Summary of the work of the Local Taxation Bureau in the first half of 2019
In the first half of XX, under the correct leadership of the Municipal Bureau and the Party Committee and Government of xx Town, our XX Local Taxation Bureau conscientiously implemented the spirit of the city's local taxation work conference, insisted on using the scientific development concept to govern the work of local taxation, and organized the task of organizing the income center to improve And improve the tax collection and management methods, further promote taxation by law, improve the scientific and refined taxation of taxation, strengthen the construction of cadres and the construction of a clean and honest government, and strive to build a harmonious taxation relationship, and lay the groundwork for the successful completion of all tasks throughout the year. Solid foundation. In the past six months, our work has mainly been reflected in the following aspects:
I. Strengthening the management of tax sources, tapping the potential to stop leaks, and increasing revenues. Tax revenues have achieved new breakthroughs. Tax source management highlights a “fine” word. Last year, my branch achieved a record of 5.38 million yuan. This year, the city bureau’s assessment task for us was 6.4 million yuan. The net amount is 1 million yuan.
The first is to overcome difficulties and grasp management. We overcome the difficulties of three aspects and grasp the management to increase income. First, the leading enterprise Meiyuan Piston has not resumed business since it was shut down in June last year. Second, the individual industrial and commercial households have increased their personal income tax and business tax thresholds. The speed of the household has been reduced to more than 60 households. Third, the real estate market is weak, and the backlog of commercial housing is very serious. The sales of commercial housing are from the dozens of sets in the peak season to one or two sets per week. In this regard, in early March, our branch office conducted industry surveys and market analysis, and held tax source analysis meetings for many times to refine the tax source structure, analyze the tax source books, and collect the tax source books by households. Clarify the key points and difficulties of the various taxation management system personnel. If the tax source status changes, the data analysis table of the change of tax source stocks will be transmitted in a timely manner.
The second is to catch the source and catch the leak. It pays attention to the tracking management of tax source books and materials for policy changes. Cooperate with the city bureau's land use tax gps data collection to ensure that the information is true and reliable, and the scope of taxation is not missed. The land use tax of the Lijing Glass Factory, which was founded solely by Taiwanese companies, was previously a tax-free scope. The land use tax policy was changed and Lichang Glass Factory resumed taxation. We passed the dispute over land ownership, and the field investigation, evidence collection, and data collection have fully grasped the main body of land use tax and the scope of tax collection. Lichang Glass Factory has been urged to pay nearly 30,000 yuan in land use tax. In addition, through the feedback of the auction house and the information materials of the land department and the housing management department, we have strengthened the taxation and source registration of the two taxes, and collected and sorted out the land auction and other materials in a timely manner. And in-depth purchase of households to understand the evidence, confirm the authenticity of the contract, from the source of the loss of tax sources.
Policy management focuses on a "French" word In recent years, the national tax policy on the macro view of the theme of harmonious taxation, such as the personal income tax exemption base fell again, the business tax threshold has been raised several times, the corporate income tax rate has been lowered, and so on, a series of tax policies The adjustments are based on reducing the tax burden on taxpayers. In order to implement the national tax policy, we will not receive over-tax in the work, and will not cause conflicts between the two parties. In the first half of the year, we have achieved three implementations.
First, the implementation of the new "Enterprise Income Tax Law." After the new "Enterprise Income Tax Law" and the new "Enterprise Income Tax Implementation Regulations" were promulgated and implemented, we passed, and after organizing the study, submitted the building materials, talcum powder, quartz to the Municipal Bureau in the first time according to the new policy and new tax rate. In the sand and other industries, the “Approval Form for Enterprise Income Tax Approval”, due to the reduction of corporate income tax due to the tax rate, the cumulative tax reduction is nearly 120,000 yuan. The timely implementation of this tax incentive policy has been well received by most companies.
The second is the implementation of the new personal income tax policy. In the taxation work for individual industrial and commercial households, the implementation of the new personal income tax policy is emphasized. The personal income tax is strictly determined by the XX yuan tax-free basis for monthly income. If the taxable standard is not met, the sales adjustment should not be exaggerated. Taxation income tax is used for tax purposes. For the non-tax-based adjustments that are subject to non-household management, establish a personal income tax line account and register the inventory on a case-by-case basis. This year's individual tax personal income tax decreased by nearly 20% year-on-year due to the deduction of the base, and the net tax source was reduced by more than 80,000 yuan. The personal income tax has been installed in the xx high school, xx second hospital, and xx brewery in accordance with the requirements of the municipal bureau. At present, the tax has been withheld by nearly 20,000 yuan in the xx second hospital. The xx high school withholding information has also been reported to my branch for review.
The third is to implement the important method of issuing the instrument. We use the "Tax Collection Management Law" and the "Tax Collection Management Law" to reflect the most specific taxation documents in the work. The issuance of documents is the most basic part of the collection and management work, and it is also the most important part. It is better to implement a rigorous document with a strict policy implementation, which is better than white running many times. The issuance of the instrument is also the focus of our quantitative assessment this year. In the first half of the year, the branch bureau focused on the quality of the real estate industry documents, especially the three major links of real estate taxation, housing land, building area, building development costs, housing sales prices and other important aspects of the review, Hu Bao tax approval basis is reasonable and legal .
