City Land Tax Inspection Bureau Annual Work Summary
City Land Tax Inspection Bureau Annual Work Summary
Under the correct leadership of the XXXX City Local Tax Inspection Bureau and the XX Municipal Bureau in 2000, the XX City Local Tax Inspection Bureau held high the great banner of Deng Xiaoping Theory with the "three represents" under the active cooperation and strong support of the relevant units. The important thinking is a pointer, focusing on the overall thinking of district and city tax work, adhering to the taxation work policy of "strengthening the collection and management, plugging loopholes, punishing corruption, and paying taxes owed", recognizing the situation, grasping stable development, and keeping pace with the times Advance, develop and innovate, conscientiously implement the post target responsibility system and the law enforcement fault investigation system, adhere to the two articles of "ruling the law according to law and strictly managing the team", increase the intensity of inspections and punishments, and effectively crack down on various steals and escapes. Defrauding and other tax-related criminal activities, all work have achieved good results. From January to December of this year, the bureau inspected 228 households, checked and paid taxes of 336,200 yuan, fined 340,200 yuan, two totals of 676,400 yuan, and had a storage capacity of 675,500 yuan. The warehousing rate was 99.27%. The supplementary report was priced at 1.026 million yuan, and the tax owed was 187,300 yuan, with a total storage of 1,891,400 yuan. It has effectively cracked down on tax evasion, defended the dignity of tax laws, and promoted the smooth completion of the city's income tasks. Looking back over the past year, the SIPO has mainly done the following work:
I. Ideological and political aspects
The tax-governing team will be governed by the taxation team. In XX, the bureau aimed to establish a cadre team with "political integrity, professional skills, and excellent work style", and carried out various activities as a carrier, from political quality, professional quality, establishment of legislation, and construction of a clean government. Starting from the aspect, we will continue to strengthen the inspection team and improve the overall quality.
1. Carry out party members' advanced nature education activities, combine learning with the important thinking of the "Three Represents", re-understand, and practice activities, conscientiously organize cadres to study Marxism-Leninism, Mao Zedong Thought, and Deng Xiaoping to build a socialist theory with Chinese characteristics, and deeply understand The ideological connotation of the "three represents", solidly carry out the education of ideals and beliefs, carry out the education of values, outlook on life and world outlook, continuously improve the political theory level of cadres, enhance the ability of cadres to distinguish between right and wrong, and inspire cadres to love the motherland and love the taxation cause.
2. In-depth education on the concept of power, starting from preventive education, institutional constraints, taxation and taxation, supervision and inspection, etc., increase anti-corruption and clean government construction, and adhere to the "four grasps and four positions." That is, grasping the study and education in place, grasping the system construction in place, grasping the key anti-corruption in place, and grasping the leadership to take the lead. Constantly enhance the ability of cadres to self-restrain and resist corruption and change, strengthen the supervision and control of the entire process of taxation, all-round, especially for key positions, key links, and key personnel, and minimize the discretion in tax administrative enforcement. And randomness, effectively eradicate breeding hotbeds and soils. Through multi-faceted, multi-form, multi-channel learning, education and training activities, the overall quality of cadres has been significantly improved, and the sense of professionalism, service, legality, and integrity has been significantly enhanced, thus ensuring the smooth development of various audits.
3. Seriously carry out the civil servant law learning activities, organize income, and learn politically. In October and November 2005, the Inspectorate Bureau held a training seminar for the "Civil Service Law of the People's Republic of China" of the overall cadres. At the training meeting, the Director XXX and the Deputy Directors XX and XXX respectively conducted in-depth and meticulous counseling lectures on the contents of the "Interpretation of the Civil Service Law of the People's Republic of China" and the "Tutorial of the Civil Service Law of the People's Republic of China". He also gave detailed lectures on how to exercise the rights of civil servants and how to fulfill the duties of civil servants. He called on the overall cadres to use this as an opportunity to promote the theoretical study style and to stern the civil servants. It laid a solid foundation for the implementation of the Civil Service Law in January XX.
