Summary of the work of the State Tax Inspection Bureau
From January to December this year, under the correct leadership of the State Tax Inspection Bureau of the City and the State Taxation Bureau of the city, with the joint efforts of all the inspectors, the bureau carefully organized the work of the higher level and actively completed the bureau. The various tasks assigned and the inspection work are also carried out in depth. The brief report on the work is as follows:
First, conscientiously do a good job in the implementation of the special tax inspection work plan and inspection tasks of our bureau. In accordance with the work arrangements of the State Administration of Taxation of the State Administration of Taxation on the implementation of special tax inspections, in combination with the actual situation, we have intensively arranged the special tax inspections of this year, and formulated the implementation plan for the special inspection of taxation in XX of our bureau. The key industries and enterprises are determined as: real estate industry, waste material recycling enterprises and waste enterprises, key tax source enterprises, the use of agricultural and sideline products to purchase invoices to deduct tax enterprises, and the use of manual version of invoices to deduct tax enterprises; The inspection task is decomposed into various inspection groups in each month, and the inspection work is made to grasp early, grasp, grasp, and grasp.
Second, in-depth implementation of tax inspection work, play the role of the inspection bureau to combat fraud tax.
According to the tax inspection plan and the special inspection and inspection work requirements arranged by the superiors, the organization actively carried out tax inspections. In the first half of the year, a total of 20 enterprises were inspected, 16 households have been investigated, 13 households have been investigated and investigated, and the general taxpayers have been inspected. Households, a total of 382,801.55 yuan for value-added tax, 97,244.94 yuan for late payment fees, 188,474.58 yuan for fines, 668,521.07 yuan for three items, and 638,760.42 yuan have been paid into the warehouse within the time limit. The comprehensive punishment rate reached 49% and the inspection rate reached 81%.
Do a good job in daily tax inspections. The investigation and evidence collection and investigation work were continued for the two enterprises that were not settled last year. The first is to investigate and deal with the Guodian ** power plant. The main illegal act is that the purchase of the fixed assets standard has achieved the input tax deduction and the water supply and water supply for personal consumption and collective welfare. Sales of goods declaration and taxation, etc., check the tax amount of 277,024.20 yuan, plus a late payment fee of 71,369.88 yuan, a fine of 138,512.10 yuan. Second, when ** Co., Ltd. purchases goods for collective welfare, it requires the invoicer to change the name of the goods to achieve the purpose of deduction, investigate and deal with the tax, check and pay the tax of 19644.43 yuan, add a late payment fee of 5,795.11 yuan, and impose a fine. Double the processing.
In-depth development of tax special inspections. In accordance with the special tax inspection work arrangement of the higher level, the bureau carefully inspects and verifies the relevant projects and specific contents of the corresponding industry according to the requirements, and reports the special inspections as required.
1. According to the notification requirements of the regional bureau for the special rectification of the mobile phone market, under the care and support of the leaders of the municipal bureau, and with the cooperation of the management department, the inspection team led the establishment of six inspection teams to the city. 6 mobile operators operating mobile phones conducted surprise inspections, and found that all 6 households had tax evasion behaviors, and a total of 10,511.82 yuan of tax was collected, with a late payment of 344.26 yuan and a fine of 5,255.98 yuan. At the same time, the inspection and completion of the inspection recommendations to the collection and management department in a timely manner to strengthen tax management.
2. Carry out inspections on waste materials recycling enterprises and waste enterprises. For the ** Mining Bureau Machinery Plant, ** Wear-resistant Materials Co., Ltd., ** Materials Supply and Marketing Co., Ltd., 3 households inspected the purchase of waste materials, tax deductions, etc., and purchased the waste materials for the enterprise. The quantity was compared with the quantity of products produced, sold, and stored, and no abnormalities were found.
3. Examine the trade enterprises that operate coal. In accordance with the work arrangements of the ** Municipal Bureau, the inspection and inspection personnel of the industries with low tax burdens were cross-checked. The bureau actively cooperated with the work arrangements of the higher-level inspection bureaus, and timely transferred three auditors to Wuxi to carry out the semi-finished industry for the cocoon industry. Months of inspection work. At the same time, actively cooperated with the four inspectors from the municipal bureau to carry out inspections on the three business enterprises with low tax burdens of operating coal. Two households have tax evasion behavior, and a total of 27,534.36 yuan of tax is added, and late fees are added. 3366.22 yuan, a fine of 4,694.87 yuan.
4. Strengthen inspection of coal production enterprises. The inspection was carried out on the ** Mining Bureau and its 23 non-independent accounting companies. Due to the large inspection volume, the inspection work is still continuing.
