Tax personal work summary 1
Under the correct leadership of the XXX Bureau, all XXX comrades worked closely together to better complete the tasks assigned by the bureau leaders. The work of the year is summarized as follows:
First, pay attention to study and practice and improve their own quality.
In order to be better qualified for the trial work, all XXX comrades pay great attention to the study of politics and business knowledge. In daily political study, keep up with the situation and pay attention to studying the important thinking of the "Three Represents" of General Secretary Jiang. During the party's "16th National Congress", organize cadres to watch and learn from the "16th National Congress" report by Comrade Jiang Zemin. Understand the spirit of the spirit, bear in mind that serving the people is the purpose of the national civil servant, and apply it to the practice of guiding taxation work; at the same time, we use all available time to seriously study the newly enacted tax collection and management law and implementation rules, local taxation The Compendium of Regulations also uses the Internet to download relevant laws, taxation policies and operating procedures related to XXX, and learn together to improve the quality of cadres to specific actions.
In order to apply what we have learned, we have always come up with a discussion of policy business issues in daily trials, and we have to review the relevant files in a timely manner to achieve "from practice to practice." When encountering new situations and new problems, make full use of network resources to obtain relevant information from relevant tax websites, and “advance with the times” in business theory, and continuously improve their own quality and work level through repeated study of theory and practice. I will also study the experience to form a text. This year, XXX has a total of 8 tax research articles published in the provincial and municipal tax newspapers and magazines and the internal publication of the bureau, "National Tax XXX Information", and the various examination departments in the usual XXX Reply to various business questions has promoted the normal development of XXX business. In order to strengthen the guidance of the XXX business, do a good job of pre-inspection training, in accordance with the special inspection work arrangements, before the XXX members go to the household inspection, we have detailedly summarized and organized the income tax policies related to financial enterprises, and compiled the "financial enterprise". The Collection of Income Tax Policies and Regulations has provided sufficient preliminary preparations for the inspection of XXX members.
This year, XXX sent three personnel to participate in XXX expert training, import and export business training, and export tax rebate business training. They also sent business backbones to participate in the inspections of export enterprises, tobacco companies, and power companies organized by the provincial bureaus. Certainly, through learning and practice, we have mastered a richer and more comprehensive tax business knowledge, and the theoretical and practical level of cadres has reached a new level, making XXX a solid step toward the goal of cultivating high-quality compound talents. .
Second, implement the work objectives and formulate assessment methods.
In accordance with the requirements of the bureau's leaders, in order to clarify responsibilities, strengthen management, implement various work objectives, and further promote the standard operation of “Level XXX”, and in light of the actual situation of the SIPO, we drafted the “Measures for the Target Management of Nanchang City National Tax XXX Bureau”. In addition to the assessment of team building, learning and training, discipline, environmental sanitation, diligent and honest administration, investigation and research, and information reporting, it also combines the characteristics of the office, the source of the case, the inspection, the trial and the implementation of the respective work characteristics of each department. Conduct grading assessment, daily assessment, irregular assessment and year-end assessment. 40 assessment projects were identified, the assessment objectives were refined, the assessment scores were clarified, and the assessment methods and assessment units were defined, which played a positive role in regulating and promoting the development of various tasks throughout the year.
Third, do your job well and strictly handle the case.
Throughout the year, XXX has conducted trials on more than 330 tax XXX cases, organized 15 trial meetings, and returned 88 cases of additional evidence, materials or investigations from various inspection departments through daily trials, accounting for the entire case. 28% of the files directly filed, accounting for 28.2% of all cases. During the trial, we submitted nearly 300 copies of the "Working Papers", which resulted in more than 300 "Trial Reports" issued. A total of nearly 700 copies of the Tax Treatment Decision, the Tax Administrative Punishment Notice and the Tax Administrative Punishment Decision.
The quality of good cases is the core of the trial work. When we try each case, we all require to be careful, high-standard, and strict to do our job well, and strictly examine whether the evidence in each case is sufficient. In place, the laws and regulations on which it is based are accurate and accurate. In the trial process, we strived to achieve a 100% error rate in the case file, and found that the problem was promptly returned to the correction, and some cases were even returned many times. For example, when the tax-free case of Jiangxi Petroleum Supply and Marketing Co., Ltd. was tried, it was found that there was a lack of the “ Tax XXX Report” and the issue of “Notice of Tax XXX”.