Real estate tax management highlights a “public” word along with the process of urbanization development. xx Real estate industry has developed greatly. Real estate development centered on xx town has taken shape, real estate development and trading activities are increasingly active, and taxation has been realized. Growing year by year, XX tax is 2.7 million yuan, and the tax contribution rate reaches 48.6% of the total tax revenue. It is estimated that the real estate contribution rate in XX years will reach 70% of the total tax revenue. In view of the characteristics of long-term construction period, slow capital turnover, multiple transaction forms, wide coverage and strong policy, the real estate industry has strengthened the management of real estate taxation.
The first is to highlight key points and promote publicity. The construction industry is affected by the shrinking market, the commercial housing is seriously backlogged, the sales market is seriously lagging behind, and taxpayers’ tax incentives are seriously fluctuating. It is recommended to actively promote the issuance of sales real estate invoices. We regularly organize taxpayer business counseling, and we must adopt various forms for developers and buyers. Organize special propaganda, so that developers can voluntarily declare tax payment, experience the invoices of the purchase of households, and actively promote the significance of invoice control, and inform them of the right to purchase “real estate invoices” according to law in order to protect their legal property. The legal validity of the certificate is not less than the "real estate certificate".
The second is to highlight the difficulties and management. Taking the construction site as an independent taxpayer, the construction cost and the selling price are determined according to the market price and the regional actuality. The construction price and the selling price provided by the taxpayer are not single. The taxpayer is required to pay in batches according to the unified regulations of the municipal bureau. In view of the long construction and sales cycle, tax officials change their duties, to prevent concealment from being reported, to plug loopholes, and to cause bad consequences; to establish a ledger on the construction site, to register and pay off taxes; to collect real estate prices; The taxpayer's due, accepted, and owed taxes are fair and just.
The tax arrears highlights a “strict” word according to the feedback from the “Ten Check and See” group of the Municipal Bureau and the tax arrears statistics collected by the Municipal Administration Bureau. The overall tax owed by the branch is small and the amount is small, but the collection and management is still strengthened.
The first is to verify the non-substantial tax arrears. The formation of this part of the tax arrears is a problem of same-sex. For example, at the beginning of the year, we implemented tax approval for some un-established enterprises and approval of corporate income tax approval, etc., often the amount of tax we have approved due to changes in business conditions and market influences, resulting in actual realization and taxation and verification. The tax forms a tax difference. The tax owed by this tax difference is essentially a materialless material, and in our actual work, we often neglect the collection and sorting of some evidence materials in the process of changing the business situation, resulting in these multiple approved taxes. The item cannot be written off. This time, the inspection of the “Ten Check and Ten Look” inspection team of the Municipal Bureau, we quickly organized a special group to organize the brick and tile industry, the talc industry industry stop materials and market procurement costs, sales price certification materials, and passed, on-site verification, Data comparison, industry surveys, etc., the multi-nuclear tax is reduced, and the tax is owed.
The second is to pay the substantive owed tax materials carefully. For the formation of substantial arrears of taxes, we mainly pay for the following three aspects. 1. The management team and the audit team collect and collect the funds. In the past six months, we have intensively inspected the three households of grain and oil purchase and sale joint-stock companies, and have in-depth understanding of the current system of grain and oil purchase and sale enterprises, and checked and repaired nearly 60,000 yuan in taxes, and inspected the newly-built rubber sheet factory and the newly-built composite service factory. There are a total of five garment factories, and the payment of taxes is more than 40,000 yuan. 2. Collect from the tax return information materials. At the beginning of the year, due to the increase in the new personal income tax deduction standard, the personal income tax amount reported to XX Second Hospital and xx High School in early April was significantly higher than that of the previous year. Through the verification of the declared salary amount and other wages and bonuses, it was found that the personal income tax calculation of the above unit financial personnel was significantly different. To this end, we organized a special class to review the information, to fill in the missing information, and to check the personal income tax of 23,000 yuan. In early June, we urged the financial personnel to withhold and pay. 3. Transfer to the tax investigation office for supervision. Due to the sluggish real estate market this year, after the backlog of individual small-scale taxpayer houses was built, a small abacus of taxation was launched. Therefore, we have taken tax interviews, issued orders to correct the period of correction, and other measures, but the taxpayers still do not pre-emptive mining, and then apply to transfer the tax investigation room to investigate and deal with.
Second, strengthen fine management, carry out "Ten check and see", and improve the quality of collection and management. We actively implement the speech of the provincial leader Xu, and carry out law enforcement self-correction activities, in order to fully implement the provincial local tax bureau "strict enforcement, taxation must The spirit of the meeting, actively preventing and seriously investigating and dealing with tax dereliction of duty and dereliction of duty, the municipal bureau organized the city's local tax cadres to seriously study the provincial bureau chief and discipline inspection team leader in the province "strict law enforcement, tax collection, active prevention and serious investigation of dereliction of duty and dereliction of duty" The spirit of the meeting. The organization organized discussions, set up a special work leading group, set up a special work class, and formulated a special work implementation plan. According to the requirements, for the actual scope of work and management of the branch, focus on the implementation of taxation policies, tax deferred payment, tax reduction and exemption approval and tax recovery, pending account management, invoice sales, tax warehousing, financial management of funds Corrected.
First, in the tax enforcement policy, the focus is on the entertainment industry in the city to check the “ballot control tax” link. For those that are not taxed according to the entertainment industry taxation and tax rate, they have been rectified according to the policy requirements. The land use tax gps measurement report was made, and the taxpayer registration data in the tax collection system was revised; the tax source within the jurisdiction was examined, and the tax burden adjustment was carried out according to the taxpayer information approved by the national tax transfer. Self-examination and registration management of key industries and key tax sources.
