The main points and working ideas of the State Taxation Bureau in 2019

Main points of work of the State Administration of Taxation in 2019

The year 2019 is a year of thoroughly implementing the spirit of the 17th Party Congress and actively building a socialist harmonious society. The overall requirements of this year's xx national taxation work: guided by Deng Xiaoping Theory and the important thinking of the "Three Represents", thoroughly implement the spirit of the 17th National Congress of the Communist Party of China and the x and x working conferences, adhere to the overall concept of scientific development, and fully implement the "outstanding" The requirements of quality efficiency, continuous improvement, cracking management problems, and building civilized harmony, focus on the organization of income centers, strengthen the management of infrastructure and cadres, improve the quality and efficiency of collection and management, and ensure that tax revenues are stable and rapid with economic development. Growth, comprehensively promote the development of my xx national taxation industry better and faster, and make new contributions to promoting my xx economic construction.
The overall goal of this year's xx national taxation work: the gap between tax indicators such as giant tax burden, commercial taxation and tax burden and the overall level of x is further narrowed; the quality and efficiency of tax collection and management are further improved, tax enforcement is more standardized, and tax policy implementation is more in place. The level of informatization construction and application has been continuously improved, tax services have become more excellent, team building has been strengthened, the overall quality and work capacity of cadres have been significantly improved, and a safe and harmonious taxation work environment has gradually taken shape.
First, scientifically organize tax revenue, improve the quality of tax revenue, ensure the coordinated growth of taxation and economy, continue to improve the project management system, and strengthen the assessment of key indicators. In this year's tax revenue task, on the basis of considering the development of tax sources, we will do a good job in the distribution and implementation. Regularly report on the increase in tax revenue, the macro tax burden, the elasticity coefficient, the increase in the value-added tax and the coefficient of elasticity of the business, as well as the tax burdens of key industries, key tax sources, key enterprises, and important tax categories, and implement dynamic tracking and supervision. The assessment of the five indicators, improve the scientific tax revenue organization work objectives assessment mechanism, and achieve sustained and steady growth in tax revenue.
Do a good job in tax analysis and taxation warning. We will improve the secondary tax analysis system based on the grassroots sub-bureau, and adhere to the monthly and quarterly income analysis system to ensure that the tax analysis truly reflects the economic tax source status. The first is to use the production and operation of key tax sources and tax data to analyze the factors of income increase and decrease. The second is to set up a collection and management coordination group, hold coordination meetings on a quarterly basis, coordinate and coordinate the operation of collection, management, and investigation, and regard tax analysis as one of the tax collection and management matters, so that tax analysis becomes an effective starting point for promoting management and inspection. The third is to strengthen taxation thematic analysis and research on tax hotspots and issues of concern to leaders, and actively provide basis for staff decision-making.
Strengthen tax source management. Enterprises with an annual tax payment of more than 200,000 yuan are included in the scope of xx-level key tax source monitoring, expanding the monitoring of key tax sources, improving the tax source grading, stratification, and sub-industry monitoring systems to maximize the effectiveness of monitoring. Actively connect with local industries, according to the direction of the development of xx industry, establish a new tax source tracking and forecasting mechanism, and grasp the initiative of organizational income. Constantly cultivate the tax source basis for the continuous and steady growth of tax revenue, actively seek new tax growth points and broaden the tax base.
Strengthen the management of tax exemption. The exemption adjustment and tax rebate indicators are completed according to the schedule progress.
Second, deepen scientific and refined management, effectively improve the level of taxation management and strengthen commercial taxation management. In combination with the results of the special rectification work of commercial value-added tax in XX, the industry classification management will be implemented to effectively increase the commercial tax burden.
In-depth development of the "electricity control tax" management industry. The “Electronic Control Tax” is gradually introduced to all industries that consume large amounts of electricity, such as machine bricks, steel processing, bamboo and wood products, and whose production processes are closely related to electricity consumption. Conduct surveys on various industries and measure data. On this basis, the industry electricity tax burden rate assessment meeting was held, and the NPC, CPPCC, effectiveness office, and local taxation departments were invited to participate.
