Summary of the work of the State Administration of Taxation in the first half of the year

In the first half of the year, in accordance with the work arrangements and arrangements of the Municipal Inspection Bureau and the County Bureau, we thoroughly studied and practiced the scientific development concept, conscientiously implemented the spirit of the provincial and municipal inspection work conferences, and combined with the income and mission situation currently faced by the Office, always rectified and regulated the taxation. The main line of order is to focus on investigating and handling tax violation cases, and effectively strengthen the special inspection of taxation and special rectification of invoices, focusing on the investigation and promotion of collection, to promote management, to investigate and promote inspection, and to achieve an overall improvement in the quality and efficiency of inspection work. The results of investigating income are obvious. By the end of June, the bureau had arranged 48 inspection projects, including 5 special inspections, 3 invoice remediation projects, 36 daily inspections, 2 reported cases, 2 investigation cases, and 36 cases have been investigated. In the implementation of 4 households, in the trial of 2 households, in the inspection of 6 households, on-line inspection and storage of taxes, fines, late payment of 2,659,900 yuan. In the past six months, we have mainly done the following work:

1. Strengthening functions, intensively rectifying and regulating taxation order

Relying on the syndrome information system and various management and monitoring systems, the auditing function is carried out, the taxation is ruled by law, and daily audits, special inspections, project inspections and investigations are carefully organized, and the overall work has achieved remarkable results.

Standardize tax enforcement behaviors, and implement tax self-inspection and reporting to guide tax compliance. This year, we use the tax law enforcement management information system as the carrier of the law enforcement behavior, fully implement the tax law enforcement responsibility system, strictly exercise the inspection and law enforcement rights in accordance with the legal permission and procedures, strengthen the assessment and monitoring of the inspection and enforcement process, and strictly investigate the responsibility of faults. At the same time, in order to conscientiously implement the spirit of the notice of the Inspection Bureau of the General Administration of Inspections on the self-inspection and payment of taxes, the key taxpayers included in the daily inspection plan have implemented “pre-inspection, self-inspection, desk analysis and key inspections”. New methods of auditing. Get the contradiction, eliminate the resistance, improve efficiency, and guide the effect of tax compliance. In the first half of the year, 36 households were inspected and checked in the daily elections, and a total of 1.9 million yuan was collected. Among them, the self-inspected income of the organized enterprises was 1.878 million yuan, and the inspection bureau checked the inward tax of 0.17 million, the fine was 0.36 million, and the late payment fee was 10,900 yuan.

Solidly carry out special tax inspections, and rectify the industry's taxation order to promote income growth. In XX years, according to the unified deployment of the provincial and municipal bureaus and county bureaus, we focused on key industries, key households and key links for key inspections, formulated special inspection programs, and launched large-scale supermarket chains; construction and installation industries; Key enterprises; coal distribution enterprises; pharmaceutical medical equipment brand agency enterprises and production and sales enterprises; liquor agency enterprises and production and sales enterprises; brand distribution and distributors of seven industries special inspection. At present, we have carried out special inspections on 5 export tax rebates, coal distribution companies, medical and medical equipment production and sales enterprises, brand distribution and distributors in five industries, and examined 5 households. 4 households were closed, 1 household was tried, combined with the self-inspection of key enterprises to pay taxes, check the treasury taxes, fines, and late payment fees of 796,789 yuan.

Close cooperation with relevant departments, and actively carry out special rectification actions against the production and sale of fake invoices and illegal invoicing, reducing and blocking the loss of tax sources. In accordance with the archives spirit of the Provincial and Municipal Bureaus' Implementation Plan for Combating the Sale and Sale of False Invoices and the Special Rehabilitation Work for Illegal Generation of Invoicing, the County Bureau decided this year to make the special rectification of invoices an important channel for grassroots collection. On the one hand, strengthen the county. The coordination and coordination of the Economic Investigation Bureau of the Public Security Bureau, improve the coordination mechanism of tax police and police, timely investigate and deal with illegal cases involving votes, and crack down on the "buyer market" while cracking down on the "buyer's market" in accordance with the law, and maintain the high-pressure situation of illegal activities of various invoices. Our inspection bureau combines the industry tax special inspection to carry out key inspections on key industries such as medicine, furniture, building materials, stationery, mobile phones, computers, large and medium-sized shopping malls, chain stores and agricultural and sideline products purchases, and strictly investigates and uses false invoices. On the other hand, the invoice inspection team of each branch is supervised to conduct comprehensive clean-up inspections of enterprises, units and individual industrial and commercial households engaged in various business activities in the sub-districts. From the inspection progress, our inspection bureau has inspected 34 households with special inspections and daily inspections. There are 7 households with invoices, involving 2 invoices not in accordance with the regulations, 8 invoices involved; 4 invoices were not obtained according to regulations, 35 invoices were involved, including 25 suspected invoices, and the invoice was illegally transferred by the branch. 3 cases of the case, the invoice violation of the law has been punished 5 households, a fine of 12,800 yuan, has been warehousing 12,800 yuan; the branch office statistics inspection invoices 288 households, of which 47 households with invoices have problems, a fine of 5,760 yuan. Inspection and transfer inspection bureau investigation 3 Household.

