduced, and the legal awareness of tax law enforcement personnel has been enhanced.

Second, adhere to the rule of law, tax regulation and orderly

Seriously implement the Administrative Licensing Law

1. Strengthen organizational leadership. In the process of implementing the Administrative Licensing Law, the SIPO has effectively strengthened organizational leadership, strengthened the "first-in-command" responsibility system, and grasped the first-level level and implemented it at various levels. The tax administrative licensing work is included in the annual target responsibility system, and the “one-vote veto system” is implemented. The serious responsibility and adverse effects caused by poor work are seriously investigated for the responsibility of the relevant leaders.

2. Improve the system, promote it efficiently, and demonstrate the convenience principle of tax licensing

The first is to improve the allocation of tax service places and related personnel to provide efficient and efficient services for taxpayers. In accordance with the principle of a window externally, the municipal bureaus, county bureaus and municipal bureaus set up special windows for administrative licenses in a timely manner. According to the needs of the work, law enforcement personnel were assigned, special chapters for administrative licenses were engraved, and relevant documents related to tax administrative licenses were prepared. At present, the city has established a total of 17 administrative license windows, which facilitates taxpayers to handle various tax licensing matters, and has been well received by taxpayers.

The second is to publicize the tax administrative licensing items and achieve sunshine operation. In accordance with the requirements, the Office of Taxation Services shall publicize all the model texts of the “ZX Provincial Taxation System Tax Administrative Licensing Project Sub-item” and the Provincial Bureau’s “Tax Administrative Licensing Application” issued by the provincial bureau, and will be prominently placed in the acceptance window. Marking is carried out so that taxpayers can see it at a glance, understand their own taxation process, familiarize themselves with the relevant rights they should enjoy, and regulate the law enforcement behavior of taxation to a certain extent.

The third is to formulate work processes that meet the requirements of the Administrative Licensing Law and regulate the law enforcement actions of law enforcement personnel. According to the Administrative Licensing Law and the requirements of the General Administration and the provincial bureaus, the Municipal Bureau and the county bureaus have formulated the tax administrative licensing work flow in a timely manner, and clarified the duties of the post and the procedures for handling the tax administrative licensing items. When formulating the work process, according to the actual work needs, the implementation time of the tax administrative license is far less than the time limit stipulated by the Administrative Licensing Law. The formulation of the process ensures the implementation of the Administrative Licensing Law in the system, and an effective supervision and control mechanism has also been formed within the organization.

The fourth is to timely clean up the normative files and stop implementing the cancelled administrative licensing projects in a timely manner. In accordance with the requirements of the Administrative Licensing Law, the Office will promptly clean up the normative files involving taxpayers. At the same time, for the administrative licensing projects cancelled by the superiors, the bureau has stopped all implementation and managed according to the follow-up management methods stipulated by the higher authorities.

The fifth is to establish a system of administrative licensing responsibility in a timely manner. According to the principle of “who is allowed, who approves, who is responsible, and who supervises”, the “Measures for the Investigation and Implementation of the Responsibility for Tax Administrative Lawfulness of the State Taxation Bureau of the XX Municipality” was revised in a timely manner to further refine the law enforcement faults involving tax administrative licensing. Strict accountability has ensured that the tax administrative licensing work is safe and efficient.

3. Conduct in-depth research at the grassroots level to effectively solve the difficulties in grassroots law enforcement.

In 2004, the bureau listed the tax administrative license as an important research topic. In November, it specially took time to go deep into the grassroots level and conduct investigation and research work to effectively solve the practical difficulties encountered in grassroots law enforcement. The tax administrative licenses that respond to the grassroots and taxpayers have problems such as poor process, unclear responsibilities, and inefficiency. Promptly investigate and propose solutions to ensure the efficient operation of the tax administrative licensing law.