The appointment and consumption work has been continuously improved and improved. First, improve the agricultural product price information database. In view of the fact that the data in the existing information base is not detailed enough, and the price of agricultural products changes greatly, the maintenance of the information base is strengthened to ensure the authenticity and accuracy of the data. Secondly, according to the model requirements of the x-office, do a good job of sorting out the data and make one household and one file. Third, the forestry bureau's skilled personnel are invited to teach forestry knowledge. Most of the enterprises included in the scheduled fixed consumption management are wood and bamboo enterprises, and tax personnel need to acquire relevant knowledge and improve the overall business quality. Fourth, according to the fixed consumption situation of agricultural products, the use of the ordinary invoices for taxpayers' acquisition business, the deduction of agricultural product input tax, and the amount of output tax shall be implemented to prevent the loss of tax.
Strengthen the taxation of logs. Strictly implement the "Measures for the Administration of Taxes for xx Logs". Strengthen the management of the production and sales of logs from forestry production units, establish production and sales accounts, and implement tax incentives to avoid tax losses.
Strengthen tax assessment work. Improve the tax assessment indicator system and evaluate the mathematical model, strengthen the tax assessment of key taxpayers and characteristic tax sources, discover problems, explore new management methods, and promote the growth of tax revenue. Establish a professional, loose tax assessment team.
Strengthen the management of VAT taxes. First, earnestly implement the new VAT general taxpayer identification management measures. Second, earnestly implement the deduction system for the freight invoices of the General Administration of the People's Republic of China, and strengthen the collection, clearing and uploading of “four small votes” data such as freight invoices. Strengthen the audit comparison and do a good job in the investigation of abnormal tickets. The third is to carry out the annual review of XX annual general taxpayers.
Strengthen the income tax management. The first is to strengthen the analysis and forecast of income tax revenue. Through the analysis and forecast of income tax revenue, we grasp the tax dynamics and the factors that lead to the increase and decrease, find the weak links in the income management work, and take timely measures to plug the loopholes. The second is to do a good job in the XX annual corporate income tax, foreign-invested enterprises and foreign enterprise income tax settlement and payment, and make an annual tax return according to the new tax return. The third is serious classification management. The classification criteria are based on the credit rating and the minimum taxable income rate is redefined. The fourth is to strengthen the income tax management of real estate enterprises. Conduct a comprehensive inventory of each completed project of the enterprise and timely settle the settlement. The fifth is to strengthen the record management and improve the account management system. Dynamic management is implemented by establishing a ledger system for sub-categories, sub-sectors, and sub-projects. The sixth is to strengthen and improve the electronic declaration of corporate income tax, and the annual report online report is extended to all enterprises. The seventh is to actively explore the income tax assessment work. Eighth is to do all the preparations and training before the merger of the "two laws."

We will fully implement the new method of collecting fixed-rate quotas for individual households. We will conscientiously implement new measures, strengthen tax registration management, and prevent leaks and leaks. Strengthen the publication of quotas, especially the announcement of the failure to reach the threshold. Strengthen the management of stop-and-go industry to prevent the phenomenon of false stoppages.
Strengthen the quality assessment of the collection and management. Intensify the assessment of the “six rates” of the collection and management, modify the “Measures for the Performance Evaluation of Taxation Businesses”, and incorporate the operation of the administrator's work platform into the assessment to comprehensively improve the basic management level.
Strengthen special invoices and general invoice management. Improve the software function of ordinary invoice management, and better realize the "vote control tax". Publicize and implement the "Regulations on the Use of Special VAT Invoices" and conscientiously implement the "Measures for the Examination and Approval of Special Invoices for Value Added Tax"
Strengthen foreign-related tax administration. Further standardize foreign-related tax audit methods, combine foreign-related audits with tax assessments, carry out anti-tax avoidance work, and improve work efficiency.

Third, promote taxation by law, standardize taxation law enforcement, severely crack down on tax-related violations, deepen rectification and standardization of taxation order, and improve the quality and efficiency of inspections. Constantly increase the intensity of tax inspection work, combined with the actual situation of the Bureau, comprehensively carry out special tax inspections, highlight inspection quality, and rectify the tax environment. XX will focus on the real estate industry, waste materials recycling and waste enterprises, production and processing enterprises with agricultural and sideline products as the main raw materials, commercial value-added tax and product distribution distributors and institutions, clothing textile manufacturing and resource comprehensive utilization enterprises. Carry out inspections. Improve the case hosting system to ensure that the audit responsibility is implemented. The case analysis meeting will be held quarterly. The inspection teams will analyze the typical cases investigated and find out the new trends and trends of tax evasion cases, and find management loopholes to check and manage. Strengthen tax special inspections.