There are two typical cases for the review of evidence: First, the review of the evidence of Nanchang Lianzhong Science and Technology Co., Ltd., we found that there are omissions in the inspection process, so the counseling XXX members in-depth inspection, the loss of nearly 20,000 for the country Yuan; the second is the trial of the tax evasion case of Qingyun Spectrum Xixing Sanyang Locomotive Parts Department of Nanchang City. It was found that the individual industrial and commercial households provided false accounting information in an attempt to deceive my XXX personnel, causing XXX personnel to make a wrong judgment. When the trial personnel in the trial of the household, they never let go of every suspicious place, and finally made the truth of the fraudulent behavior of the enterprise.
Based on the principle of seeking truth from facts, we organized a review of the machinery factory of Nanchang Railway Bureau. After reviewing, we believe that the factory should not increase the taxable income by deducting 29,600 yuan from the “payroll payable”. The XXX member confirmed that the enterprise income tax should be paid 9768 yuan, accurately implemented the tax law, and safeguarded the legitimate rights and interests of taxpayers.
Through the trial and investigation of this year's case, we feel that the following problems are common: 1. The XXX report is not standardized, and the specific expression is in the text, the wording is not accurate, and the situation is not fully reflected. The project in the "XXX Work Regulations" produced the XXX report; 2. After the draft of the consultation draft was issued, the company gave feedback. Most of the XXX members did not adjust the instructions when forming the XXX report; 3. The shortage of necessary documents in the case file was served. There are no more than two signatures or signatures on the return certificate; 4. The file information is not rigorous enough, and there are a small number of XXX working papers and forensic materials that are not covered by the company's official seal, and even the XXX implementation date is prior to the XXX notification date; 5. The period related to the inspection content was not further implemented; 6. The vast majority did not transfer the collection and management information of the collection and management branch, and XXX and the collection and management were out of touch, so that the role of the investigation and promotion could not be fully exerted. 7. There is a phenomenon in which work papers are used instead of evidence.
Over the past year, after the unremitting efforts of all XXX comrades, the quality of the XXX case file has been significantly improved compared with the first half of the year. The awareness of evidence, facts, and law has gradually taken root in XXX cadres, but it should be further strengthened. Seeking truth from facts, the quality of our investigations is not very satisfactory. The lack of legal knowledge, such as the collection of real, legal and effective evidence, is a weak link in the current situation. If a tax administrative lawsuit occurs, the chances of winning the case are not very high. To make every case an "iron case", it is still necessary for all personnel to comprehensively improve their quality. In particular, supplementing relevant legal knowledge will be an important task for the future.
Fourth, adhere to the rule of law, and promote the sunshine XXX.
Since 2004, the bureau intends to implement the "Sunshine XXX" project while adhering to the taxation by law. In order to cooperate with the official implementation of the new thing "Sunshine XXX", on October 18, XXX comrades organized training on insurance industry and tax related laws and regulations for the city's insurance company and its subordinate branch office and accounting personnel. This is me. Since the establishment of “Level XXX”, the Bureau has sent staff to lecture for the first time. It is also the first step in trying “Sunshine XXX”. The response of the first opening of the river was very good. The enterprise personnel welcomed it. It believed that this was a bridge of communication between tax enterprises. While safeguarding national interests, it can also protect the legitimate rights and interests of taxpayers. The true embodiment of the "three represents" in action practice.
5. Do a good job in the transfer, hearing and reconsideration of major cases. In the whole year, a total of 28 major cases were transferred to the Municipal Bureau of Major Cases, and the Municipal Bureau of Regulations was assisted in hearing these major cases involving tax amounts of more than 500,000 yuan. He received a hearing application from six companies including Jiangxi Coconut Island Marketing Co., Ltd., and prepared for the preliminary preparation of the hearing. Since the company requested to withdraw the hearing request, no hearing was held. Jiangxi Feiyu Pharmaceutical Co., Ltd., which applied for reconsideration, organized an investigation and evidence, and promptly replied to the Municipal Bureau of Regulations.