Second, in the overdue tax payment, tax reduction and exemption approval and tax arrears recovery, we must resolutely implement the preferential policies for laid-off and re-employment, implement them in a practical manner, and let the merchants who really deserve preferential policies enjoy the violations, non-compliance reduction and exemption and reduction and exemption management. Not in place.
Third, in the invoice sale, the Bureau conducted an inventory check on the invoice sales and the types and quantities of invoices from XX to XX. We have improved the management methods for individual households to set taxes and use ticket-controlled taxes. The self-invoice verification was carried out by the branch director personally, and the self-invoice was verified in the jurisdiction. Each branch office checked the invoice sales account, the accounts were consistent, and the levy was strictly based on the ticket-controlled tax, and the “double-limit” system was strictly implemented. Fourth, in the tax storage, the bureau conducted a key inspection of the Jian'an real estate industry. Among them, individual developers and real estate enterprises have collected more than 300,000 yuan in taxes. . Our bureau implements tax tracking service management in strict accordance with the progress of the project, provides taxation policy consulting services for enterprises, and strictly follows the tax collection procedures to timely understand the progress of the project and timely deposit taxes. The tax owed by a few developers with projects was cleaned up. A few developers belonged to the project that had been opened for construction. The time period for the house payment was owed by the builder. The tax owed after the clean-up was placed before May 30.
Fifth, in the financial management of funds, through, and self-examination, the municipal bureaus strictly implemented the financial management system in financial management. First, a large expenditure adhered to the report of the leadership signing and collective research; the second is to adhere to the leadership of a "pen" signature reimbursement system, each expense is clear, adhere to the signature of the person and the review personnel. In terms of infrastructure maintenance projects and asset purchase and disposal, the system of request and reporting has been adhered to. The government has complete tender procedures, and each project has professional acceptance and audit conclusions. Asset disposal adheres to the principles of fairness, openness and justice. All bidding and hospitality expenses are not subject to power and personal malpractice.
Through the "Ten Check and Ten Look" activities, the cadres and workers have strengthened their understanding of "strict enforcement, taxation, and active prevention and serious investigation of tax dereliction of duty and dereliction of duty", and combined with their actual work, found problems and promptly carried out Rectification.
Third, strengthen team building, create "five-type" organs, cadres to achieve new ways to improve innovation, improve the standardized assessment system is the "signature dish" of the local tax system in recent years. However, in recent years, the assessment has become more and more single and has been in the form, which has led to many contradictions within the cadres. Therefore, the innovative assessment program is the focus of the branch's quantitative assessment this year. At the beginning of March, we held a quantitative assessment seminar every afternoon, set up a quantitative assessment team, and studied quality assessment programs. We paid special attention to the issuance of tax-deductible documents, the examination of the production of information materials and the quantitative evaluation of incremental temporary work. . Separate people to summarize the assessment materials, each responsible, breaking the old model that was evaluated by a special person in previous years. At the end of the month, the statistics of the cadres in charge of the assessment of various contents are reported to the assessment group for summary ranking, and the report is announced after the review. For the results of the assessment from March to May, no cadres and workers have been found to protest against the results of the public announcement.
Innovate working methods, improve the efficiency of cadres' work, formulate and implement learning plans, and focus on improving the cadres' own quality. At the end of each month, organize computer practical skills test once. The test content is issued by the sub-director. The content is roughly the same, divided into table production, document production, on-the-spot writing this month's work summary and next month's work plan and editing documents. The time is limited to 1 hour, the completion time is 1 point for each 3 minutes ahead of time, and the completion time is deducted 1 point for every 3 minutes. The main purpose is to improve the proficiency of the cadres, so as to improve the work efficiency. At present, the cadre computer examinations have been organized three times, and the actual set of water for the cadres and workers has been greatly improved.
In addition, we regularly organize tax business learning. Due to the frequent update of tax policies in recent years, the new “Enterprise Income Tax Law” was promulgated and implemented, the land use tax policy was adjusted, and the personal income tax deduction standard improved a series of policy changes, making our cadre tax Business is increasingly rusty. In the first half of the year, business learning was organized every Thursday afternoon. The content was mainly based on new policy learning, as well as the problem of policy use errors that are prone to occur in actual work, especially in the taxpayer's business rating method, in the process of actual settlement and calculation. Those subjects that should be noted and so on. Through, learning, corporate film tax administrators can also find some simple financial processing questions. Individual taxation and taxation are subject to accurate taxation.
Innovate and civilize activities, and create a “five-type” local taxation agency. Our xx branch office starts with the overall style of work, and vigorously builds learning, innovative, service-oriented, pragmatic and honest institutions, further improving the overall quality of the cadre team and establishing a good local tax. The social image promotes the vigorous development of the local taxation cause.
The first is to build a learning institution. Encourage cadres and workers to accept continuing education measures, organize regular study and training, mobilize the enthusiasm of cadres for self-study, and improve the comprehensive quality and ability of cadres and workers. Expand the learning carrier, implement go out, please come in, combine self-study and concentrated learning, and combine ability education with academic education. Establish a long-term learning mechanism, formulate management methods for cadre education and training, and evaluation and reward methods, reasonably determine the content of learning, and scientifically set training programs to make learning regular and standardized.