Second, business training
1. Taking the law enforcement training examination organized by the XXXX Municipal Bureau as an opportunity to continuously strengthen the cadre business learning. Our bureau adopts a combination of concentrated learning and self-study, a combination of theoretical study and practice, and systematically conducts a more comprehensive and deeper understanding of taxation business, new collection and management laws, and tax enforcement, and the inspection bureau cadres can fully Combining with reality, focusing on pertinence and effectiveness, while learning and solving the ambiguous and ambiguous problems encountered in practical work, it truly achieves the combination of theory and practice.
2. Make full use of the opportunity of enterprise inspection, do middle school, learn from the middle, learn from the old, take the weak, help each other, constantly expand the inspection ideas, expand the knowledge horizon, master the inspection skills, overcome the shortcomings of high-handedness, Improve the actual operation level and improve work efficiency and quality.
3. Through the organization of the audit business training class, we will effectively promote the refined management of the audit work of the bureau, improve the auditing business level, increase the financial knowledge, and improve the auditing skills.
4. In order to further improve the comprehensive quality of tax inspectors, and adapt to the needs of tax inspectors under the new situation, organize the “ Tax Audit Experiences to Discuss” activities. Through this activity, we not only explored the results of the audit, but also realized the sharing of internal resources. In the new situation, we will make a useful attempt on new ways of education and training.
Third, formulate work plans and pay close attention to the implementation of key tasks.
Clarify work ideas and develop work plans.
At the beginning of this year, the bureau made a serious discussion through all the cadres and workers, and formulated the "XX" in time.
"Working Plan for the Year", "Inspection Ideas for XX Years", "Special Inspection Plan for XX Years Inspection", and "Responsibility System for Inspection XX Years".
Grasp the organization's income work.
1. Do early planning, early arrangement, and early implementation. In accordance with the arrangement of the Municipal Bureau, the Bureau will find out the basic situation of the key enterprises in the city at the beginning of this year, and divide the enterprises of the whole city according to the industry. According to the situation grasped in advance, we have arranged the inspection work. The selection room will divide the overall work plan and the monthly inspection plan into the inspection teams in time, and the work will be planned early, arranged early, and implemented early.
2. Change the thinking of the inspection and actively promote the sunshine project. Strict law enforcement and enthusiastic service have become the consensus of the inspectors of our bureau. Change "authoritative law enforcement" to "humanized law enforcement", firmly establish the idea of equal emphasis on law enforcement and service, serve in law enforcement, continuously improve the tax service form, broaden the scope of tax services, and strive to provide quality services to taxpayers; The "Service Pledge System" formulated by the Bureau strictly implements: refunding the transfer certificate and tax payment information within 15 days, and making a tax treatment decision or conclusion within 15 days after returning the account book; after receiving the report from the public, reply within 10 days If the case is filed, if the complaint is received, the situation will be ascertained immediately and a reply will be given within three days.
In view of the characteristics of the industry, the establishment of accounts in various industries, the "two sets of accounts" existing in enterprises, the tax evasion of off-balance-sheet operations, and the new tax evasion measures for enterprises, proposed to change the "accounting" Concept; aiming at the actual economic situation of the city, the similarity of the same industry, deepening the industry inspection, innovating tax inspection methods, and improving the efficiency and efficiency of tax inspection. And continue to implement the "Inspection of Integrity Supervision Card" to the inspected enterprises in the Inspectorate, and ask the taxpayers to supervise the inspectors throughout the whole process, and transparently review the inspection process as "Sunshine Project".
3. Pay close attention to special inspections and block tax loopholes. In order to carry out tax inspections more deeply, block tax loopholes, and prevent tax losses, the Inspectorate Bureau carefully carried out various tax special inspections according to the work arrangements of the XXXX City Local Tax Inspection Bureau and the actual situation of the city.
Corporate income tax settlement and payment work
In order to ensure the smooth implementation of the corporate income tax settlement and payment work, the bureau re-allocated the inspection team at the beginning of this year, combining strengths and weaknesses, and conducted a two-day training to review the laws and regulations on corporate income tax, business tax, personal income tax, etc. The smooth progress of the settlement and payment of income tax has laid a good foundation. We adopted a method of industry-based account adjustment and peer-to-peer comparison to inspect 25 households of taxpayers, check and pay taxes of 85,800 yuan and fines of 158,800 yuan. During the inspection, we highlighted the strict Enforcement of the law, the profitable enterprises that use tax evasion methods to pay less taxes, and the enterprises that make false taxation based on false losses, and the loss-making enterprises that do not seriously and go through the process of self-payment of corporate income tax are all punished according to regulations. The punishment not only hit the tax evasion of individual enterprises, but also corrected their misunderstandings, and also vigorously promoted tax policies and regulations.