Strict law enforcement responsibility investigation, and vigorously implement the tax law enforcement responsibility system

In 2004, through the XX national tax STAIS6.0 software law enforcement supervision subsystem issued 468 abnormal information, resulting in 468 defense verification workflow, through which the responsibility investigation was carried out 82 people. In response to the problems in the key special tax law enforcement inspections carried out by the Municipal Bureau last year and the problems discovered by the county bureaus on their daily and key law enforcement inspections, the county bureaus conducted a case-by-case approach to accountability and strictly pursued accountability. In 2004, the city investigated a total of 227 law enforcement faults, including 104 people who criticized education, corrected 8 people within a time limit, and deducted 118 bonuses for a total of 10,745 yuan. They made written inspections or public inspections for 7 people, and notified one person.

Third, strengthen management, strengthen inspections, and optimize the taxation legal environment

The first is to strengthen the management of "four small votes." The Municipal Bureau has successively established and improved more than 10 basic systems for tax collection and management, such as tax registration management, invoices for the sale of waste materials and invoice management of agricultural and sideline products, tax returns, tax collection, tax source monitoring, tax assessment, taxation services and regulated taxation agents. Actively cooperate with industry and commerce, local taxation and other departments to strengthen household registration management and consolidate management basic work. Do a good job in the management of the transportation invoice deduction, investigate and understand the local taxation department's self-invoicing and the invoicing taxpayer's identification, and determine the specific content and specific time of the cooperation between the two departments of the national and local taxes, timely collection of data layer reporting Correct. Since March last year, the Municipal Bureau has organized information surveys on all taxpayers engaged in the acquisition of agricultural and sideline products and waste materials. Strictly control the “six-level” such as qualification certification, invoice verification and sale, declaration review, follow-up management, inspection and punishment, and accountability investigation in such industries, effectively curbing illegal activities such as false opening and invoicing. Second, the tax assessment has achieved initial results. The tax authorities at all levels of the city fully implemented the “Procedures for the Evaluation of Value-Added Tax Assessment of XX Province” and the “Working Regulations for the Assessment of Enterprise Income Taxes in XX Province”, strengthened business training, improved evaluation institutions, strengthened evaluation functions, improved the quality of assessment, and gave full play to The role of tax assessment in the scientific and refined management of taxation. In the past year, the city has assessed 1,214 general taxpayer enterprises, 97 households with problems, 97,742 yuan of tax refunds, and 118,000 yuan of tax credits, with a late payment of 38,200 yuan. The audit provided 56 cases of the source of the case. The third is to seriously implement the system of responsible area administrators. The ABCD classification management is implemented for taxpayers in the city, and different management and service measures are adopted for taxpayers of different grades in terms of tax returns, invoice purchases, and tax inspections. On this basis, we must earnestly implement the implementation of the responsible area administrator system. Further refine the job responsibilities of the responsible area administrators, strengthen the dynamic management of the tax base of the households as the unit in the process of implementing the inspection, investigation, verification and investigation functions of the responsible area administrators; further standardize the responsibility of the responsible area administrators. Management matters, management procedures and management standards, daily management according to the plan and the prescribed program, and the information collected by the dynamic monitoring of the tax source is recorded and archived in real time, and shared and applied. Each county bureau and city bureau branch can decompose and refine the management focus and responsibility requirements of the sub-division, section chief and responsible area administrator according to the taxpayer's scale, industry and quota level, and strengthen the implementation of responsibility. The fourth is to strengthen tax audits and regulate taxation order. Last year, the city's national tax system investigated and dealt with 515 tax-related cases in accordance with the law, and the total amount of investigations was 26.2 million yuan, a year-on-year increase of 27.68%. Among them, the check-up tax was 18.84 million yuan, the fine was 6.7 million yuan, and the late payment fee was 560,000 yuan. In the whole year, 33 cases were investigated and dealt with more than 100,000 yuan, an increase of 11 cases over the previous year; 10 cases were exposed through the media, 70 cases were reported by the public, and 68 cases were investigated and handled; 21 cases were handled by the public security machine, and 14 pieces were transferred according to law. The land has cracked down on tax-related crimes and has further promoted the improvement of the taxation order.