Sixth, standardize XXX management and strengthen business guidance.
In order to straighten out the duties of the XXX Bureau, the county and district bureaus, and the subordinate units, standardize management, strengthen coordination, and improve work efficiency and tax enforcement level, we drafted the work of the XXX Bureau of Nanchang Municipal Taxation Bureau and the county and district bureaus and subordinate units. The Interim Measures for Linkages were issued and discussed through the Municipal Bureau, and were officially filed, thus further strengthening the coordination and cooperation between XXX and the county and district bureaus.
In order to standardize the production of the XXX report and improve the quality of the case investigation, we read a large number of files and materials, compiled the "XXX Work Guide", and distributed it to six XXX sections in April for XXX members to learn from. The Guide explains the ten aspects that must be reflected in the XXX report in detail, and lists the legal basis of the punishment one by one, and reiterates the standards for the investigation and handling of tax violation cases, the information to be attached to the XXX case file, and the order of arrangement. It has played a positive role in improving the quality of investigation and handling of cases.
7. The revelation of “One Level XXX” operation for one year.
1. It is necessary to further improve the institutional setting. Since the establishment of the official website on October 19, 2002, the Office has set up four official-level units of the office, the case source, the trial unit and the executive unit, and has set up six sub-section inspection departments according to the industry. Responsible for tax inspection of industrial, commercial, financial and insurance, foreign-related enterprises, professional markets and high-tech enterprises. After more than a year of operation, the shortcomings in the establishment of the organization gradually revealed. If there is a lack of integrated business departments to coordinate the entire XXX work, an integrated business management department can be set up in the office without increasing the number of organizations. Business work, conduct XXX business guidance, formulate and implement various systems of XXX work, organize business training, do a good job in compiling and reporting various business statements, and timely summarize new situations and new problems arising in the operation of “Level XXX”. Staff. Secondly, the professional division of the six inspection departments is conducive to the development of the special XXX work, but at the same time it restricts the improvement of the business level of the XXX personnel and the large-scale XXX work. A professional division of labor can be adopted in the establishment, but in terms of staffing. The balance of business strength should be considered to facilitate the development of the overall work.
2, we must do a good job in improving the overall quality of XXX personnel. Although the XXX Bureau has a college degree or above with a college degree or above, 93.7%, and XXX members at the second level or above account for 71%. In the citywide, a group of familiar tax businesses, knowledge of laws, XXX operating procedures, and computer use are deployed. The staff has been enriched to the XXX Bureau, but the quality of the staff is still uneven and the business level needs to be further improved. To this end, we must work hard to improve the quality of the overall staff, and create a learning atmosphere of “comparing, learning, rushing, helping, and super”, taking training, self-study, pre-examination business counseling, case investigation, and business expert banding. Improve the quality of business in various forms, at the same time increase political learning, adhere to the political learning system every week, so that the overall quality of the overall staff to a new level.
3. It is necessary to increase supervision over tax enforcement power and administrative management rights. In recent years, the number of tax administrative litigation cases has risen linearly. In 1999, the taxation department’s losing rate was about 66%, far higher than the average losing rate of 40% of the national administrative organs. In 2000, the losing rate rose to 82%. There is no tax administrative litigation case in our bureau, but there is still a case of a change in the tax administrative reconsideration case. This actually sounded the alarm for us. Therefore, we increased the intensity of tax administration and administration according to law, and increased the power of tax enforcement. The supervision of administrative power is imperative. The new tax collection and management law and its implementation rules have been promulgated and implemented, and further requirements are imposed on the law enforcement program. We must carefully study the new tax collection and management law and its implementation rules, and use it to standardize our XXX work. As a tax authority, administration according to law is to perform its duties according to law. It must be administered within the statutory terms of reference. It can neither surpass its powers, abuse its powers, or renounce its powers, and dereliction of duty. As a tax law enforcement officer, we should unify our thinking, raise our understanding, firmly establish a taxation concept in accordance with the law, and enhance the consciousness of administering the law. Since the establishment of the bureau, the bureau has formed a set of effective management methods in the aspects of case trial, law enforcement responsibility system, wrong case investigation system, tax law enforcement inspection, etc., which has played a certain role in regulating the XXX law enforcement of our bureau, but it should also be based on The actual situation is modified and improved accordingly. Practice has proved that the implementation of the case trial system has a positive effect on supervising the law enforcement behavior of tax XXX personnel, effectively preventing the arbitrariness of law enforcement, and in the future work should also increase the intensity of case trials and give full play to the important role of case trials. At the same time, the law enforcement responsibility system and the wrong case investigation system are widely implemented, and these systems are implemented in practice, combined with the target management assessment, and frequently carry out case investigation activities and tax law enforcement inspections, and strive to make every case we have become "iron." case".
