Investigation on Tax Control of Project Construction——About the Project Construction and Tax of XX District under the New System

Investigation on Tax Control of Project Construction

——Report on project construction and taxation management of XX District under the new system

I. Overview of current XX project construction

The ×× district is composed of some towns and towns and streets of the two districts and three districts of the original XX city. It has a broad development space and comprehensive development advantages. It is the main direction and key area for the development of Shijiazhuang. In the past few years, the district has focused on the strategic objectives of “accelerating development, enriching the people and strengthening the region” and in accordance with the functional positioning requirements of “developing business services, leading science and technology industry, prospering culture and education, and pleasant green living”, giving full play to location advantages, land resources advantages and Special policy advantages, pay close attention to the planning, running and construction of the project. In the first nine months of this year, fixed asset investment in the region maintained rapid growth, and the ability to follow up economic development was significantly enhanced. According to the statistics of relevant departments, this year, the total number of project construction projects in the district is 183, with an investment of 568.05 million yuan and 78 projects with a price of more than 10 million yuan. Among them: 9 provincial key projects, 13 municipal key projects, and 31 district-level key projects. As of the end of September, the city's social fixed assets investment was 4.70 billion yuan, an increase of 71.7%. Among them: state-owned and other investments completed 3.49 billion yuan, an increase of 84.7%. Among all the investments, the real estate development investment was 1,186.3 million yuan, accounting for 45% of the total investment. In 2004, the project construction is expected to increase the output value by 2.6 billion yuan and realize profits and taxes of 117 million yuan.

2. Tax control mechanism and main measures for project construction under the new system

From the general situation of project construction in XX District, it can be seen that infrastructure investment and real estate investment account for a large proportion, while taxpayers of infrastructure construction and real estate investment projects involve taxation location, taxation attribution, business form, built-in external construction, etc. The situation is very complicated. According to the new household registration management method, the bureau mainly tracks and manages the project construction from the following aspects.

In accordance with the principle of territorial management, the project management tax management responsibility system is strictly implemented. The bureau has listed the project construction as one of the key tax source monitoring contents of the management department. It implements a monthly data collection system for the projects under construction to accurately target the project; establish a three-level project for the village committee, office and government departments. Building an information transfer mechanism.

Implement source control. The first is to establish a real estate development and construction information transmission system to achieve tax source monitoring of the real estate industry. The Urban Construction Bureau's development planning department approves the project approval for real estate development, and the Land Administration Bureau submits various materials such as land grants to the local tax authorities for reference. The second is to strictly enforce the ticket management tax. When the Urban Construction Bureau and the Land Administration Bureau handle the land and housing property rights procedures, they request the real estate developer to sell the real estate tax payment certificate and special invoice. The third is to entrust the tax collection. Since the payer and the payee have an economic interest relationship with the project cooperation, the tax administration department and the payment unit of the project construction sign an entrustment agreement, which can more effectively prevent the loss of tax. Fourth, the Joint Urban Construction Bureau and the Land Administration Bureau organized a major inspection of the real estate industry.

Improve and improve the tax-sharing network, and increase revenues. Pay attention to the advantages of taxation and taxation organizations, make up for the lack of tax collection and management, and obtain the best combination effect to prevent the loss of taxation of individual and private investment projects.

Strengthen the instalment collection of taxpayers to manage according to normal households. The taxpayer instalment collection is managed according to the normal household, the tax authority provides the invoice, the taxpayer provides the invoice deposit or tax guarantee, and is ordered to pay taxes on time.

Create a good tax collection environment. The slogan: "Everyone is an investment environment, all of which are the image of the local tax." Putting civility, enthusiasm, and standard operation into every aspect and post of tax enforcement, insisting on the idea of ​​“serving in law enforcement, law enforcement in service, all for taxpayers, simplifying procedures, and improving work efficiency” A comprehensive, zero-distance tax service network.

III. Problems and Suggestions on Tax Management of Project Construction

From the current situation, in the actual work, there are still some problems in the project construction tax management:

The role of the government's economic management departments and social groups in the management of tax sources has yet to be realized. Some relevant departments lack sufficient understanding of tax legal responsibilities, subjectively have a weak sense of responsibility for the coordination of tax sources, and poor coordination; individual units or relevant departments engage in or manage tax-related matters within the scope of their powers, and lack of taxation legal concepts or The appearance of the tax authorities is often diminished, and often emphasizes the development of the country while sacrificing the national tax benefits, and sometimes it becomes a resistance to the development of taxation.

Management of the use of invoices by project taxpayers. The current "Regulations on Household Registration" stipulates that all districts in the city cannot invoice on behalf of the city. If the taxation authority is used to control the tax using the original invoice, does the tax authority at the project location have the right to inspect the invoice used? If the ticket is issued by the tax authority where the project is located, how is it managed? There are still many problems with how to control taxes and so on.

There are problems in the connection between the current system and the household registration management method. For example, a taxpayer who operates from the location of the institution to the outside area needs to register or log in at the place of business. However, the “Regulations on Management” has no registration requirements and the household registration management method still exists; the tax management of project construction contracted by overseas enterprises in China. It is not reflected in the "Regulations on Household Registration"; there is also no obvious manifestation in the "Regulations on the Management of Household Registration".

In response to the above problems, we propose the following suggestions:

Strengthen publicity and promote standardized management. Tax law propaganda should pay attention to the breadth and depth of efforts, combine assault propaganda, key propaganda and daily propaganda, give full play to the supervision role of public opinion, choose the typical exposure of both positive and negative aspects, establish a tax glory, tax evasion and shame society Fashion, enhance the company's awareness of law-abiding management.

Strengthen departmental cooperation and form a joint force for taxation. On the one hand, it is necessary to strengthen cooperation with industry and commerce, urban construction, land, public security and other departments to exchange information and effectively supervise and control key projects. On the other hand, it is necessary to give full play to the advantages of community service management centers, neighborhood committees and civil organizations at all levels, which have a wide range of management and deeper tentacles, forming a strong tax-sharing network, blocking tax loopholes from the source, and realizing tax revenues. Collect all the money.

Strengthen the dynamic management of key projects. First, it is responsible for clearing key personnel for key projects, implementing dynamic tracking management, and timely mastering the construction of various projects; second, intensifying inspections to check and attracting; third, strengthening departmental collaboration. Regularly understand the tax-related information of construction projects to the urban construction management, land and resources, and real estate management departments, and strengthen the source control.

Increase the intensity of invoice management. First, the joint finance, auditing, industry and commerce, public security and other relevant departments to do a good job in invoice management; the second is to increase the penalties for violations of invoice management regulations, to recognize confidentiality and give discretionary rewards; third is to work in the field × × Units and individuals who engage in the purchase of invoices may apply for a guarantor or a deposit of not more than 10,000 yuan according to the coupon limit and quantity of the purchased invoice, and pay the invoice within a time limit; fourth, strengthen the use of the project construction unit. Invoice inspection efforts to prevent illegal bills from being recorded.