5. Conduct inspections of the real estate industry. Since May, the income tax inspections of three real estate enterprises in the city have been carried out, and it has been found that tax violations exist to varying degrees, and are still being investigated.
Third, do a good job in the investigation, and give full play to the role of the Golden Tax Assessment System. In the first half of the year, the bureau issued a letter of entrusted investigation, involving 4 special invoices for value-added tax. The General Administration of the transfer department did not match the invoice, and the result was no problem. Received one letter of entrusted inquiry, involving 4 special invoices for value-added tax. After verification, there is no problem, and according to the reply, the response rate is 100%. At the same time, report on the analysis and the report of the investigation. In addition, for Guizhou “9.13” falsely open VAT special invoice case, in accordance with the requirements of the superior level investigation, timely conduct investigation and evidence collection, and send the evidence to the other party as required; for the ** Hongxiang Ferroalloy Factory to obtain a false value-added tax special invoice Investigate and investigate, check and pay taxes of 31,462.35 yuan, add late fees of 13,506.28 yuan, and fines of 15,731.18 yuan.
Fourth, other aspects of the work. First, earnestly do a good job in the application of the V1.1 auditing module for the collection and management software, and follow the requirements of the higher level to achieve real-time entry. Second, in accordance with the notification requirements of the District State Administration of Taxation and the District Public Security Department to strengthen the verification of the identity of the newly-added VAT general taxpayer-related personnel, the statutory taxpayers of 19 general taxpayers who have been identified and changed since XX years in the city Representatives, shareholders, financial controllers, accountants, cashiers, tax collectors and other personnel's identity card number, address, issuing unit and other information to collect and organize, on May 16 to report the relevant personnel situation report to the city The bureau has transferred the materials to the Municipal Public Security Bureau for verification according to the requirements, and the public security organs have verified that there is no problem.
Fifth, the problems. First, the progress of the inspection of VAT general taxpayers is slow, and the progress of over half of the inspections is not more than half; the second is that the inspection business learning and auditing skills need to be strengthened.
Sixth, the next step is to work.
Strengthen the development of tax inspections, speed up inspections, and ensure that inspections for general taxpayers reach 100%. Seriously complete the special tax inspection tasks arranged by the superiors, improve the effectiveness of inspections, and strive to further improve the per capita inspection and the amount of tax collection.
Adjust inspection ideas and improve the efficiency of inspection work.
Strengthen business learning and improve the ability and efficiency of investigating tax-related cases.
First, conscientiously do a good job in the implementation of the special tax inspection work plan and inspection tasks of our bureau. In accordance with the work arrangements of the State Administration of Taxation of the State Administration of Taxation on the implementation of special tax inspections, in combination with the actual situation, we have intensively arranged the special tax inspections of this year, and formulated the implementation plan for the special inspection of taxation in XX of our bureau. The key industries and enterprises are determined as: real estate industry, waste material recycling enterprises and waste enterprises, key tax source enterprises, the use of agricultural and sideline products to purchase invoices to deduct tax enterprises, and the use of manual version of invoices to deduct tax enterprises; The inspection task is decomposed into various inspection groups in each month, and the inspection work is made to grasp early, grasp, grasp, and grasp.
Second, in-depth implementation of tax inspection work, play the role of the inspection bureau to combat fraud tax.
According to the tax inspection plan and the special inspection and inspection work requirements arranged by the superiors, the organization actively carried out tax inspections. In the first half of the year, a total of 20 enterprises were inspected, 16 households have been investigated, 13 households have been investigated and investigated, and the general taxpayers have been inspected. Households, a total of 382,801.55 yuan for value-added tax, 97,244.94 yuan for late payment fees, 188,474.58 yuan for fines, 668,521.07 yuan for three items, and 638,760.42 yuan have been paid into the warehouse within the time limit. The comprehensive punishment rate reached 49% and the inspection rate reached 81%.
Do a good job in daily tax inspections. The investigation and evidence collection and investigation work were continued for the two enterprises that were not settled last year. The first is to investigate and deal with the Guodian ** power plant. The main illegal act is that the purchase of the fixed assets standard has achieved the input tax deduction and the water supply and water supply for personal consumption and collective welfare. Sales of goods declaration and taxation, etc., check the tax amount of 277,024.20 yuan, plus a late payment fee of 71,369.88 yuan, a fine of 138,512.10 yuan. Second, when ** Co., Ltd. purchases goods for collective welfare, it requires the invoicer to change the name of the goods to achieve the purpose of deduction, investigate and deal with the tax, check and pay the tax of 19644.43 yuan, add a late payment fee of 5,795.11 yuan, and impose a fine. Double the processing.