The second is to build innovative institutions. To enhance the awareness of innovation, the branch has held many seminars to emancipate the mind, innovative ideas as the main content, analyze the situation, clarify the task, adhere to the innovative ideas to plan the work, and promote the work with innovative measures. Focus on innovation in the center, strive to improve the management level and comprehensive work ability of middle-level cadres, find out the source of taxation, and focus on key tax sources. Focusing on hot and difficult issues, focusing on innovation, focusing on key enterprises, taking tax inspection as a breakthrough, highlighting services in management, carrying out “in-depth understanding of the truth, patiently explaining policies, really doing practical things for taxpayers, doing good things, helping enterprises to develop together. The "four-hearted activities" will effectively protect the legitimate rights and interests of taxpayers and promote the development of taxation work in a better direction.
The third is to build a service-oriented institution. Enrich the carrier and actively carry out personalized publicity and education services. We will create a convenient service platform, actively carry out the tax payment law to enterprises and enter school activities, and widely publicize and raise the awareness of taxation for all. Implement tax preferential policies, do a good job in safeguarding rights, and actively open up green channels for laid-off and reemployed people.
The fourth is to build a pragmatic institution. We will implement the first-inquiry responsibility system, limit the time limit, improve work efficiency, clarify job responsibilities, refine the evaluation and evaluation plan, and fully mobilize the enthusiasm of the cadres. Establish a tax cadre work system, talk face-to-face with taxpayers, communicate with each other, understand the requirements of the people and taxpayers, and solicit their opinions. The implementation of the "first-line work method" means that the work situation is understood in the first line, the work style is changed in the first line, the work experience is summarized in the first line, and the work performance is created in the first line.
The fifth is to build a clean and honest organization. We will conscientiously implement the target responsibility system for party style and clean government construction, sign the target responsibility letter at all levels, implement responsibility in a hierarchical manner, implement the management of “one post and two responsibilities”, strengthen assessment, and pay close attention to implementation. Actively construct a warning and defense line, select the main point of integrity and self-discipline, focus on the education of the members of the team, pass the warning education class, organize the anti-corruption education film, organize the classroom of the integrity education activities, and carry out the integrity. In political education, we will work hard to enhance the ability of leading cadres to resist corruption and prevent change, and play a good role in leading the cadres of the government. We will strive to build a clean, diligent, efficient, and pragmatic team of government cadres.
In the first half of the year, we have successfully completed various tasks, and the cause of the branch has shown a good momentum of development. While affirming the achievements, we also recognize that there are still some problems and weak links in the work. First, the implementation of the implementation is not strong enough, the work is not solid enough, and some work requirements are not implemented in sufficient place; second, the basic work of tax source management is not solid enough, and the level of tax law enforcement needs to be further improved; third, the requirements for the development of cadres and the situation still exist. A certain gap, the construction of the cadre team needs to be further strengthened. We will seriously improve these issues in our future work.
In combination with xx, at present, there are still some problems in the real estate tax collection and management of xx towns, mainly in the development trend of collective, individual and private diversification of development investment entities. Except for some formal real estate development companies, some collective relief enterprises have used idle Land, some urban residents also fully tap their own land resources, competing to participate in real estate development activities, these taxpayers compare each other, do not take the initiative to declare tax, highlight the following characteristics: 1 chaos; 2 personnel are uneven, real estate The developer's residence is not fixed, the household is difficult to find, the people are difficult to collect, the tax is difficult to collect, the tax control is very difficult, and the implementation of the special implementation of the process, often the problem can not be dealt with, the painful foot has broken the good foot; 3 the housing price is abnormally high The abnormality is from 280.00 yuan per square meter in XX year to 1080.00 yuan per square meter in the beginning of XX. Due to the market influence in the first half of the year, several developers have set a price reduction promotion. The annual construction area of xx town is nearly 100,000 square meters. 100,000 square meters is equivalent to a village relocation every year xx, XX years, xx real estate is affected by the market, the backlog of commercial housing is more serious, such as Yuan Garden has a backlog of 150 sets, which makes taxpayers miserable. 3. The difficulty in real estate tax management is falling. It is required to collect real estate. The two major taxes of real estate: construction business tax, sales real estate, and construction business tax are in each project. China can actively achieve, but from the market impact in the past six months, almost no sales of commercial housing, and now prices rise, people's wages, housing prices are high, real estate developers' funds are getting tighter, according to the normal practice of previous years, unified calculation It is paid in separate installments, which is difficult to implement this year.
The invoice for the sale of the house cannot be applied: 1 The taxpayer does not obtain and issue the invoice for the sale of real estate according to the regulations. The purchaser does not obtain the “invoice for the sale of real estate” from the local taxation department. The normal income of the housing management office cannot be guaranteed, and the management of the housing management department has loopholes. The tax certificate should be issued first, but at this stage, the housing management and other departments take into account their own interests and privately make a smooth flow of people, which makes it difficult to control the tax.
Unpaid and sold time cannot be confirmed. First, the income from the sale of house sales was collected by white bars or collection receipts. Second, the project was completed, the delay tactics were adopted, the completion settlement was not completed for a long time, and the tax was reported less. The third intention was to conceal the account book, the voucher, and the pre-sale payment. Turning and concealing taxable income, the fourth is physical exchange, bartering goods, and the mortgaged houses are not treated as sales tax. Although the local taxation department has taken measures to control the real estate, land and other departments to control the source.