Real estate industry special inspection
We conducted a random inspection on 8 construction industries including the city construction and development company and the XX real estate development company. The inspection found that the company had multiple non-related production and operation expenses, multiple columns of costs, and other means to evade tax violations. After on-the-spot inspection and comparative verification, the inward levy tax was 205,300 yuan and the fine was 22,400 yuan.
Personal income tax special inspection
According to the spirit of X Di Taxation [XX] No. 37, combined with the actual situation of the city, a special inspection of personal income tax for one year was carried out. This special inspection is mainly for the administrative and business units at all levels to levy and pay personal income tax from XX to March XX. If there is any tax violation, it must be recourse to the previous year. In accordance with the personal income tax special inspection work plan, in the first half of the year, it is mainly to carry out tax law propaganda for key inspection units, and to supervise and urge all units to conduct self-inspection and reimbursement. The inspection teams of the Inspectorate will issue relevant policies and materials to the enterprises, and conduct in-depth counseling and in-depth counseling on the specificity of each enterprise to inform them of their rights and obligations. In the second half of the year, the units and XXXX will not be self-inspected and supplemented. The key inspection units arranged by the Municipal Land Tax Inspection Bureau shall conduct inspections. Through the cooperation of the Inspectorate and other departments, the special tax inspection work has achieved good results. Self-inspection and re-investment personal income tax of 406,300 yuan. Check and pay taxes of 50,500 yuan and a fine of 48,900 yuan.
Resource tax inspection of porcelain cement plant
The ceramic industry and the cement industry are the traditional supporting industries in our city. There are many points, but the withholding and payment of resource taxes is not perfect. In order to grasp the tax collection situation, the bureau will carry out most of the ceramic and cement factories in the city. A special clean-up, through inspection and inspection of resource tax fines of 149,400 yuan.
Investigation and handling of reported cases
In XX, the bureau accepted a total of 6 cases of reporting and reporting by superiors, and 1 case of investigation, and investigated and levied taxes and fines of 12,000 yuan. In the work, we fully exerted the functions of the Reporting Center, further standardized the reporting and management of tax-related violations, publicly reported ways and incentives, clarified job responsibilities, and standardized operating procedures. In investigating and handling various cases, we must seek truth from facts, adhere to the principles, and surprise them. Through the rapid investigation and handling of reports and referrals,
It has effectively cracked down on all kinds of tax-related violations, safeguarded the dignity of tax laws, and created a rule of law and a fair tax environment for the healthy development of the city's economy.
4. Strengthen law enforcement and maintain the authority of the tax law.
In order to maintain the authority of the tax law and ensure that the state tax is paid into the warehouse in full and on time, the bureau took enforcement measures against the XXXX Tongzhou Cement Co., Ltd. in the case of invalidity of the first ceremony, and the total tax of the warehouse was RMB 119,500. It has played a shocking role for the taxpayers. Some taxpayers have voluntarily paid the taxes owed and accepted the punishments of the tax authorities. In the whole year, they have checked the treasury tax of 187,300 yuan.
Increase the promotion of tax law, actively carry out taxation counseling activities, and widely publicize tax laws.
For a long time, many people in the society do not understand the inspection work, and the inspectors often maintain a majestic face in the law enforcement process. Many taxpayers feel that the inspection is “not a punishment or a punishment”. When taxpayers see the inspectors of the inspection bureau, they always shun the house. Some taxpayers who are inspected often do not give the auditors a good look. The relationship between the inspectors and the taxpayers is rather tense.