[page] Actively expand the source of the case, check and deepen the investigation and report cases. In XX, we made full use of the Golden Tax Engineering Co-examination System and the Audit Reporting Case Management System to strengthen the analysis and analysis of the source of the investigation and the clues of the report, to find a breakthrough in handling the case; to implement the supervision and collective review mechanism, and actively organize the intensive investigation. Through the investigation and reporting cases, each case is “five timely”: timely registration, timely inspection tasks, timely implementation of audits, timely feedback to the higher authorities and reporters, and timely filing of the files into a bookstore. In the first half of the year, the bureau received a total of 2 paper investigation cases, involving 5 invoices, involving a total amount of 198,300 yuan and a tax amount of 29,000 yuan. The invoices involved in the investigation were valid, the business was normal, the settlement of the ticket was normal, and the tax payment was correct. Two cases were reported and reported, and 2 cases of tax evasion were found to be filed, and the inward levy tax was 99,700 yuan and the fine was 40,530 yuan. The rate of response to investigations and reported cases reached 100%.

Second, scientific management, and constantly improve the quality of inspection work

We adhere to the goal of “scientific and refined management”, standardize operations, achieve a balance of quality and efficiency of auditing; strengthen communication, straighten out the work link of the four links of auditing; consolidate the foundation, promote the standardization of case files, implement assessment, and ensure auditing The work went smoothly.

Exploring effective ways of scientific selection

The selection is the primary and key link of the inspection work. We gradually adjust the selection ideas, move the inspection quality control threshold forward, carefully analyze and filter the data of the three major software systems, and collect the enterprises according to the inspections of the provincial and municipal bureaus. The total number of taxpayers' total households is 20%, and the accuracy of selection is 85%. It is determined that 60 households will be reported in the XX year, and 48 households will be inspected in the first half of the year. In the actual implementation process, the selection of the case is targeted. And the accuracy rate has been significantly improved.

Implement case classification management, three-level supervision

According to the nature of the source of the case and the principle of prioritization, the cases are divided into three categories, and the three-level supervision system of the case is implemented. One type of case is handled by the higher-level inspection bureau, and the higher-level inspection bureau supervises the case; the second type of case is a major fraud tax case, and the county bureau's case review committee's permanent institution regulation unit supervises; the third type of case is a general tax violation case, which is determined by our inspection bureau. Supervise the person responsible for the work; for all cases, we insist on regularly listing the "Recall List", reminding the inspectors to implement the inspection time of the household, paying close attention to the investigation of the case, strengthening the management of the case process, and effectively reducing the occurrence of the accumulated case.

Improve the performance appraisal incentive mechanism

In XX, based on the comprehensive performance appraisal indicators issued by the municipal bureau, combined with the actual situation of county-level audit work, we further improved the internal assessment indicators, adjusted the basic workload of auditing, highlighted the quality and efficiency indicators, encouraged work innovation, focused on direction, and achieved performance. As an important basis for the evaluation of civil servants in the year, the assessment results are given a certain amount of auditing and handling funds to appropriately reward the advanced stock room and advanced individuals of the performance appraisal, making it an internal accelerator to promote the audit work.

Consolidate the management foundation and promote the standardization of case files

By strengthening the communication between the four links of the audit, unified the requirements for the collection and verification of the case, the requirements for the inspection and evidence collection for the off-balance-sheet business, standardizing the production layout of the “Tax Inspection Report”, establishing the applicable law database for the inspection of common problems, improving the relevant inspection work system, and clearing the inspection In the work operation process, we will effectively carry out the archiving of the inspection case file in the usual time, and further promote the standardization and standardization of the inspection case file of the Office. This year, in the implementation of self-inspection and payment of taxes into the warehouse, we have held four special sessions to mobilize, analyze and discuss the implementation of specific work, and in the city's inspection system to take the lead in solving the problem of self-inspection and payment of taxes into the warehouse. In order to ensure that the inspection income warehousing and audit file collection work is well done, the orderly development of this work has been fully affirmed by the Municipal Bureau of Inspection.

