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Summary of the annual work of the Taxation Bureau of the Taxation Bureau


In accordance with the overall requirements of the Party Committee of the Municipal Bureau of "adhering to a center, highlighting one key point, and promoting six improvements", the Taxation and Political Science Section adheres to the rule of law, strengthens taxation management, transforms the style of work, and vigorously implements it, actively exploring new work on tax administration. Luzi has achieved good results in many aspects such as tax management, taxation and taxation research, and implementation of tax incentives. The implementation of re-employment preferential policies, business tax and taxation data investigation, and coal industry taxation management have been reported by the provincial bureau. The annual work is summarized as follows:
I. Organizational income work
Since the beginning of this year, taxation and government work has continued to focus on organizing income work. Under the premise of tax administration according to law, we have deepened the potential of policies, vigorously strengthened tax administration, and ensured the successful completion of various tax revenue tasks.
The first is to strengthen the management of various taxes and ensure the steady growth of income of various taxes. At the beginning of the year, we proposed the goal of increasing the income of each tax type every month compared with the same period. We monitor and analyze the income of each tax type on a monthly basis, adopt various measures, and pay close attention to the collection and management of weak taxes and weak links. The substantial increase in income of various taxes, as of November, has the fifth increase in the number of taxes in the province, and the increase in the number of tax categories ranks first in the province.
The second is to strengthen the management of tax sources and seize the focus of organizational income work. This year, we have further changed our mindset and paid attention to the monitoring of key tax sources. In terms of corporate income tax, 10 enterprises with annual enterprise income tax of more than 1 million yuan will be monitored, the taxation of key tax-source enterprises will be mastered, the reasons for the increase and decrease of tax revenue will be analyzed, and the management work will be carried out in a targeted manner to solve the problem of taxpayers. The tax problem, a total of Jigang, Yuguang, Yubei Power Plant, Benyue Group, xx coal industry and other enterprises, on the relevant tax policy counseling dozens of times, has been widely praised. The 10 key tax-source enterprises have a total income tax of 10,000 yuan, accounting for the total income of the city's corporate income tax. In terms of personal income tax, we continued to strengthen and improve the management and monitoring of 50 key withholding agents and 100 key taxpayers in the city, ensuring a substantial increase in personal income tax.
The third is to strengthen the management of new tax growth points. In light of the situation in our city, we will take measures to strengthen tax administration in industries with good development prospects and high tax revenue growth potential. For example, the scale of fixed assets investment for key projects and key projects in our city will be strengthened, and the management of construction business tax will be strengthened. For the improvement of the business situation of the coal industry and electrolytic lead industries, the management of corporate income tax will be strengthened; the increase in dividends for corporate restructuring will be increased. Increase the collection and management of personal income tax, and effectively convert the tax growth point into a local tax source.
Second, the implementation of tax policy
In the year of 200x, we adhered to the principle of taxation according to law, conscientiously implemented the national taxation policy, strengthened the business guidance to the grassroots local taxation departments, and gave full play to the functions and functions of the taxation policies to ensure the implementation of the state's various taxation policies.
The first is to implement the re-employment tax policy. Implementing the re-employment tax policy is a long-term task. We firmly establish the overall situation awareness, actively coordinate with the labor security department, and publicize re-employment tax incentives through various forms such as television, government websites, and citywide conferences to hold re-employment policies. The training class will enable each laid-off person to understand the relevant policies and provide quality services to taxpayers. There was no case of petitioners who were laid off due to the failure to implement the reemployment policy, which guaranteed social stability.
The second is to implement the relevant policies for restructuring and restructuring enterprises. This year, in accordance with the "Decision on Further Deepening the Reform of State-Owned Enterprises" by the Provincial Party Committee and the Provincial Government, the "Opinions of the Henan Provincial Local Taxation Bureau on Supporting the Reform of State-Owned Enterprises" and the "Opinions of the XX Municipal Local Taxation Bureau on Supporting the Reform of State-Owned Enterprises" The taxation policies on corporate restructuring, equity investment, merger and separation, and debt restructuring have strongly supported the transformation of the business operation mechanism and the establishment of a modern enterprise system, which has been fully affirmed by the municipal government.
The third is to implement policies related to economic restructuring and optimization. We will conscientiously implement the state's tax incentives for tertiary industries, high-tech enterprises, scientific research units, agricultural enterprises, financial enterprises, comprehensive resource utilization enterprises, and school-run enterprises; carefully handle the loss of property before the enterprise, and make up for losses in previous years. The tax approval matters promoted the optimization of the economic structure and the protection of the environment, and digested part of the burden of the enterprise.