In this regard, in the second half of the year, we will overcome difficulties, forge ahead, be pragmatic and innovative, continue to arrange according to the unified deployment of the xx Bureau, keep close to the target, do not relax, increase efforts, and strive to fully complete the annual work tasks.
I. Strengthening the management of tax sources, tapping the potential to stop leaks, and increasing revenues. Tax revenues have achieved new breakthroughs. Tax source management highlights a “fine” word. Last year, my branch achieved a record of 5.38 million yuan. This year, the city bureau’s assessment task for us was 6.4 million yuan. The net amount is 1 million yuan.
The first is to overcome difficulties and grasp management. We overcome the difficulties of three aspects and grasp the management to increase income. First, the leading enterprise Meiyuan Piston has not resumed business since it was shut down in June last year. Second, the individual industrial and commercial households have increased their personal income tax and business tax thresholds. The speed of the household has been reduced to more than 60 households. Third, the real estate market is weak, and the backlog of commercial housing is very serious. The sales of commercial housing are from the dozens of sets in the peak season to one or two sets per week. In this regard, in early March, our branch office conducted industry surveys and market analysis, and held tax source analysis meetings for many times to refine the tax source structure, analyze the tax source books, and collect the tax source books by households. Clarify the key points and difficulties of the various taxation management system personnel. If the tax source status changes, the data analysis table of the change of tax source stocks will be transmitted in a timely manner.
The second is to catch the source and catch the leak. It pays attention to the tracking management of tax source books and materials for policy changes. Cooperate with the city bureau's land use tax gps data collection to ensure that the information is true and reliable, and the scope of taxation is not missed. The land use tax of the Lijing Glass Factory, which was founded solely by Taiwanese companies, was previously a tax-free scope. The land use tax policy was changed and Lichang Glass Factory resumed taxation. We passed the dispute over land ownership, and the field investigation, evidence collection, and data collection have fully grasped the main body of land use tax and the scope of tax collection. Lichang Glass Factory has been urged to pay nearly 30,000 yuan in land use tax. In addition, through the feedback of the auction house and the information materials of the land department and the housing management department, we have strengthened the taxation and source registration of the two taxes, and collected and sorted out the land auction and other materials in a timely manner. And in-depth purchase of households to understand the evidence, confirm the authenticity of the contract, from the source of the loss of tax sources.
Policy management focuses on a "French" word In recent years, the national tax policy on the macro view of the theme of harmonious taxation, such as the personal income tax exemption base fell again, the business tax threshold has been raised several times, the corporate income tax rate has been lowered, and so on, a series of tax policies The adjustments are based on reducing the tax burden on taxpayers. In order to implement the national tax policy, we will not receive over-tax in the work, and will not cause conflicts between the two parties. In the first half of the year, we have achieved three implementations.
First, the implementation of the new "Enterprise Income Tax Law." After the new "Enterprise Income Tax Law" and the new "Enterprise Income Tax Implementation Regulations" were promulgated and implemented, we passed, and after organizing the study, submitted the building materials, talcum powder, quartz to the Municipal Bureau in the first time according to the new policy and new tax rate. In the sand and other industries, the “Approval Form for Enterprise Income Tax Approval”, due to the reduction of corporate income tax due to the tax rate, the cumulative tax reduction is nearly 120,000 yuan. The timely implementation of this tax incentive policy has been well received by most companies.
The second is the implementation of the new personal income tax policy. In the taxation work for individual industrial and commercial households, the implementation of the new personal income tax policy is emphasized. The personal income tax is strictly determined by the XX yuan tax-free basis for monthly income. If the taxable standard is not met, the sales adjustment should not be exaggerated. Taxation income tax is used for tax purposes. For the non-tax-based adjustments that are subject to non-household management, establish a personal income tax line account and register the inventory on a case-by-case basis. This year's individual tax personal income tax decreased by nearly 20% year-on-year due to the deduction of the base, and the net tax source was reduced by more than 80,000 yuan. The personal income tax has been installed in the xx high school, xx second hospital, and xx brewery in accordance with the requirements of the municipal bureau. At present, the tax has been withheld by nearly 20,000 yuan in the xx second hospital. The xx high school withholding information has also been reported to my branch for review.
The third is to implement the important method of issuing the instrument. We use the "Tax Collection Management Law" and the "Tax Collection Management Law" to reflect the most specific taxation documents in the work. The issuance of documents is the most basic part of the collection and management work, and it is also the most important part. It is better to implement a rigorous document with a strict policy implementation, which is better than white running many times. The issuance of the instrument is also the focus of our quantitative assessment this year. In the first half of the year, the branch bureau focused on the quality of the real estate industry documents, especially the three major links of real estate taxation, housing land, building area, building development costs, housing sales prices and other important aspects of the review, Hu Bao tax approval basis is reasonable and legal .
Real estate tax management highlights a “public” word along with the process of urbanization development. xx Real estate industry has developed greatly. Real estate development centered on xx town has taken shape, real estate development and trading activities are increasingly active, and taxation has been realized. Growing year by year, XX tax is 2.7 million yuan, and the tax contribution rate reaches 48.6% of the total tax revenue. It is estimated that the real estate contribution rate in XX years will reach 70% of the total tax revenue. In view of the characteristics of long-term construction period, slow capital turnover, multiple transaction forms, wide coverage and strong policy, the real estate industry has strengthened the management of real estate taxation.