Since the implementation of the "Civilization Law Enforcement" activity in the local tax system, the bureau has changed the "authoritative law enforcement" into "humanized law enforcement", increased the transparency of the inspection work, implemented the "three public", publicized the inspection procedures, publicly checked the relevant legal basis, and publicly inspected the integrity of the government. system. Before the inspection, the inspectors will inform the taxpayers of the tax inspection process, the integrity and discipline system, and the relevant provisions of the collection and management law, so that the taxpayers can clearly understand the inspection, and also send a Wenzheng government supervision service card to announce the report phone and supervision phone to the taxpayer. Office address, etc., take the initiative to accept supervision from all aspects of society. And adhere to the "one-stop" counseling system before, during and after the investigation, so that the auditors have a better grasp of the relevant business after receiving the investigation, and many of the companies that have been investigated are convinced.
Oral said: "The whole process of the inspector's office is in place. After they say it, we will understand more." Because many companies are not comprehensive in their taxation and financial systems, inspectors can always find many problems in the audit. In this regard, the bureau requires auditors to integrate business coaching into the audit work. Inform the taxpayer of the problems found in a timely manner, explain carefully the causes of the problems and deal with them, so that the future accounting treatment and tax return specifications are correct. After the inspectors have handled the taxpayers in the form of taxation standards, the company has benefited a lot.
In order to help taxpayers improve their management level and economic operation quality, the bureau implements an audit and self-inspection and reimbursement system, that is, within 15 days after the tax inspection notice is issued to the audit object, the enterprise conducts a tax self-examination. If the enterprise finds out the tax and fails to pay the tax before the tax inspection is implemented, the taxation department will no longer give administrative punishment, and vice versa. Through the aid of the inspection, the tax awareness of the company has been greatly improved and the tax-enterprise relationship has been improved.
Fourth, pay close attention to the post responsibility system and the construction of party style and clean government
1. "It is difficult for people to manage people, and it is easy for system administrators". Everyone is very clear. The bureau focuses on the main points of work in XX and pays attention to the responsibility of the post. Responsibility for each job is clearly defined; each person signs a job title responsibility letter and a party style integrity construction book. Everyone is required to perform it earnestly. For the dressing, commuting system and car system are strictly enforced, the office staff conducts supervision and inspection, and the year-end test scores are deducted for those who are often late and early, thus eliminating the phenomenon of “sloppy and procrastinating” at work. Work discipline; special person is responsible for vehicle dispatching and daily vehicle maintenance work, implements the pre-vehicle registration system, and makes uniform arrangements for the same line of vehicles, which changes the disordered state of vehicle use, improves the utilization rate of vehicles, and overcomes traffic factors. Restrictions on the efficiency of audit work. In order to improve the efficiency of the inspection work and reduce the situation in which the case is not handled in the inspection work, a time-limited inspection system has been implemented.
The inspection teams shall complete the inspection plan for the current month on time, by quality and by quantity. If the plan cannot be completed, a written explanation must be given.
2. Adhere to the education of party style and clean government, put an end to the unhealthy trend of the industry, and do things according to law, and clean up the tax. Strictly implement 32 rules and regulations such as the "Party Style and Clean Government Construction System", "Investigation and Accountability System", " Tax Inevitability for Taxation Personnel" and "Regulations for Dressing and Listing". Learn how to maintain the advanced nature of Party members, watch the advanced deeds of "Zheng Peimin" and "Zhang Side", and use the typical materials of both positive and negative aspects to strengthen education for cadres and workers, to do things according to law, and to clean up taxes.
3. Hold a democratic life meeting, open communication channels, and conduct self-analysis. We will promote the democratic life as the main way to find out the problem, and guide the democratic life to develop in a positive and healthy direction. Everyone at the democratic life meeting frankly meets and speaks freely. They carry out self-criticism seriously, check their own shortcomings and gaps, and sincerely criticize others, and truthfully point out the existing problems so that democratic life can truly reach communication. The purpose of thinking, finding problems, and promoting unity.
By adopting the above measures to grasp diligent and honest administration, the bureau has formed a good situation of diligent and honest, dedication and love, more than learning, work, and dedication.
4. Pay close attention to political and ideological education, theoretical study and business training. Every week, the bureau organizes political and business studies, conducts ideological and political education in a targeted manner, and refrains from formalism. It also organizes cadres and workers to seriously study the "three represents" to implement the spirit of the Fifth Plenary Session of the 16th CPC Central Committee. Have a heartfelt experience, organize or participate in a variety of business learning and training in strict accordance with the provisions of the higher level, encourage cadres and workers to stand on their own posts and become self-taught, and support the in-service cadres who receive academic education.