4. Respect and protect the legitimate rights and interests of taxpayers, and embark on a new path of “Sunshine XXX” suitable for the economic development of Nanchang City. The new administration law clearly stipulates the rights of taxpayers to know, privacy, tax refund, hearing rights, administrative reconsideration, administrative litigation, and supervision. At the same time, they have made many “how should” behaviors for tax authorities and tax officials. The provisions of "how can we behave" and "cannot act" will enable the taxpayer's legitimate rights and interests to be implemented and not infringed. As a tax XXX department, it should fully respect and protect the legal rights of taxpayers. In the process of XXX, it should be civilized to check and politely treat people, fully listen to the opinions of taxpayers, allow them to state their defenses, inform taxpayers of the results of inspections, and inform them of their rights. And obligations, and confidentiality for taxpayers, timely reply to the taxpayer's request for hearing, organize a good hearing, publicize the inspection conclusions in a timely manner, so that the protection of the taxpayer's legitimate rights and interests is implemented.
As a “first-class XXX” pilot unit in Jiangxi Province, we must emancipate our minds, advance with the times, dare to dare to try, practice and innovate, carry out work with the attitude of the explorer, and find a new idea suitable for the work of taxation in Nanchang City. Let "Sunshine XXX" be fully implemented in our bureau.
First, pay attention to study and practice and improve their own quality.
In order to be better qualified for the trial work, all XXX comrades pay great attention to the study of politics and business knowledge. In daily political study, keep up with the situation and pay attention to studying the important thinking of the "Three Represents" of General Secretary Jiang. During the party's "16th National Congress", organize cadres to watch and learn from the "16th National Congress" report by Comrade Jiang Zemin. Understand the spirit of the spirit, bear in mind that serving the people is the purpose of the national civil servant, and apply it to the practice of guiding taxation work; at the same time, we use all available time to seriously study the newly enacted tax collection and management law and implementation rules, local taxation The Compendium of Regulations also uses the Internet to download relevant laws, taxation policies and operating procedures related to XXX, and learn together to improve the quality of cadres to specific actions.
In order to apply what we have learned, we have always come up with a discussion of policy business issues in daily trials, and we have to review the relevant files in a timely manner to achieve "from practice to practice." When encountering new situations and new problems, make full use of network resources to obtain relevant information from relevant tax websites, and “advance with the times” in business theory, and continuously improve their own quality and work level through repeated study of theory and practice. I will also study the experience to form a text. This year, XXX has a total of 8 tax research articles published in the provincial and municipal tax newspapers and magazines and the internal publication of the bureau, "National Tax XXX Information", and the various examination departments in the usual XXX Reply to various business questions has promoted the normal development of XXX business. In order to strengthen the guidance of the XXX business, do a good job of pre-inspection training, in accordance with the special inspection work arrangements, before the XXX members go to the household inspection, we have detailedly summarized and organized the income tax policies related to financial enterprises, and compiled the "financial enterprise". The Collection of Income Tax Policies and Regulations has provided sufficient preliminary preparations for the inspection of XXX members.