Implement and strengthen the accountability system. Full implementation of my xx "Responsibility Investigation and Implementation of Responsibility for Tax Law Enforcement Faults". Targeted special law enforcement inspections, focusing on special measures such as civil welfare, comprehensive utilization of resources, and other tax reduction and exemption companies, commercial enterprises, waste materials, real estate enterprise income tax and other weak links. Focus on rectifying and tracking the problems found. Increase the intensity of spot checks and review of inspection cases.
Comprehensive and thorough clean-up of all types of taxation normative files. The taxation normative files issued by the xx-level tax authorities or jointly issued by other departments since 1994 and the tax-related files issued and issued by the local party and government departments are gradually cleaned up one by one.
Build a harmonious tax-sharing network. Strengthen communication and exchanges with all walks of life. More requests, more reports, more implementation, and strive for the attention and support of the xx committee and government. Closely contact with relevant departments, especially in strengthening tax collection and management, combating tax-related crimes, and promoting information construction, establish a solid coordination mechanism and build a strict tax-sharing network.
Strengthen the promotion of tax law. First, efforts were made in the diversification of propaganda methods, daily life, diversification of subjects, and typicalization of content. The 16th tax awareness month was launched around the theme of “legal taxation in accordance with the law and building a harmonious society”. The second is to increase the investigation and exposure of cases, crack down on the lawless elements, educate the majority of taxpayers, and raise the awareness of tax paying in accordance with the law. The third is to implement the tax credit rating management system. Jointly with the local tax to return to the hospital to seek taxpayers' opinions. Check whether the preferential policies for a-level taxpayers are implemented and whether the taxpayers' supervision measures below level c are in place.
Fourth, consolidate the achievements of informatization construction and improve the level of information application to ensure efficient and stable operation of ctais2.0. Standardize daily monitoring and management, track and manage the “six rates”; standardize daily operation management, ensure operation standards, and smooth processes. Each system maintains a good operating posture.
Improve the quality of the Golden Tax Project and enhance the responsibility of the Golden Tax Project Management. We will implement all the work of the Golden Tax Project, strengthen the supervision of the anti-counterfeiting tax control service units, formulate the operating procedures for the special invoices for enterprise value-added tax invoices, and strive to rank the top three in the “three-rate” assessment indicators for the Golden Tax Project.
Strengthen the security of information systems. Strengthen the daily operation of anti-virus, firewall filtering, intrusion detection, system reinforcement and other protective facilities, and do a good job in the operation and maintenance of various systems and data storage backup to ensure smooth network, stable and safe system operation.
Increase the implementation of online reporting methods. Strengthen the training and publicity and interpretation of online declaration operations for administrators and small-scale taxpayers, and guide taxpayers to diversify their taxes.
V. Implement “one post and double responsibility”, comprehensively strengthen the construction of national tax cadres and strengthen the building of leading bodies. Carry out the creation of outstanding leadership activities. To build a team of "political firmness, truth-seeking and pragmatic, pioneering and innovative, diligent and honest, united and coordinated".
Strengthen the management of cadres. First, conscientiously implement the "Civil Service Law" and do a good job in the registration of civil servants, wage reform and other supporting policies. The second is to do a good job in the selection and decentralization of middle-level deputies. Third, on the basis of sufficient human resources investigation, do a good job of the reasonable mix of personnel and necessary work exchanges.
Strengthen ideological and political work. Adhere to the monthly political learning system. Enhance the penetration, influence and appeal of ideological and political work by enriching the carrier, innovating forms, and improving methods. The first is to strengthen the ideological and political work by creating activities such as the x-class civilized unit and the x-level youth civilization. The second is to strengthen the development of talk activities. In the heart-to-heart activities, contact the actual and treat them differently. Understand the specific situation and thoughts of cadres and workers, targeted