Third, people-oriented, create a high-quality inspection team

Carry out the theme activities of in-depth study and practice of the scientific development concept. Since the in-depth study and practice of the Scientific Outlook on Development, the Party Branch of our Inspection Bureau has acted swiftly, carefully organized, and formulated detailed learning plans in a timely manner. While conducting simultaneous study with the county bureau, we actively carried out reading notes and talks. Experiences, discussion and exchanges, and other forms of learning activities have improved the interest of party members and cadres and enhanced their learning. Each party member and cadre has made more than 10,000 words of study notes and wrote two experiences. In the practice of scientific development concept, we closely contact the actual work of auditing, turn theoretical study into the driving force of practice, take practical measures to improve the level of legal inspection work, and strive to improve the confidence and determination of all cadres and workers to complete the annual tax revenue recovery task. .

[page] A comprehensive approach to innovative business learning. First, taking the business tax auditor's business examination as an opportunity, earnestly grasp the pre-test study and training, and actively organize the auditors to participate in the city's audit business examination training. The training rate and reference rate of the inspectors of our bureau have reached more than 90%. The 10-person business test score is above 100 points, and the overall ranking is among the best in the city's audit system. This business training test has greatly improved the overall business quality of the auditing cadres of our bureau. The second is to train the soldiers as a starting point, in accordance with the concept of consistent use of teaching and on-demand teaching, to carry out targeted pre-examination training for the industries and projects audited this year; third, to build an auditor business exchange platform based on the internal network of the provincial bureau. Improve the ability to handle cases and handle cases. Fourth, continue to encourage and appropriately reward the auditing cadres to participate in the training and examinations of registered tax agents, certified public accountants, judicial qualifications, and various business expert competitions.

We will do a good job in building inspections, styles, and clean government. Adhere to the strategic principles of treating both the symptoms and the root causes, comprehensive management, punishing and preventing, and paying attention to prevention, closely following the theme of "inspecting according to law and doing things honestly," starting from the big picture, starting from the details, and constantly strengthening the party's work style and building a clean government. In response to all aspects of the audit operation, the establishment of a "preventive system" for warning education cadres, a "constrained system" for regulating cadre behavior, and a "measurement system" for promoting clean law enforcement. This year we use the tax enforcement management information system as a law enforcement monitoring window. To comprehensively combine the examination and evaluation of the tax law enforcement responsibility system with the annual review of the city bureau, effectively improve the supervision of the inspection process, avoid the occurrence of human cases and relationship cases, and use machine monitoring to eradicate the arbitrariness of law enforcement. In the first half of the year, there was no tax violation and disciplinary violations in the bureau, and the tax law enforcement management information system showed that the audit enforcement errors were zero.

Fourth, integrate information, increase publicity, and give play to the effectiveness of “investigating and promoting investigations and investigations”

The inspection website and ftp network transmission system are used as carriers to carry out inspection information publicity and research. Further increase the intensity of information compilation, enrich the contents of the inspection webpage, carry out various forms of national tax inspection news and publicity, expand the impact of national tax inspection work, focus on and strengthen investigation and investigation of law enforcement, enrich the research results, and pay attention to quality and quality according to the requirements of the higher authorities. The Times will send all kinds of audit reports for the annual season to ensure that there are no less than two audit information reported each month, and no less than two articles for each quarter. In April of this year, the deputy director Zhang Wu of the Provincial Bureau of Inspection Bureau and a group of four came to the bureau to conduct a survey on the quarterly report of the audit report, and gave high praise to the quality of the audit report and the quality of the audit file.

Implement audit and collection and management, and implement two-way monitoring

In XX, on the basis of strengthening the preliminary check on the tax collection and account adjustment of the check-in enterprises, in the form of “tax inspection suggestions”, the collection and management department is required to urge the enterprises to make correct account adjustments and tax returns, and implement the second check. . In the first half of the year, we respectively delivered 11 audit proposals to the relevant collection and management units; the collection and management bureaus submitted a total of 3 taxation assessment reports to the Inspectorate and 3 tax-related violations.

Actively carry out the "double investigation of one case" work

Taking the analysis of tax-related violations and improving collection management as the starting point, the principle of "timeliness, objectivity, maneuverability and prudence" was adhered to, and the "double investigation of one case" was steadily promoted, which further promoted the benign interaction of inspection and collection.

In the first half of the year, under the correct leadership of the Party Committee of the County Bureau and the Municipal Inspection Bureau, our Inspection Bureau has made certain progress in all aspects and successfully achieved the goal of half a year. Looking forward to the second half of the year, our focus will be on the follow-up stage of special inspection and invoice rectification work, as well as the inspection and reconsideration of auditing cases organized by county bureaus and municipal bureaus, auditing of case files, and the study and acceptance of scientific development concepts. And will continue to adhere to the rule of law, civilized governance, severely crack down on tax-related violations, further rectify and standardize the tax order, and make new and greater contributions to building a harmonious national tax and harmony.