This year, XXX sent three personnel to participate in XXX expert training, import and export business training, and export tax rebate business training. They also sent business backbones to participate in the inspections of export enterprises, tobacco companies, and power companies organized by the provincial bureaus. Certainly, through learning and practice, we have mastered a richer and more comprehensive tax business knowledge, and the theoretical and practical level of cadres has reached a new level, making XXX a solid step toward the goal of cultivating high-quality compound talents. .
Second, implement the work objectives and formulate assessment methods.
In accordance with the requirements of the bureau's leaders, in order to clarify responsibilities, strengthen management, implement various work objectives, and further promote the standard operation of “Level XXX”, and in light of the actual situation of the SIPO, we drafted the “Measures for the Target Management of Nanchang City National Tax XXX Bureau”. In addition to the assessment of team building, learning and training, discipline, environmental sanitation, diligent and honest administration, investigation and research, and information reporting, it also combines the characteristics of the office, the source of the case, the inspection, the trial and the implementation of the respective work characteristics of each department. Conduct grading assessment, daily assessment, irregular assessment and year-end assessment. 40 assessment projects were identified, the assessment objectives were refined, the assessment scores were clarified, and the assessment methods and assessment units were defined, which played a positive role in regulating and promoting the development of various tasks throughout the year.
Third, do your job well and strictly handle the case.
Throughout the year, XXX has conducted trials on more than 330 tax XXX cases, organized 15 trial meetings, and returned 88 cases of additional evidence, materials or investigations from various inspection departments through daily trials, accounting for the entire case. 28% of the files directly filed, accounting for 28.2% of all cases. During the trial, we submitted nearly 300 copies of the "Working Papers", which resulted in more than 300 "Trial Reports" issued. A total of nearly 700 copies of the Tax Treatment Decision, the Tax Administrative Punishment Notice and the Tax Administrative Punishment Decision.
The quality of good cases is the core of the trial work. When we try each case, we all require to be careful, high-standard, and strict to do our job well, and strictly examine whether the evidence in each case is sufficient. In place, the laws and regulations on which it is based are accurate and accurate. In the trial process, we strived to achieve a 100% error rate in the case file, and found that the problem was promptly returned to the correction, and some cases were even returned many times. For example, when the tax-free case of Jiangxi Petroleum Supply and Marketing Co., Ltd. was tried, it was found that there was a lack of the “ Tax XXX Report” and the issue of “Notice of Tax XXX”.
There are two typical cases for the review of evidence: First, the review of the evidence of Nanchang Lianzhong Science and Technology Co., Ltd., we found that there are omissions in the inspection process, so the counseling XXX members in-depth inspection, the loss of nearly 20,000 for the country Yuan; the second is the trial of the tax evasion case of Qingyun Spectrum Xixing Sanyang Locomotive Parts Department of Nanchang City. It was found that the individual industrial and commercial households provided false accounting information in an attempt to deceive my XXX personnel, causing XXX personnel to make a wrong judgment. When the trial personnel in the trial of the household, they never let go of every suspicious place, and finally made the truth of the fraudulent behavior of the enterprise.
Based on the principle of seeking truth from facts, we organized a review of the machinery factory of Nanchang Railway Bureau. After reviewing, we believe that the factory should not increase the taxable income by deducting 29,600 yuan from the “payroll payable”. The XXX member confirmed that the enterprise income tax should be paid 9768 yuan, accurately implemented the tax law, and safeguarded the legitimate rights and interests of taxpayers.
Through the trial and investigation of this year's case, we feel that the following problems are common: 1. The XXX report is not standardized, and the specific expression is in the text, the wording is not accurate, and the situation is not fully reflected. The project in the "XXX Work Regulations" produced the XXX report; 2. After the draft of the consultation draft was issued, the company gave feedback. Most of the XXX members did not adjust the instructions when forming the XXX report; 3. The shortage of necessary documents in the case file was served. There are no more than two signatures or signatures on the return certificate; 4. The file information is not rigorous enough, and there are a small number of XXX working papers and forensic materials that are not covered by the company's official seal, and even the XXX implementation date is prior to the XXX notification date; 5. The period related to the inspection content was not further implemented; 6. The vast majority did not transfer the collection and management information of the collection and management branch, and XXX and the collection and management were out of touch, so that the role of the investigation and promotion could not be fully exerted. 7. There is a phenomenon in which work papers are used instead of evidence.