Under the correct leadership of the XXXX City Local Tax Inspection Bureau and the XX Municipal Bureau in 2000, the XX City Local Tax Inspection Bureau held high the great banner of Deng Xiaoping Theory with the "three represents" under the active cooperation and strong support of the relevant units. The important thinking is a pointer, focusing on the overall thinking of district and city tax work, adhering to the taxation work policy of "strengthening the collection and management, plugging loopholes, punishing corruption, and paying taxes owed", recognizing the situation, grasping stable development, and keeping pace with the times Advance, develop and innovate, conscientiously implement the post target responsibility system and the law enforcement fault investigation system, adhere to the two articles of "ruling the law according to law and strictly managing the team", increase the intensity of inspections and punishments, and effectively crack down on various steals and escapes. Defrauding and other tax-related criminal activities, all work have achieved good results. From January to December of this year, the bureau inspected 228 households, checked and paid taxes of 336,200 yuan, fined 340,200 yuan, two totals of 676,400 yuan, and had a storage capacity of 675,500 yuan. The warehousing rate was 99.27%. The supplementary report was priced at 1.026 million yuan, and the tax owed was 187,300 yuan, with a total storage of 1,891,400 yuan. It has effectively cracked down on tax evasion, defended the dignity of tax laws, and promoted the smooth completion of the city's income tasks. Looking back over the past year, the SIPO has mainly done the following work:
I. Ideological and political aspects
The tax-governing team will be governed by the taxation team. In XX, the bureau aimed to establish a cadre team with "political integrity, professional skills, and excellent work style", and carried out various activities as a carrier, from political quality, professional quality, establishment of legislation, and construction of a clean government. Starting from the aspect, we will continue to strengthen the inspection team and improve the overall quality.
1. Carry out party members' advanced nature education activities, combine learning with the important thinking of the "Three Represents", re-understand, and practice activities, conscientiously organize cadres to study Marxism-Leninism, Mao Zedong Thought, and Deng Xiaoping to build a socialist theory with Chinese characteristics, and deeply understand The ideological connotation of the "three represents", solidly carry out the education of ideals and beliefs, carry out the education of values, outlook on life and world outlook, continuously improve the political theory level of cadres, enhance the ability of cadres to distinguish between right and wrong, and inspire cadres to love the motherland and love the taxation cause.
2. In-depth education on the concept of power, starting from preventive education, institutional constraints, taxation and taxation, supervision and inspection, etc., increase anti-corruption and clean government construction, and adhere to the "four grasps and four positions." That is, grasping the study and education in place, grasping the system construction in place, grasping the key anti-corruption in place, and grasping the leadership to take the lead. Constantly enhance the ability of cadres to self-restrain and resist corruption and change, strengthen the supervision and control of the entire process of taxation, all-round, especially for key positions, key links, and key personnel, and minimize the discretion in tax administrative enforcement. And randomness, effectively eradicate breeding hotbeds and soils. Through multi-faceted, multi-form, multi-channel learning, education and training activities, the overall quality of cadres has been significantly improved, and the sense of professionalism, service, legality, and integrity has been significantly enhanced, thus ensuring the smooth development of various audits.
3. Seriously carry out the civil servant law learning activities, organize income, and learn politically. In October and November 2005, the Inspectorate Bureau held a training seminar for the "Civil Service Law of the People's Republic of China" of the overall cadres. At the training meeting, the Director XXX and the Deputy Directors XX and XXX respectively conducted in-depth and meticulous counseling lectures on the contents of the "Interpretation of the Civil Service Law of the People's Republic of China" and the "Tutorial of the Civil Service Law of the People's Republic of China". He also gave detailed lectures on how to exercise the rights of civil servants and how to fulfill the duties of civil servants. He called on the overall cadres to use this as an opportunity to promote the theoretical study style and to stern the civil servants. It laid a solid foundation for the implementation of the Civil Service Law in January XX.