Fourth, strengthen taxation propaganda and create a good tax environment.

Make full use of the thirteenth and fourteenth tax awareness months and the “12.4 Legal Publicity Day” in the country, and take advantage of the principle of propaganda, propaganda, propaganda, and propaganda, and organize the whole city. A series of tax promotion activities. Jointly launched the "Sincerity Taxation Prosperity ××" keynote speech with the Propaganda Department of the Municipal Party Committee, and jointly established the "Tax Law Propaganda Street" with the Happiness Street Office, and jointly commended the city's first batch of Class A credit taxpayers in the city. It has formed a strong atmosphere of “paying taxes in good faith and building a well-off society together”. At the same time, the use of television, newspapers and other news media to increase social propaganda, have received good social results.

Fifth, firmly establish a taxation economic concept and optimize taxation services.

First, the whole system has carried out the theme activities of “Building a service-type national tax and establishing a taxpayer's home” to further optimize taxation services and enhance the image of national tax. We have established and improved the tax service system for publicity and consultation, tax payment, legal relief, etc., and improved service standards such as time-limited services, first-question responsibilities, and full-time services, and further improved the standard of tax service. Thoroughly clean up and simplify the relevant report materials submitted by taxpayers, establish a unified electronic tax source archives, and implement “one-family” management for taxpayers. In the past year, the city's national tax system has answered 4,240 taxpayers' telephone consultations and 1,700 free trainings, which have been well received by taxpayers. With the title of “Building a Service-Based National Tax to Establish a Taxpayer's Home”, the Municipal Bureau conducted a written exchange at the Municipal Party Committee Working Conference and was affirmed by the leaders of the Municipal Party Committee and the Municipal Government.

The second is to firmly establish a taxation economy concept, and the service economy construction has achieved remarkable results. The spirit of the No. 1 archives of the Central Committee was widely publicized, and the spirit of the No. 7 archives of the Provincial Party Committee and the No. 14 archives of the Municipal Party Committee were further implemented. Last year, 38 households for civil welfare enterprises were taxed with a tax refund of 2.86 million yuan; 36 households were promptly approved for the return of overpaid taxes of 6.34 million yuan; and 9 households of wood processing enterprises were identified for comprehensive utilization of resources, 15 households. The “value-added tax refund” was 10.69 million yuan; the approval of 51 enterprise income tax reductions was 36.95 million yuan; the review of technological transformation project domestic equipment was offset by 7 enterprise income tax, the approved amount was 24.52 million yuan; the approval of other pre-tax deduction items involved 28 The enterprise is worth 44.68 million yuan. Actively implement the new export tax rebate mechanism, and the export tax rebate maintained a good momentum. In the whole year, the city handled a total of 83.95 million yuan of export tax rebates, including 58.6 million yuan of tax rebates, exempting, offsetting, and adjusting the bank's 25.35 million yuan. The new mechanism of the State Council's export tax rebate was "the new account is not owed, and the old account must be returned".

While fully affirming the achievements, we must also face up to the contradictions and problems existing in the current work, enhance the sense of urgency, and maintain a clear mind. The comprehensive quality of cadres needs to be improved, the sense of pioneering and innovation, the eagerness to create superiority is not strong, the sense of professionalism, responsibility, and initiative is still weak; the awareness of service grassroots is not strong enough, the grassroots of the organization is not strong enough, and the coordination and coordination of departments are not smooth; In-depth investigation and research is not enough, the experience of the grassroots is not enough, and there is not much feedback on the existing problems; the tax information propaganda work needs to be further strengthened; the ideological and political work is not detailed enough; the information sharing is not high enough, and the value-added utilization needs to be further improved; The awareness of serving local economic construction needs to be further strengthened; there are still weak links in the construction of party style and clean government, etc. We must attach great importance to it and take practical and effective measures to solve it conscientiously.

×× City State Taxation Bureau

May 31, 2005