Over the past year, after the unremitting efforts of all XXX comrades, the quality of the XXX case file has been significantly improved compared with the first half of the year. The awareness of evidence, facts, and law has gradually taken root in XXX cadres, but it should be further strengthened. Seeking truth from facts, the quality of our investigations is not very satisfactory. The lack of legal knowledge, such as the collection of real, legal and effective evidence, is a weak link in the current situation. If a tax administrative lawsuit occurs, the chances of winning the case are not very high. To make every case an "iron case", it is still necessary for all personnel to comprehensively improve their quality. In particular, supplementing relevant legal knowledge will be an important task for the future.
Fourth, adhere to the rule of law, and promote the sunshine XXX.
Since 2004, the bureau intends to implement the "Sunshine XXX" project while adhering to the taxation by law. In order to cooperate with the official implementation of the new thing "Sunshine XXX", on October 18, XXX comrades organized training on insurance industry and tax related laws and regulations for the city's insurance company and its subordinate branch office and accounting personnel. This is me. Since the establishment of “Level XXX”, the Bureau has sent staff to lecture for the first time. It is also the first step in trying “Sunshine XXX”. The response of the first opening of the river was very good. The enterprise personnel welcomed it. It believed that this was a bridge of communication between tax enterprises. While safeguarding national interests, it can also protect the legitimate rights and interests of taxpayers. The true embodiment of the "three represents" in action practice.
5. Do a good job in the transfer, hearing and reconsideration of major cases. In the whole year, a total of 28 major cases were transferred to the Municipal Bureau of Major Cases, and the Municipal Bureau of Regulations was assisted in hearing these major cases involving tax amounts of more than 500,000 yuan. He received a hearing application from six companies including Jiangxi Coconut Island Marketing Co., Ltd., and prepared for the preliminary preparation of the hearing. Since the company requested to withdraw the hearing request, no hearing was held. Jiangxi Feiyu Pharmaceutical Co., Ltd., which applied for reconsideration, organized an investigation and evidence, and promptly replied to the Municipal Bureau of Regulations.
Sixth, standardize XXX management and strengthen business guidance.
In order to straighten out the duties of the XXX Bureau, the county and district bureaus, and the subordinate units, standardize management, strengthen coordination, and improve work efficiency and tax enforcement level, we drafted the work of the XXX Bureau of Nanchang Municipal Taxation Bureau and the county and district bureaus and subordinate units. The Interim Measures for Linkages were issued and discussed through the Municipal Bureau, and were officially filed, thus further strengthening the coordination and cooperation between XXX and the county and district bureaus.
In order to standardize the production of the XXX report and improve the quality of the case investigation, we read a large number of files and materials, compiled the "XXX Work Guide", and distributed it to six XXX sections in April for XXX members to learn from. The Guide explains the ten aspects that must be reflected in the XXX report in detail, and lists the legal basis of the punishment one by one, and reiterates the standards for the investigation and handling of tax violation cases, the information to be attached to the XXX case file, and the order of arrangement. It has played a positive role in improving the quality of investigation and handling of cases.
7. The revelation of “One Level XXX” operation for one year.
1. It is necessary to further improve the institutional setting. Since the establishment of the official website on October 19, 2002, the Office has set up four official-level units of the office, the case source, the trial unit and the executive unit, and has set up six sub-section inspection departments according to the industry. Responsible for tax inspection of industrial, commercial, financial and insurance, foreign-related enterprises, professional markets and high-tech enterprises. After more than a year of operation, the shortcomings in the establishment of the organization gradually revealed. If there is a lack of integrated business departments to coordinate the entire XXX work, an integrated business management department can be set up in the office without increasing the number of organizations. Business work, conduct XXX business guidance, formulate and implement various systems of XXX work, organize business training, do a good job in compiling and reporting various business statements, and timely summarize new situations and new problems arising in the operation of “Level XXX”. Staff. Secondly, the professional division of the six inspection departments is conducive to the development of the special XXX work, but at the same time it restricts the improvement of the business level of the XXX personnel and the large-scale XXX work. A professional division of labor can be adopted in the establishment, but in terms of staffing. The balance of business strength should be considered to facilitate the development of the overall work.