Second, business training
1. Taking the law enforcement training examination organized by the XXXX Municipal Bureau as an opportunity to continuously strengthen the cadre business learning. Our bureau adopts a combination of concentrated learning and self-study, a combination of theoretical study and practice, and systematically conducts a more comprehensive and deeper understanding of taxation business, new collection and management laws, and tax enforcement, and the inspection bureau cadres can fully Combining with reality, focusing on pertinence and effectiveness, while learning and solving the ambiguous and ambiguous problems encountered in practical work, it truly achieves the combination of theory and practice.
2. Make full use of the opportunity of enterprise inspection, do middle school, learn from the middle, learn from the old, take the weak, help each other, constantly expand the inspection ideas, expand the knowledge horizon, master the inspection skills, overcome the shortcomings of high-handedness, Improve the actual operation level and improve work efficiency and quality.
3. Through the organization of the audit business training class, we will effectively promote the refined management of the audit work of the bureau, improve the auditing business level, increase the financial knowledge, and improve the auditing skills.
4. In order to further improve the comprehensive quality of tax inspectors, and adapt to the needs of tax inspectors under the new situation, organize the “ Tax Audit Experiences to Discuss” activities. Through this activity, we not only explored the results of the audit, but also realized the sharing of internal resources. In the new situation, we will make a useful attempt on new ways of education and training.
Third, formulate work plans and pay close attention to the implementation of key tasks.
Clarify work ideas and develop work plans.
At the beginning of this year, the bureau made a serious discussion through all the cadres and workers, and formulated the "XX" in time.
"Working Plan for the Year", "Inspection Ideas for XX Years", "Special Inspection Plan for XX Years Inspection", and "Responsibility System for Inspection XX Years".
Grasp the organization's income work.
1. Do early planning, early arrangement, and early implementation. In accordance with the arrangement of the Municipal Bureau, the Bureau will find out the basic situation of the key enterprises in the city at the beginning of this year, and divide the enterprises of the whole city according to the industry. According to the situation grasped in advance, we have arranged the inspection work. The selection room will divide the overall work plan and the monthly inspection plan into the inspection teams in time, and the work will be planned early, arranged early, and implemented early.
2. Change the thinking of the inspection and actively promote the sunshine project. Strict law enforcement and enthusiastic service have become the consensus of the inspectors of our bureau. Change "authoritative law enforcement" to "humanized law enforcement", firmly establish the idea of equal emphasis on law enforcement and service, serve in law enforcement, continuously improve the tax service form, broaden the scope of tax services, and strive to provide quality services to taxpayers; The "Service Pledge System" formulated by the Bureau strictly implements: refunding the transfer certificate and tax payment information within 15 days, and making a tax treatment decision or conclusion within 15 days after returning the account book; after receiving the report from the public, reply within 10 days If the case is filed, if the complaint is received, the situation will be ascertained immediately and a reply will be given within three days.
In view of the characteristics of the industry, the establishment of accounts in various industries, the "two sets of accounts" existing in enterprises, the tax evasion of off-balance-sheet operations, and the new tax evasion measures for enterprises, proposed to change the "accounting" Concept; aiming at the actual economic situation of the city, the similarity of the same industry, deepening the industry inspection, innovating tax inspection methods, and improving the efficiency and efficiency of tax inspection. And continue to implement the "Inspection of Integrity Supervision Card" to the inspected enterprises in the Inspectorate, and ask the taxpayers to supervise the inspectors throughout the whole process, and transparently review the inspection process as "Sunshine Project".
3. Pay close attention to special inspections and block tax loopholes. In order to carry out tax inspections more deeply, block tax loopholes, and prevent tax losses, the Inspectorate Bureau carefully carried out various tax special inspections according to the work arrangements of the XXXX City Local Tax Inspection Bureau and the actual situation of the city.
Corporate income tax settlement and payment work
In order to ensure the smooth implementation of the corporate income tax settlement and payment work, the bureau re-allocated the inspection team at the beginning of this year, combining strengths and weaknesses, and conducted a two-day training to review the laws and regulations on corporate income tax, business tax, personal income tax, etc. The smooth progress of the settlement and payment of income tax has laid a good foundation. We adopted a method of industry-based account adjustment and peer-to-peer comparison to inspect 25 households of taxpayers, check and pay taxes of 85,800 yuan and fines of 158,800 yuan. During the inspection, we highlighted the strict Enforcement of the law, the profitable enterprises that use tax evasion methods to pay less taxes, and the enterprises that make false taxation based on false losses, and the loss-making enterprises that do not seriously and go through the process of self-payment of corporate income tax are all punished according to regulations. The punishment not only hit the tax evasion of individual enterprises, but also corrected their misunderstandings, and also vigorously promoted tax policies and regulations.
