Summary of the special rectification work of the waste materials industry by the county tax bureau
In order to implement the spirit of the special rectification work of the waste materials industry and the provincial bureau's "deepening tax analysis and strengthening tax source management" work conference, further standardize and strengthen the taxation management of the waste materials industry, and maintain the normal tax economic order, according to the requirements of the municipal bureau. The bureau attached great importance to it and carefully deployed it. Under the premise of in-depth study and profound understanding of the contents and requirements of the Provincial Inspection Plan, we quickly organized the staff of various business departments and grassroots bureaus to carry out the implementation and arrange the grassroots. The unit organizes enterprises to conduct self-inspection in accordance with regulations, and arranges inspections of enterprises in stages. The implementation of special rectification work of our bureau is as follows:
1. Leaders attach importance to and organize carefully to ensure the smooth development of this work.
In order to ensure the smooth implementation of this work, the bureau set up a special rectification work leading group. The “Implementation Plan for the Special Rehabilitation Work of the Waste Materials Industry of the County State Taxation Bureau” was formulated, and the key points, methods and time of each stage were clarified. Firstly, the tax exemption qualifications of the waste materials returned to the enterprises were re-examined, and the recycling of waste materials that enjoy tax exemption was checked. Whether the business unit meets the tax exemption conditions stipulated by the tax law: Whether it is approved by the administrative department for industry and commerce, the unit engaged in the recycling of waste materials, whether there is a fixed business place and storage space, whether the financial accounting is sound, and whether it can provide accurate tax information. Whether the tax exemption is recognized by the tax authorities, and whether the formalities are complete and complete. Secondly, check the goods flow, capital flow, invoice flow and price.
Second, take effective measures to ensure the effectiveness of special rectification work
According to the spirit of the special rectification work of the provincial bureau, the bureau actively carried out internal training to improve the rectification work capacity and level. On the basis of internal training and on the basis of investigation and investigation, the tax source management unit is required to take various forms of taxation counseling, and to announce taxation policies to taxpayers, so that enterprises can carry out self-examination and self-correction.
After the self-inspection of the enterprise, we will conduct targeted taxation assessments for companies with doubtful points to target different types of enterprises. Do "three combinations" in the assessment. First, it is combined with information related to the industry chain. Based on the local tax source status, on the basis of summarizing the industry management experience, the company conducted in-depth interviews and field investigations. For enterprises with doubtful points and purchase and sale business, collect information on all aspects of goods flow, payment, transportation, purchase, production, supply and sales, analyze and compare, and determine the authenticity of taxpayer declaration. The second is to combine with the relevant data comparison. Comparing the taxpayer's declaration and warehousing on a monthly basis, mainly comparing the reported sales income, tax filing, warehousing tax, and input tax deduction, compared with the previous month's filing data, input-output ratio, and industry tax burden. Analyze the reasons for its tax increase and decrease. The third is to combine with departmental management information. Strengthen communication with industry and commerce, banking and other departments, master the macroscopic and microscopic information related to taxation, and comprehensively analyze and study to judge the authenticity of corporate taxation.
Third, the special rectification situation
As of September 13th, XX, the bureau carried out inspections on 4 households of waste materials and 5 households, and investigated and incorporated the value-added tax: 36,000 yuan and late payment fee of 0.35 million yuan. In the future management work, it is necessary to combine the inspection requirements, strengthen management, plug loopholes, and improve the quality of collection and management.
September 10, XX
1. Leaders attach importance to and organize carefully to ensure the smooth development of this work.
In order to ensure the smooth implementation of this work, the bureau set up a special rectification work leading group. The “Implementation Plan for the Special Rehabilitation Work of the Waste Materials Industry of the County State Taxation Bureau” was formulated, and the key points, methods and time of each stage were clarified. Firstly, the tax exemption qualifications of the waste materials returned to the enterprises were re-examined, and the recycling of waste materials that enjoy tax exemption was checked. Whether the business unit meets the tax exemption conditions stipulated by the tax law: Whether it is approved by the administrative department for industry and commerce, the unit engaged in the recycling of waste materials, whether there is a fixed business place and storage space, whether the financial accounting is sound, and whether it can provide accurate tax information. Whether the tax exemption is recognized by the tax authorities, and whether the formalities are complete and complete. Secondly, check the goods flow, capital flow, invoice flow and price.