2, we must do a good job in improving the overall quality of XXX personnel. Although the XXX Bureau has a college degree or above with a college degree or above, 93.7%, and XXX members at the second level or above account for 71%. In the citywide, a group of familiar tax businesses, knowledge of laws, XXX operating procedures, and computer use are deployed. The staff has been enriched to the XXX Bureau, but the quality of the staff is still uneven and the business level needs to be further improved. To this end, we must work hard to improve the quality of the overall staff, and create a learning atmosphere of “comparing, learning, rushing, helping, and super”, taking training, self-study, pre-examination business counseling, case investigation, and business expert banding. Improve the quality of business in various forms, at the same time increase political learning, adhere to the political learning system every week, so that the overall quality of the overall staff to a new level.
3. It is necessary to increase supervision over tax enforcement power and administrative management rights. In recent years, the number of tax administrative litigation cases has risen linearly. In 1999, the taxation department’s losing rate was about 66%, far higher than the average losing rate of 40% of the national administrative organs. In 2000, the losing rate rose to 82%. There is no tax administrative litigation case in our bureau, but there is still a case of a change in the tax administrative reconsideration case. This actually sounded the alarm for us. Therefore, we increased the intensity of tax administration and administration according to law, and increased the power of tax enforcement. The supervision of administrative power is imperative. The new tax collection and management law and its implementation rules have been promulgated and implemented, and further requirements are imposed on the law enforcement program. We must carefully study the new tax collection and management law and its implementation rules, and use it to standardize our XXX work. As a tax authority, administration according to law is to perform its duties according to law. It must be administered within the statutory terms of reference. It can neither surpass its powers, abuse its powers, or renounce its powers, and dereliction of duty. As a tax law enforcement officer, we should unify our thinking, raise our understanding, firmly establish a taxation concept in accordance with the law, and enhance the consciousness of administering the law. Since the establishment of the bureau, the bureau has formed a set of effective management methods in the aspects of case trial, law enforcement responsibility system, wrong case investigation system, tax law enforcement inspection, etc., which has played a certain role in regulating the XXX law enforcement of our bureau, but it should also be based on The actual situation is modified and improved accordingly. Practice has proved that the implementation of the case trial system has a positive effect on supervising the law enforcement behavior of tax XXX personnel, effectively preventing the arbitrariness of law enforcement, and in the future work should also increase the intensity of case trials and give full play to the important role of case trials. At the same time, the law enforcement responsibility system and the wrong case investigation system are widely implemented, and these systems are implemented in practice, combined with the target management assessment, and frequently carry out case investigation activities and tax law enforcement inspections, and strive to make every case we have become "iron." case".
4. Respect and protect the legitimate rights and interests of taxpayers, and embark on a new path of “Sunshine XXX” suitable for the economic development of Nanchang City. The new administration law clearly stipulates the rights of taxpayers to know, privacy, tax refund, hearing rights, administrative reconsideration, administrative litigation, and supervision. At the same time, they have made many “how should” behaviors for tax authorities and tax officials. The provisions of "how can we behave" and "cannot act" will enable the taxpayer's legitimate rights and interests to be implemented and not infringed. As a tax XXX department, it should fully respect and protect the legal rights of taxpayers. In the process of XXX, it should be civilized to check and politely treat people, fully listen to the opinions of taxpayers, allow them to state their defenses, inform taxpayers of the results of inspections, and inform them of their rights. And obligations, and confidentiality for taxpayers, timely reply to the taxpayer's request for hearing, organize a good hearing, publicize the inspection conclusions in a timely manner, so that the protection of the taxpayer's legitimate rights and interests is implemented.
As a “first-class XXX” pilot unit in Jiangxi Province, we must emancipate our minds, advance with the times, dare to dare to try, practice and innovate, carry out work with the attitude of the explorer, and find a new idea suitable for the work of taxation in Nanchang City. Let "Sunshine XXX" be fully implemented in our bureau.
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