The first is to highlight key points and promote publicity. The construction industry is affected by the shrinking market, the commercial housing is seriously backlogged, the sales market is seriously lagging behind, and taxpayers’ tax incentives are seriously fluctuating. It is recommended to actively promote the issuance of sales real estate invoices. We regularly organize taxpayer business counseling, and we must adopt various forms for developers and buyers. Organize special propaganda, so that developers can voluntarily declare tax payment, experience the invoices of the purchase of households, and actively promote the significance of invoice control, and inform them of the right to purchase “real estate invoices” according to law in order to protect their legal property. The legal validity of the certificate is not less than the "real estate certificate".
The second is to highlight the difficulties and management. Taking the construction site as an independent taxpayer, the construction cost and the selling price are determined according to the market price and the regional actuality. The construction price and the selling price provided by the taxpayer are not single. The taxpayer is required to pay in batches according to the unified regulations of the municipal bureau. In view of the long construction and sales cycle, tax officials change their duties, to prevent concealment from being reported, to plug loopholes, and to cause bad consequences; to establish a ledger on the construction site, to register and pay off taxes; to collect real estate prices; The taxpayer's due, accepted, and owed taxes are fair and just.
The tax arrears highlights a “strict” word according to the feedback from the “Ten Check and See” group of the Municipal Bureau and the tax arrears statistics collected by the Municipal Administration Bureau. The overall tax owed by the branch is small and the amount is small, but the collection and management is still strengthened.
The first is to verify the non-substantial tax arrears. The formation of this part of the tax arrears is a problem of same-sex. For example, at the beginning of the year, we implemented tax approval for some un-established enterprises and approval of corporate income tax approval, etc., often the amount of tax we have approved due to changes in business conditions and market influences, resulting in actual realization and taxation and verification. The tax forms a tax difference. The tax owed by this tax difference is essentially a materialless material, and in our actual work, we often neglect the collection and sorting of some evidence materials in the process of changing the business situation, resulting in these multiple approved taxes. The item cannot be written off. This time, the inspection of the “Ten Check and Ten Look” inspection team of the Municipal Bureau, we quickly organized a special group to organize the brick and tile industry, the talc industry industry stop materials and market procurement costs, sales price certification materials, and passed, on-site verification, Data comparison, industry surveys, etc., the multi-nuclear tax is reduced, and the tax is owed.
The second is to pay the substantive owed tax materials carefully. For the formation of substantial arrears of taxes, we mainly pay for the following three aspects. 1. The management team and the audit team collect and collect the funds. In the past six months, we have intensively inspected the three households of grain and oil purchase and sale joint-stock companies, and have in-depth understanding of the current system of grain and oil purchase and sale enterprises, and checked and repaired nearly 60,000 yuan in taxes, and inspected the newly-built rubber sheet factory and the newly-built composite service factory. There are a total of five garment factories, and the payment of taxes is more than 40,000 yuan. 2. Collect from the tax return information materials. At the beginning of the year, due to the increase in the new personal income tax deduction standard, the personal income tax amount reported to XX Second Hospital and xx High School in early April was significantly higher than that of the previous year. Through the verification of the declared salary amount and other wages and bonuses, it was found that the personal income tax calculation of the above unit financial personnel was significantly different. To this end, we organized a special class to review the information, to fill in the missing information, and to check the personal income tax of 23,000 yuan. In early June, we urged the financial personnel to withhold and pay. 3. Transfer to the tax investigation office for supervision. Due to the sluggish real estate market this year, after the backlog of individual small-scale taxpayer houses was built, a small abacus of taxation was launched. Therefore, we have taken tax interviews, issued orders to correct the period of correction, and other measures, but the taxpayers still do not pre-emptive mining, and then apply to transfer the tax investigation room to investigate and deal with.
Second, strengthen fine management, carry out "Ten check and see", and improve the quality of collection and management. We actively implement the speech of the provincial leader Xu, and carry out law enforcement self-correction activities, in order to fully implement the provincial local tax bureau "strict enforcement, taxation must The spirit of the meeting, actively preventing and seriously investigating and dealing with tax dereliction of duty and dereliction of duty, the municipal bureau organized the city's local tax cadres to seriously study the provincial bureau chief and discipline inspection team leader in the province "strict law enforcement, tax collection, active prevention and serious investigation of dereliction of duty and dereliction of duty" The spirit of the meeting. The organization organized discussions, set up a special work leading group, set up a special work class, and formulated a special work implementation plan. According to the requirements, for the actual scope of work and management of the branch, focus on the implementation of taxation policies, tax deferred payment, tax reduction and exemption approval and tax recovery, pending account management, invoice sales, tax warehousing, financial management of funds Corrected.
First, in the tax enforcement policy, the focus is on the entertainment industry in the city to check the “ballot control tax” link. For those that are not taxed according to the entertainment industry taxation and tax rate, they have been rectified according to the policy requirements. The land use tax gps measurement report was made, and the taxpayer registration data in the tax collection system was revised; the tax source within the jurisdiction was examined, and the tax burden adjustment was carried out according to the taxpayer information approved by the national tax transfer. Self-examination and registration management of key industries and key tax sources.