Second, take effective measures to ensure the effectiveness of special rectification work
According to the spirit of the special rectification work of the provincial bureau, the bureau actively carried out internal training to improve the rectification work capacity and level. On the basis of internal training and on the basis of investigation and investigation, the tax source management unit is required to take various forms of taxation counseling, and to announce taxation policies to taxpayers, so that enterprises can carry out self-examination and self-correction.
After the self-inspection of the enterprise, we will conduct targeted taxation assessments for companies with doubtful points to target different types of enterprises. Do "three combinations" in the assessment. First, it is combined with information related to the industry chain. Based on the local tax source status, on the basis of summarizing the industry management experience, the company conducted in-depth interviews and field investigations. For enterprises with doubtful points and purchase and sale business, collect information on all aspects of goods flow, payment, transportation, purchase, production, supply and sales, analyze and compare, and determine the authenticity of taxpayer declaration. The second is to combine with the relevant data comparison. Comparing the taxpayer's declaration and warehousing on a monthly basis, mainly comparing the reported sales income, tax filing, warehousing tax, and input tax deduction, compared with the previous month's filing data, input-output ratio, and industry tax burden. Analyze the reasons for its tax increase and decrease. The third is to combine with departmental management information. Strengthen communication with industry and commerce, banking and other departments, master the macroscopic and microscopic information related to taxation, and comprehensively analyze and study to judge the authenticity of corporate taxation.
Third, the special rectification situation
As of September 13th, XX, the bureau carried out inspections on 4 households of waste materials and 5 households, and investigated and incorporated the value-added tax: 36,000 yuan and late payment fee of 0.35 million yuan. In the future management work, it is necessary to combine the inspection requirements, strengthen management, plug loopholes, and improve the quality of collection and management.
September 10, XX
recommended article
- Summary of the work of the local tax office in XX
- Summary of the work of the State Taxation Bureau XX
- Basic tax bureau's year-end summary
- Summary of Year-end Work of the Local Taxation Office in 2019
- City Land Tax Inspection Bureau Annual Work Summary
- City Local Taxation Bureau XX Personnel Education Division
- City Local Taxation Bureau Development Division Bureau 2019
- Summary of work in 2019: Taxation Bureau household registration
- Local Taxation Training Center xxxx Year Work Summary
- Summary of the 2013 IRS Spring Training
- Summary of tax work in 2019
- Summary of 2019 Agricultural Economics Work
popular articles
- a good saying that loves labor
- Classical life motto
- Teacher's famous saying
- Tax worker XX personal summary
- The latest high school inspirational maxim
- Qq space mood phrase
- English famous words
- Tao Xingzhi's famous sayings
- Sad love sentence 2019
- Summary of the financial management work of the national taxation department in 2019
- Strong words
- Du Yuexi's famous sayings
- Summary of National Tax Work in 2019
- Local Taxation Bureau 2019 Annual Work Summary
- Korean swear words
- Taizai’s famous sayings
- Tax Office's personal year-end work summary
- Summary of tax work in 2019
- 2019 local tax personal summary
- 2014 is very touching words
- Summary of Year-end Work of the Local Taxation Office in 2019
- Summary of the work of the Tax Service Office
- Describe the fast time sentence 2019
- Bing Xin’s famous words
- I want to say something to the teacher.
- Summary of the work of the local tax office in XX
- Injured sentence
- College entrance examination inspirational quotes
- Thanks to the friend's words 2019
- Deaf people jingle 2019