Real estate industry special inspection
We conducted a random inspection on 8 construction industries including the city construction and development company and the XX real estate development company. The inspection found that the company had multiple non-related production and operation expenses, multiple columns of costs, and other means to evade tax violations. After on-the-spot inspection and comparative verification, the inward levy tax was 205,300 yuan and the fine was 22,400 yuan.
Personal income tax special inspection
According to the spirit of X Di Taxation [XX] No. 37, combined with the actual situation of the city, a special inspection of personal income tax for one year was carried out. This special inspection is mainly for the administrative and business units at all levels to levy and pay personal income tax from XX to March XX. If there is any tax violation, it must be recourse to the previous year. In accordance with the personal income tax special inspection work plan, in the first half of the year, it is mainly to carry out tax law propaganda for key inspection units, and to supervise and urge all units to conduct self-inspection and reimbursement. The inspection teams of the Inspectorate will issue relevant policies and materials to the enterprises, and conduct in-depth counseling and in-depth counseling on the specificity of each enterprise to inform them of their rights and obligations. In the second half of the year, the units and XXXX will not be self-inspected and supplemented. The key inspection units arranged by the Municipal Land Tax Inspection Bureau shall conduct inspections. Through the cooperation of the Inspectorate and other departments, the special tax inspection work has achieved good results. Self-inspection and re-investment personal income tax of 406,300 yuan. Check and pay taxes of 50,500 yuan and a fine of 48,900 yuan.
Resource tax inspection of porcelain cement plant
The ceramic industry and the cement industry are the traditional supporting industries in our city. There are many points, but the withholding and payment of resource taxes is not perfect. In order to grasp the tax collection situation, the bureau will carry out most of the ceramic and cement factories in the city. A special clean-up, through inspection and inspection of resource tax fines of 149,400 yuan.
Investigation and handling of reported cases
In XX, the bureau accepted a total of 6 cases of reporting and reporting by superiors, and 1 case of investigation, and investigated and levied taxes and fines of 12,000 yuan. In the work, we fully exerted the functions of the Reporting Center, further standardized the reporting and management of tax-related violations, publicly reported ways and incentives, clarified job responsibilities, and standardized operating procedures. In investigating and handling various cases, we must seek truth from facts, adhere to the principles, and surprise them. Through the rapid investigation and handling of reports and referrals,
It has effectively cracked down on all kinds of tax-related violations, safeguarded the dignity of tax laws, and created a rule of law and a fair tax environment for the healthy development of the city's economy.
4. Strengthen law enforcement and maintain the authority of the tax law.
In order to maintain the authority of the tax law and ensure that the state tax is paid into the warehouse in full and on time, the bureau took enforcement measures against the XXXX Tongzhou Cement Co., Ltd. in the case of invalidity of the first ceremony, and the total tax of the warehouse was RMB 119,500. It has played a shocking role for the taxpayers. Some taxpayers have voluntarily paid the taxes owed and accepted the punishments of the tax authorities. In the whole year, they have checked the treasury tax of 187,300 yuan.
Increase the promotion of tax law, actively carry out taxation counseling activities, and widely publicize tax laws.
For a long time, many people in the society do not understand the inspection work, and the inspectors often maintain a majestic face in the law enforcement process. Many taxpayers feel that the inspection is “not a punishment or a punishment”. When taxpayers see the inspectors of the inspection bureau, they always shun the house. Some taxpayers who are inspected often do not give the auditors a good look. The relationship between the inspectors and the taxpayers is rather tense.
Since the implementation of the "Civilization Law Enforcement" activity in the local tax system, the bureau has changed the "authoritative law enforcement" into "humanized law enforcement", increased the transparency of the inspection work, implemented the "three public", publicized the inspection procedures, publicly checked the relevant legal basis, and publicly inspected the integrity of the government. system. Before the inspection, the inspectors will inform the taxpayers of the tax inspection process, the integrity and discipline system, and the relevant provisions of the collection and management law, so that the taxpayers can clearly understand the inspection, and also send a Wenzheng government supervision service card to announce the report phone and supervision phone to the taxpayer. Office address, etc., take the initiative to accept supervision from all aspects of society. And adhere to the "one-stop" counseling system before, during and after the investigation, so that the auditors have a better grasp of the relevant business after receiving the investigation, and many of the companies that have been investigated are convinced.