Second, in the overdue tax payment, tax reduction and exemption approval and tax arrears recovery, we must resolutely implement the preferential policies for laid-off and re-employment, implement them in a practical manner, and let the merchants who really deserve preferential policies enjoy the violations, non-compliance reduction and exemption and reduction and exemption management. Not in place.
Third, in the invoice sale, the Bureau conducted an inventory check on the invoice sales and the types and quantities of invoices from XX to XX. We have improved the management methods for individual households to set taxes and use ticket-controlled taxes. The self-invoice verification was carried out by the branch director personally, and the self-invoice was verified in the jurisdiction. Each branch office checked the invoice sales account, the accounts were consistent, and the levy was strictly based on the ticket-controlled tax, and the “double-limit” system was strictly implemented. Fourth, in the tax storage, the bureau conducted a key inspection of the Jian'an real estate industry. Among them, individual developers and real estate enterprises have collected more than 300,000 yuan in taxes. . Our bureau implements tax tracking service management in strict accordance with the progress of the project, provides taxation policy consulting services for enterprises, and strictly follows the tax collection procedures to timely understand the progress of the project and timely deposit taxes. The tax owed by a few developers with projects was cleaned up. A few developers belonged to the project that had been opened for construction. The time period for the house payment was owed by the builder. The tax owed after the clean-up was placed before May 30.
Fifth, in the financial management of funds, through, and self-examination, the municipal bureaus strictly implemented the financial management system in financial management. First, a large expenditure adhered to the report of the leadership signing and collective research; the second is to adhere to the leadership of a "pen" signature reimbursement system, each expense is clear, adhere to the signature of the person and the review personnel. In terms of infrastructure maintenance projects and asset purchase and disposal, the system of request and reporting has been adhered to. The government has complete tender procedures, and each project has professional acceptance and audit conclusions. Asset disposal adheres to the principles of fairness, openness and justice. All bidding and hospitality expenses are not subject to power and personal malpractice.
Through the "Ten Check and Ten Look" activities, the cadres and workers have strengthened their understanding of "strict enforcement, taxation, and active prevention and serious investigation of tax dereliction of duty and dereliction of duty", and combined with their actual work, found problems and promptly carried out Rectification.
Third, strengthen team building, create "five-type" organs, cadres to achieve new ways to improve innovation, improve the standardized assessment system is the "signature dish" of the local tax system in recent years. However, in recent years, the assessment has become more and more single and has been in the form, which has led to many contradictions within the cadres. Therefore, the innovative assessment program is the focus of the branch's quantitative assessment this year. At the beginning of March, we held a quantitative assessment seminar every afternoon, set up a quantitative assessment team, and studied quality assessment programs. We paid special attention to the issuance of tax-deductible documents, the examination of the production of information materials and the quantitative evaluation of incremental temporary work. . Separate people to summarize the assessment materials, each responsible, breaking the old model that was evaluated by a special person in previous years. At the end of the month, the statistics of the cadres in charge of the assessment of various contents are reported to the assessment group for summary ranking, and the report is announced after the review. For the results of the assessment from March to May, no cadres and workers have been found to protest against the results of the public announcement.
Innovate working methods, improve the efficiency of cadres' work, formulate and implement learning plans, and focus on improving the cadres' own quality. At the end of each month, organize computer practical skills test once. The test content is issued by the sub-director. The content is roughly the same, divided into table production, document production, on-the-spot writing this month's work summary and next month's work plan and editing documents. The time is limited to 1 hour, the completion time is 1 point for each 3 minutes ahead of time, and the completion time is deducted 1 point for every 3 minutes. The main purpose is to improve the proficiency of the cadres, so as to improve the work efficiency. At present, the cadre computer examinations have been organized three times, and the actual set of water for the cadres and workers has been greatly improved.
In addition, we regularly organize tax business learning. Due to the frequent update of tax policies in recent years, the new “Enterprise Income Tax Law” was promulgated and implemented, the land use tax policy was adjusted, and the personal income tax deduction standard improved a series of policy changes, making our cadre tax Business is increasingly rusty. In the first half of the year, business learning was organized every Thursday afternoon. The content was mainly based on new policy learning, as well as the problem of policy use errors that are prone to occur in actual work, especially in the taxpayer's business rating method, in the process of actual settlement and calculation. Those subjects that should be noted and so on. Through, learning, corporate film tax administrators can also find some simple financial processing questions. Individual taxation and taxation are subject to accurate taxation.
Innovate and civilize activities, and create a “five-type” local taxation agency. Our xx branch office starts with the overall style of work, and vigorously builds learning, innovative, service-oriented, pragmatic and honest institutions, further improving the overall quality of the cadre team and establishing a good local tax. The social image promotes the vigorous development of the local taxation cause.
The first is to build a learning institution. Encourage cadres and workers to accept continuing education measures, organize regular study and training, mobilize the enthusiasm of cadres for self-study, and improve the comprehensive quality and ability of cadres and workers. Expand the learning carrier, implement go out, please come in, combine self-study and concentrated learning, and combine ability education with academic education. Establish a long-term learning mechanism, formulate management methods for cadre education and training, and evaluation and reward methods, reasonably determine the content of learning, and scientifically set training programs to make learning regular and standardized.