The fourth is to implement policies related to science and technology investment and innovation. We will conscientiously implement the state's policy on enterprise technology transformation of domestic equipment investment to offset corporate income tax; and implement additional deductions for technological development fees incurred by enterprises. The correct implementation of these policies has effectively promoted the technological investment and technological upgrading of the enterprises in the city, which has stimulated the market demand and served the deepening of the reform of the scientific research system.
The fifth is to implement policies related to urbanization. We have paid close attention to the organization of income in key towns, provided sufficient financial security for key town construction, actively fulfilled the preferential policies of key town taxpayers, supported the economic development of township enterprises, strengthened the law enforcement supervision of key urban taxation, and promoted civilized law enforcement. .
According to statistics, in the year of 200x, the bureau approved a total of various types of policy-based tax reductions and exemptions, including: domestic equipment investment credits of 17.67 million yuan; 213 laid-off workers for re-employment tax reduction and exemption of 558,000 yuan; The loss was 5.92 million yuan, and the amount of asset losses before tax deduction was 13.1 million yuan.
Third, the taxation standardization management work
We firmly establish the concept of refined and scientific taxation management, increase the management of taxation by industry, and further improve the standardization management level.
Focusing on the annual tax return work, the corporate income tax settlement and payment has achieved remarkable results.
From January to April, the whole city will put the 200x annual enterprise income tax settlement and payment as the focus of work, conscientiously implement the "Administrative Measures on the Settlement of Corporate Income Taxes", and take effective measures in light of the actual situation of the city. The clearing work leading group, convening a special meeting to arrange the settlement and settlement work, and formulating the "200x annual enterprise income tax settlement and payment work plan" and the "xx city local taxation bureau on the clear issue of corporate income tax reduction and exemption approval issues 》 and other files related to business policies and work arrangements, and monitoring the whole process of settlement and payment, focusing on the propaganda and mobilization before remittance, policy guidance in remittance, and review statistics after remittance, so that the settlement is clear The payment work is organized, systematic, and implemented, ensuring the effectiveness of the settlement and payment work. The enterprise has increased the taxable income of the company by 25.76 million yuan, increased the income tax by 8.48 million yuan, and reduced the loss by 21.21 million yuan. . A total of 15 enterprises were inspected, and a total of 464,000 yuan of taxable income was investigated. The enterprise income tax was 153,000 yuan and the fine was 105,000 yuan, totaling 258,000 yuan.
Leading the tax administration of the freight industry
Since the beginning of this year, according to the management regulations of the freight industry formulated by the General Administration and the provincial bureau, closely cooperate with the collection and management, invoices, and information centers to clarify responsibilities, coordinate well, and further standardize freight tax management. The first is to strengthen the daily tax administration of taxpayers in the freight industry. Continue to strengthen the identification and review of taxpayers on behalf of the invoice, strictly implement the "three approaches, one program" of the General Administration, standardize management, and gradually improve the taxation management of the business tax of the freight industry. The second is to strengthen coordination with the national taxation department. Implement the joint conference system and do a good job of summarizing and reporting information data. Thirdly, in view of the phenomenon of taxpayers borrowing securities, the maximum monthly limit for bicycle billing has been formulated to ensure the taxation order of the freight industry and the full collection of taxes. In the whole year, a total of 17.13 million yuan was collected for road freight transportation. Compared with the same period, the increase was 1.2 times.
Practically strengthen tax management in the coal industry
According to the spirit of the provincial bureau on strengthening the tax management of the coal industry, the city bureau attaches great importance to the status quo of the tax management of the coal industry in our city.

The special rectification leading group, and the supervision team composed of personnel from the departments of tax administration, collection and inspection, etc., clarify the tasks and supervise the progress of the work. The second is to closely follow the government and strengthen departmental cooperation. It has repeatedly cooperated with the party committees and governments of Kejing Town, Shaoyuan Town and Xiye Township, and obtained the support and cooperation of the public security, coal management, industry and commerce and other relevant functional departments, and formed the local government to take the lead, the horizontal links of relevant departments, and the internal Vertically cooperate and grasp the co-management control network. The third is a comprehensive investigation and reasonable adjustment of tax burden. Two tax source investigation teams have been set up to conduct investigations on 34 small coal production enterprises in the city, and to investigate and verify the output, sales volume, price and cost of each small coal enterprise, and to produce according to the design of small coal mines. The capacity, geological structure, mining conditions, electricity consumption, market conditions, etc., re-adjust the tax quotas of small coal mines. The fourth is to strengthen basic management and improve management measures. All coal production enterprises have established collection and management files on a case-by-case basis, managed by special personnel, and regularly reported the status of tax collection and management and tax warehousing. And implement the "Sunshine Tax", publicly approve the output and tax amount for the approved small coal mines, increase the transparency of taxation, and consciously accept social supervision. Through the special rectification of the coal industry, the taxation order was further standardized, and the full collection of taxes was guaranteed. The annual total tax revenue of coal enterprises was 32.37 million yuan, a year-on-year increase of 117.9%.