In-depth development of tax special inspections. In accordance with the special tax inspection work arrangement of the higher level, the bureau carefully inspects and verifies the relevant projects and specific contents of the corresponding industry according to the requirements, and reports the special inspections as required.
1. According to the notification requirements of the regional bureau for the special rectification of the mobile phone market, under the care and support of the leaders of the municipal bureau, and with the cooperation of the management department, the inspection team led the establishment of six inspection teams to the city. 6 mobile operators operating mobile phones conducted surprise inspections, and found that all 6 households had tax evasion behaviors, and a total of 10,511.82 yuan of tax was collected, with a late payment of 344.26 yuan and a fine of 5,255.98 yuan. At the same time, the inspection and completion of the inspection recommendations to the collection and management department in a timely manner to strengthen tax management.
2. Carry out inspections on waste materials recycling enterprises and waste enterprises. For the ** Mining Bureau Machinery Plant, ** Wear-resistant Materials Co., Ltd., ** Materials Supply and Marketing Co., Ltd., 3 households inspected the purchase of waste materials, tax deductions, etc., and purchased the waste materials for the enterprise. The quantity was compared with the quantity of products produced, sold, and stored, and no abnormalities were found.
3. Examine the trade enterprises that operate coal. In accordance with the work arrangements of the ** Municipal Bureau, the inspection and inspection personnel of the industries with low tax burdens were cross-checked. The bureau actively cooperated with the work arrangements of the higher-level inspection bureaus, and timely transferred three auditors to Wuxi to carry out the semi-finished industry for the cocoon industry. Months of inspection work. At the same time, actively cooperated with the four inspectors from the municipal bureau to carry out inspections on the three business enterprises with low tax burdens of operating coal. Two households have tax evasion behavior, and a total of 27,534.36 yuan of tax is added, and late fees are added. 3366.22 yuan, a fine of 4,694.87 yuan.
4. Strengthen inspection of coal production enterprises. The inspection was carried out on the ** Mining Bureau and its 23 non-independent accounting companies. Due to the large inspection volume, the inspection work is still continuing.
5. Conduct inspections of the real estate industry. Since May, the income tax inspections of three real estate enterprises in the city have been carried out, and it has been found that tax violations exist to varying degrees, and are still being investigated.
Third, do a good job in the investigation, and give full play to the role of the Golden Tax Assessment System. In the first half of the year, the bureau issued a letter of entrusted investigation, involving 4 special invoices for value-added tax. The General Administration of the transfer department did not match the invoice, and the result was no problem. Received one letter of entrusted inquiry, involving 4 special invoices for value-added tax. After verification, there is no problem, and according to the reply, the response rate is 100%. At the same time, report on the analysis and the report of the investigation. In addition, for Guizhou “9.13” falsely open VAT special invoice case, in accordance with the requirements of the superior level investigation, timely conduct investigation and evidence collection, and send the evidence to the other party as required; for the ** Hongxiang Ferroalloy Factory to obtain a false value-added tax special invoice Investigate and investigate, check and pay taxes of 31,462.35 yuan, add late fees of 13,506.28 yuan, and fines of 15,731.18 yuan.
Fourth, other aspects of the work. First, earnestly do a good job in the application of the V1.1 auditing module for the collection and management software, and follow the requirements of the higher level to achieve real-time entry. Second, in accordance with the notification requirements of the District State Administration of Taxation and the District Public Security Department to strengthen the verification of the identity of the newly-added VAT general taxpayer-related personnel, the statutory taxpayers of 19 general taxpayers who have been identified and changed since XX years in the city Representatives, shareholders, financial controllers, accountants, cashiers, tax collectors and other personnel's identity card number, address, issuing unit and other information to collect and organize, on May 16 to report the relevant personnel situation report to the city The bureau has transferred the materials to the Municipal Public Security Bureau for verification according to the requirements, and the public security organs have verified that there is no problem.
Fifth, the problems. First, the progress of the inspection of VAT general taxpayers is slow, and the progress of over half of the inspections is not more than half; the second is that the inspection business learning and auditing skills need to be strengthened.
Sixth, the next step is to work.
Strengthen the development of tax inspections, speed up inspections, and ensure that inspections for general taxpayers reach 100%. Seriously complete the special tax inspection tasks arranged by the superiors, improve the effectiveness of inspections, and strive to further improve the per capita inspection and the amount of tax collection.
Adjust inspection ideas and improve the efficiency of inspection work.
Strengthen business learning and improve the ability and efficiency of investigating tax-related cases.
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