Oral said: "The whole process of the inspector's office is in place. After they say it, we will understand more." Because many companies are not comprehensive in their taxation and financial systems, inspectors can always find many problems in the audit. In this regard, the bureau requires auditors to integrate business coaching into the audit work. Inform the taxpayer of the problems found in a timely manner, explain carefully the causes of the problems and deal with them, so that the future accounting treatment and tax return specifications are correct. After the inspectors have handled the taxpayers in the form of taxation standards, the company has benefited a lot.
In order to help taxpayers improve their management level and economic operation quality, the bureau implements an audit and self-inspection and reimbursement system, that is, within 15 days after the tax inspection notice is issued to the audit object, the enterprise conducts a tax self-examination. If the enterprise finds out the tax and fails to pay the tax before the tax inspection is implemented, the taxation department will no longer give administrative punishment, and vice versa. Through the aid of the inspection, the tax awareness of the company has been greatly improved and the tax-enterprise relationship has been improved.
Fourth, pay close attention to the post responsibility system and the construction of party style and clean government
1. "It is difficult for people to manage people, and it is easy for system administrators". Everyone is very clear. The bureau focuses on the main points of work in XX and pays attention to the responsibility of the post. Responsibility for each job is clearly defined; each person signs a job title responsibility letter and a party style integrity construction book. Everyone is required to perform it earnestly. For the dressing, commuting system and car system are strictly enforced, the office staff conducts supervision and inspection, and the year-end test scores are deducted for those who are often late and early, thus eliminating the phenomenon of “sloppy and procrastinating” at work. Work discipline; special person is responsible for vehicle dispatching and daily vehicle maintenance work, implements the pre-vehicle registration system, and makes uniform arrangements for the same line of vehicles, which changes the disordered state of vehicle use, improves the utilization rate of vehicles, and overcomes traffic factors. Restrictions on the efficiency of audit work. In order to improve the efficiency of the inspection work and reduce the situation in which the case is not handled in the inspection work, a time-limited inspection system has been implemented.
The inspection teams shall complete the inspection plan for the current month on time, by quality and by quantity. If the plan cannot be completed, a written explanation must be given.
2. Adhere to the education of party style and clean government, put an end to the unhealthy trend of the industry, and do things according to law, and clean up the tax. Strictly implement 32 rules and regulations such as the "Party Style and Clean Government Construction System", "Investigation and Accountability System", " Tax Inevitability for Taxation Personnel" and "Regulations for Dressing and Listing". Learn how to maintain the advanced nature of Party members, watch the advanced deeds of "Zheng Peimin" and "Zhang Side", and use the typical materials of both positive and negative aspects to strengthen education for cadres and workers, to do things according to law, and to clean up taxes.
3. Hold a democratic life meeting, open communication channels, and conduct self-analysis. We will promote the democratic life as the main way to find out the problem, and guide the democratic life to develop in a positive and healthy direction. Everyone at the democratic life meeting frankly meets and speaks freely. They carry out self-criticism seriously, check their own shortcomings and gaps, and sincerely criticize others, and truthfully point out the existing problems so that democratic life can truly reach communication. The purpose of thinking, finding problems, and promoting unity.
By adopting the above measures to grasp diligent and honest administration, the bureau has formed a good situation of diligent and honest, dedication and love, more than learning, work, and dedication.
4. Pay close attention to political and ideological education, theoretical study and business training. Every week, the bureau organizes political and business studies, conducts ideological and political education in a targeted manner, and refrains from formalism. It also organizes cadres and workers to seriously study the "three represents" to implement the spirit of the Fifth Plenary Session of the 16th CPC Central Committee. Have a heartfelt experience, organize or participate in a variety of business learning and training in strict accordance with the provisions of the higher level, encourage cadres and workers to stand on their own posts and become self-taught, and support the in-service cadres who receive academic education.
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