The second is to build innovative institutions. To enhance the awareness of innovation, the branch has held many seminars to emancipate the mind, innovative ideas as the main content, analyze the situation, clarify the task, adhere to the innovative ideas to plan the work, and promote the work with innovative measures. Focus on innovation in the center, strive to improve the management level and comprehensive work ability of middle-level cadres, find out the source of taxation, and focus on key tax sources. Focusing on hot and difficult issues, focusing on innovation, focusing on key enterprises, taking tax inspection as a breakthrough, highlighting services in management, carrying out “in-depth understanding of the truth, patiently explaining policies, really doing practical things for taxpayers, doing good things, helping enterprises to develop together. The "four-hearted activities" will effectively protect the legitimate rights and interests of taxpayers and promote the development of taxation work in a better direction.
The third is to build a service-oriented institution. Enrich the carrier and actively carry out personalized publicity and education services. We will create a convenient service platform, actively carry out the tax payment law to enterprises and enter school activities, and widely publicize and raise the awareness of taxation for all. Implement tax preferential policies, do a good job in safeguarding rights, and actively open up green channels for laid-off and reemployed people.
The fourth is to build a pragmatic institution. We will implement the first-inquiry responsibility system, limit the time limit, improve work efficiency, clarify job responsibilities, refine the evaluation and evaluation plan, and fully mobilize the enthusiasm of the cadres. Establish a tax cadre work system, talk face-to-face with taxpayers, communicate with each other, understand the requirements of the people and taxpayers, and solicit their opinions. The implementation of the "first-line work method" means that the work situation is understood in the first line, the work style is changed in the first line, the work experience is summarized in the first line, and the work performance is created in the first line.
The fifth is to build a clean and honest organization. We will conscientiously implement the target responsibility system for party style and clean government construction, sign the target responsibility letter at all levels, implement responsibility in a hierarchical manner, implement the management of “one post and two responsibilities”, strengthen assessment, and pay close attention to implementation. Actively construct a warning and defense line, select the main point of integrity and self-discipline, focus on the education of the members of the team, pass the warning education class, organize the anti-corruption education film, organize the classroom of the integrity education activities, and carry out the integrity. In political education, we will work hard to enhance the ability of leading cadres to resist corruption and prevent change, and play a good role in leading the cadres of the government. We will strive to build a clean, diligent, efficient, and pragmatic team of government cadres.
In the first half of the year, we have successfully completed various tasks, and the cause of the branch has shown a good momentum of development. While affirming the achievements, we also recognize that there are still some problems and weak links in the work. First, the implementation of the implementation is not strong enough, the work is not solid enough, and some work requirements are not implemented in sufficient place; second, the basic work of tax source management is not solid enough, and the level of tax law enforcement needs to be further improved; third, the requirements for the development of cadres and the situation still exist. A certain gap, the construction of the cadre team needs to be further strengthened. We will seriously improve these issues in our future work.
In combination with xx, at present, there are still some problems in the real estate tax collection and management of xx towns, mainly in the development trend of collective, individual and private diversification of development investment entities. Except for some formal real estate development companies, some collective relief enterprises have used idle Land, some urban residents also fully tap their own land resources, competing to participate in real estate development activities, these taxpayers compare each other, do not take the initiative to declare tax, highlight the following characteristics: 1 chaos; 2 personnel are uneven, real estate The developer's residence is not fixed, the household is difficult to find, the people are difficult to collect, the tax is difficult to collect, the tax control is very difficult, and the implementation of the special implementation of the process, often the problem can not be dealt with, the painful foot has broken the good foot; 3 the housing price is abnormally high The abnormality is from 280.00 yuan per square meter in XX year to 1080.00 yuan per square meter in the beginning of XX. Due to the market influence in the first half of the year, several developers have set a price reduction promotion. The annual construction area of xx town is nearly 100,000 square meters. 100,000 square meters is equivalent to a village relocation every year xx, XX years, xx real estate is affected by the market, the backlog of commercial housing is more serious, such as Yuan Garden has a backlog of 150 sets, which makes taxpayers miserable. 3. The difficulty in real estate tax management is falling. It is required to collect real estate. The two major taxes of real estate: construction business tax, sales real estate, and construction business tax are in each project. China can actively achieve, but from the market impact in the past six months, almost no sales of commercial housing, and now prices rise, people's wages, housing prices are high, real estate developers' funds are getting tighter, according to the normal practice of previous years, unified calculation It is paid in separate installments, which is difficult to implement this year.
The invoice for the sale of the house cannot be applied: 1 The taxpayer does not obtain and issue the invoice for the sale of real estate according to the regulations. The purchaser does not obtain the “invoice for the sale of real estate” from the local taxation department. The normal income of the housing management office cannot be guaranteed, and the management of the housing management department has loopholes. The tax certificate should be issued first, but at this stage, the housing management and other departments take into account their own interests and privately make a smooth flow of people, which makes it difficult to control the tax.
Unpaid and sold time cannot be confirmed. First, the income from the sale of house sales was collected by white bars or collection receipts. Second, the project was completed, the delay tactics were adopted, the completion settlement was not completed for a long time, and the tax was reported less. The third intention was to conceal the account book, the voucher, and the pre-sale payment. Turning and concealing taxable income, the fourth is physical exchange, bartering goods, and the mortgaged houses are not treated as sales tax. Although the local taxation department has taken measures to control the real estate, land and other departments to control the source.
In this regard, in the second half of the year, we will overcome difficulties, forge ahead, be pragmatic and innovative, continue to arrange according to the unified deployment of the xx Bureau, keep close to the target, do not relax, increase efforts, and strive to fully complete the annual work tasks.
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