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Summary of the daily law enforcement inspection work of the State Administration of Taxation


First, clear goals and careful arrangements.
In order to ensure the quality of tax law enforcement inspections, better supervise law enforcement activities, improve the city's tax law enforcement level, and promote taxation according to law. At the beginning of the year, the county bureaus formulated the daily law enforcement inspection work plan according to the “Daily Law Enforcement Inspection Measures of the State Taxation Bureau of the City”, which will manage the taxation management of general taxpayers, the setting of small-scale taxpayers’ books by account, and the periodic quotas. Household management, unpaid tax management, special invoices, general invoice management, tax audit enforcement, and field job enforcement are the main contents of daily law enforcement inspections. In this regard, a law enforcement inspection leading group was set up to be responsible for the guidance and supervision of routine law enforcement inspections, to identify the problems identified in routine law enforcement inspections, and to carry out fault liability investigations.
Second, earnestly check and timely report the rectification.
In order to ensure the quality of tax law enforcement inspections and to make the law enforcement inspection work standardized and routine, the bureau combines daily law enforcement inspection work with tax collection and management quality assessment and daily work assessment, so that the city's law enforcement inspection work is always Throughout other work. In the inspection and assessment, the inspection plan shall be uniformly formulated, and the personnel shall be uniformly organized. After the inspection, the problems identified shall be classified and summarized, analyzed and integrated, and the law enforcement faults shall be reported on the regional network page of the Municipal Bureau. The problem is ordered to be rectified within a time limit. In XX, the national tax authorities at all levels of the city conducted daily law enforcement inspections and found some problems in the process of tax enforcement, mainly focusing on:
1. There is a phenomenon of leakage and leakage. There is no taxation identification for tax registration, and there is no tax registration for tax payment, and the relevant tax quota is insufficient;
2. Special invoices are issued in a non-standard manner. Invoices and tax receipts cannot be marked with each other;
3. The use of relevant tax documents, non-standard clauses, and incorrect time limits for documents;
4. Individual management bureaus have improper enforcement of laws and regulations, and they are empowered to impose penalties;
5. Some branch administrative punishment procedures do not meet the requirements of the collection and management law. There are a variety of tax documents to fill out a service delivery certificate;
6. The industry identification and tax item identification errors are incorrect in the tax identification. If the business is identified as other industries;
7. Implement tax policy understanding errors. For example, the taxpayer sells the tax incentives for fixed assets that he has used, the criteria for the taxation of productive taxpayers, and the applicable tax rate.
Regarding the problems detected, we have investigated the relevant units and individuals in accordance with the “Measures for the Implementation of Fault Responsibility” of the State Administration of Taxation. In XX, a total of 442 people in the city's national tax system were investigated for responsibility. Among them, 54 people were criticized for education, 139 times for corrections, 168 for bonuses, 36 for written examinations, and 45 for criticism.
Third, fully implement the tax law enforcement responsibility system.
In order to standardize tax enforcement actions, improve law enforcement, promote taxation work according to law, and fully implement the tax law enforcement responsibility system and the municipal government's " routine enforcement inspection implementation measures", we will focus on law enforcement inspections on daily routines. If the law enforcement is not standardized, if there is a problem, the relevant personnel shall be strictly investigated. First, do a good job of summing up and analyzing the law after the law enforcement inspection, analyze the existing problems, find out the root cause of the problem, whether it is an objective problem in the collection and management or the subjective ideology of the law enforcement personnel, and carry out the discussion of the faulty personnel and put an end to it. The same mistakes are repeated in future work. Second, according to the notification of fault liability, carry out law enforcement discussions, raise daily law enforcement work to ideological and political heights, alert yourself to typical cases happening around you, cherish the power in your hands, and cherish your family. The third is to summarize the experience of law enforcement inspections, so that law enforcement inspections can keep pace with the times. With the continuous advancement of the law enforcement responsibility system, the errors that are easier to be discovered in law enforcement work are also decreasing. This requires our inspectors to continuously improve their business knowledge, adapt to the needs of the collection and management reform, and timely find problems to solve new problems. problem.
Since XX, although the tax law enforcement work of our bureau has reached a new level on the basis of last year, there are still some shortcomings in our work, and there is still a gap between the requirements of the bureau and the bureau. Under the correct leadership, we will conscientiously organize and carry out daily tax law enforcement inspections to further standardize the city's tax law enforcement.

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