Standardizing the tax management of real estate enterprises
In response to the city's real estate investment boom, we have taken measures to strengthen the tax management of the industry. The first is to strengthen the household registration management of development projects. Carry out census registration of all real estate development projects in the city, establish management files, collect and register in detail the project report, start date, development area, relevant licenses, contracts and taxation status of each development project, and regularly conduct verification by the management personnel on site. Fully grasp the business situation of the company and put an end to false declarations. The second is to increase the propaganda of tax policies. In April, the Municipal Bureau held a conference on real estate enterprise management work in the city. The meeting focused on real estate development enterprise income tax, land value-added tax, business tax and other related policies, and the real estate enterprise income tax verification and collection methods, land value-added tax collection management methods and transfer of real estate. Management measures such as business tax are systematically explained, and policies are publicized to each taxpayer for their support and cooperation. The third is to strictly implement the land appreciation and value-added system and the pre-requisition system. Appraisal of the land value-added tax collection method of real estate development enterprises. When applying for the sales of real estate business tax, enterprises must declare and pay land value-added tax at the same time according to the approved levy rate or pre-requisition rate, ensuring the full collection of land value-added tax, as of November. The value-added tax of the total land bank was 360,000 yuan, an increase of 1700% over the previous year. The fourth is to strictly define the way of collecting corporate income tax. A comprehensive appraisal of the income tax collection method of real estate enterprises in the city shall be carried out. If the accounting does not meet the requirements, all the approved expropriation shall be carried out, and the income tax shall be pre-paid. Through the rectification work, the order of real estate tax management was standardized.
Strengthen the management of property tax and land use tax
This year, on the basis of continuing to do a good job in administrative, institutional, private rental housing property tax and land use tax management, we have focused on adjusting the scope of the two taxes and the land use tax standards. First, in response to the expansion of the urban area of ​​the city and the rapid development of various towns, the government will contact the government to re-clarify the scope of the urban area and the towns where the towns are formed, and ensure that all enterprises within the scope are included in the two-tax collection. range. Second, based on the economic development of the city and the expansion of the city's scale, on the basis of investigation and calculation, the plan for the adjustment of the land use tax standard was drawn up, and the municipal government was requested to report to the provincial bureau for approval before the implementation of the city's implementation. The use of tax increases has laid the foundation. The third is to strengthen management from the basic work of tax sources. Establish a multi-level tax source database based on the re-adjusted scope and tax standards. Correspond to the original value of tax real estate, taxable land area, taxable amount, etc., and establish a tax source database through microcomputer to implement dynamic management; Fourth, during the reporting period, the taxpayer's application materials will be compared with the new standard. Every household inspection, strict check, to ensure that the company correctly declare tax payment. Through the above measures, this year's property tax has been completed by 10,000 yuan, an increase of %, and the land use tax has been completed by 10,000 yuan, an increase of 5%.
Do a good job in foreign tax management. First, strengthen the management of key tax sources without relaxing. Strengthen the supervision of various forms of income projects of mobile companies, as well as the pre-receipt of housing and other income of Yongjian Real Estate Co., and try to ensure the overall increase in income. The second is to strengthen the daily collection and management of some small taxes such as personal income tax, stamp duty, and land value-added tax to ensure that all taxes are collected. The third is to timely integrate tax-related management into the new foreign-related business of Unicom to ensure the successful completion of foreign-related income tasks. This year, a total of 10,000 yuan of foreign-related tax revenues were added to the library, a year-on-year increase.
Fourth, investigation and research work
Since the beginning of this year, we have closely integrated the actual work of local tax collection and management, and carried out a series of taxation and investigation activities in a targeted manner. In March, we conducted a comprehensive survey on the tax source situation of the city this year and the tax revenue of the whole year. A more objective forecast. In April and May, the business tax census was carried out. In June, the citywide survey of vehicle and vessel use tax sources and property tax, urban land use tax source survey and database establishment work were carried out in the city, and the implementation of tax policies for welfare enterprises in August was carried out. Through special investigations, through research, we have mastered a large amount of first-hand information, found problems in policy implementation, and provided a basis for strengthening tax management and policy revision in the future.

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