IRS Office Rules

IRS Office Rules

Chapter 1 General

Article 1 In order to improve the administrative quality and work efficiency of the municipal bureaus, and gradually realize the standardization, institutionalization, and scientificization of the work of the organs, according to the "Working Rules of the State Administration of Taxation" and the relevant systems and regulations of the provincial, municipal, and municipal governments. In accordance with the actual situation of the bureau, the rules are formulated.

Article 2 The various departments of the Municipal Bureau, all directly affiliated bureaus and institutions shall strictly implement the provisions of these Rules, perform their duties, perform their respective duties, coordinate with each other, and cooperate closely to ensure the smooth flow of government decrees.

Chapter II Code of Staff

Article 3 Adhere to the guidance of Deng Xiaoping Theory, thoroughly study and implement the important thinking of "xxxx", conscientiously implement the party's line, principles, and policies, and maintain a high degree of unity with the Party Central Committee in terms of ideological, political, and operational actions.

Article 4 Establish a correct world outlook, outlook on life, values, everything from the overall situation, serve the people wholeheartedly, personal interests obey the interests of the party and the state, and obey the interests of the people and the collective.

Article 5 Enhance the awareness of the legal system, follow the laws and regulations of the state, strictly implement the taxation policy, correctly exercise their functions and powers in accordance with national laws and regulations, and standardize law enforcement actions. Strictly abide by professional ethics and the various rules and regulations of the bureau, and be brave in the struggle against the law and discipline.

Article 6 The hot patriotic tax cause, dedication, hard work, pioneering and innovative, ~ complete work tasks. Work hard to develop your business and continuously improve your business skills and work standards.

Article 7 Adhere to democratic centralism, obey organizational leadership, establish a general concept, actively carry out criticism and self-criticism, talk about principles in major matters, talk about style in small matters, support each other, and cooperate closely.

Article 8: Change the style of work, be vigorous and vigorous, and emphasize efficiency. Go deep into the people, go deep into reality, and seriously carry out investigations and studies. Listen to the opinions of the grassroots and do practical things and do good things for the grassroots and the people.

Article 9 Integrity and self-discipline, doing things impartially, not ignoring the private feelings, consciously resisting the unhealthy trend.

Article 10 Love the collective, unite and help each other, be modest and prudent, be hard and simple, observe public morality, pay attention to hygiene, and protect public property.

Article 11 Strictly abide by the attendance and punch card system, adhere to the post, civilized office, courteous, decent and dignified, neat and tidy, and strictly enforce the dress code.

Article 12: Be vigilant, strictly observe confidentiality, and safeguard the security and interests of the country.

Chapter III Responsibility System for the Division of Leadership of the Municipal Bureau

Article 13 Under the unified leadership of the party and group of the bureau, the leadership of the Municipal Bureau shall implement the responsibility system of the director, which not only adheres to democratic concentration, but also implements division of labor. The director presides over the overall work. The leaders of other bureaus are assisted by the director in accordance with the division of labor or commissioned by the director, and are responsible to the director. Major issues and issues shall be determined by the Party Committee or the Office of the Directors and the Bureau of the Bureau. In accordance with collective decision-making and division of labor, the members of the leadership of the Municipal Bureau each perform their duties and are responsible for each. General and daily work matters are decided by the leaders of the various branches of the bureau within the scope of their functions and powers. They are not required to be reported to the director for review or the office of the director or the council to discuss and decide.

Article 14 Main duties of the director and the leadership of the branch

The main duties of the Director: to preside over the overall work of the Municipal Bureau; to preside over the convening of the Office of the Director of the Bureau and the Council; to implement the important decisions and arrangements of the State Administration of Taxation, the State Administration of Taxation, the Municipal Party Committee and the Municipal Government; the importance of the system and the provincial bureaus Work decision-making and deployment; major issues of instructions, instructions, and questions from the leaders of the State Administration of Taxation, the State Administration of Taxation, the Municipal Party Committee, and the Municipal Government; the approval of the conference plan; the implementation of the important national tax policy adjustment; system personnel and financial management Tax plan allocation and adjustment; other major issues and major work;

The main duties of the leadership of the Bureau of Management: the important work decisions and deployment within the scope of the management; the work ideas and work plans within the scope of the management; and the implementation of the party group meeting, the office of the director, the bureau and the director to study and decide the matters; The work of party style and clean government construction within the scope; the ideological and political work of the personnel within the scope; the important work that can not be decided by the department; other important matters.

In the course of their own functions and powers, the leaders of the bureau should be brave in their responsibility, and do not hesitate to work boldly. At the same time, they must promptly request and report on important issues that require the decision of the director, or submit them to the office of the director for research and decision; As well as the important matters that the leaders of the Bureau of Management think they need to be aware of by the Secretary, they may report to the Director in the form of written materials or report at the meeting of the Director.

Article 15 In order to ensure that the work of the bureau is not affected by the work of the public, the work of the municipal bureau shall be presided over by the deputy director of the bureau during the work of the director. For important situations and major events at work, the leaders of the Bureau of Management shall report to the Director in a timely manner.

Article 16 The Municipal Bureau shall implement the weekly work arrangement system of the bureau leaders. Every Friday, the office will send the “Director's Work Request Form” to the leaders of the bureau. The leaders of the bureau will give a written explanation to the work arrangement of the next week. The office will be signed and approved by the 2191.cn office before 12 o'clock every Friday. To the whole system.

Article 17 The Municipal Bureau shall implement the Secretary's reception day work system. On Thursday, the reception day of the director is held by the leaders of the bureaus. Responsible for receiving visitors from inside and outside the system that reflect taxation work, team building and other aspects.

Chapter IV Ideological and Political Work System

Article 18 The party, government, industry, youth, and women's organizations shall jointly grasp the ideological and political work, and the administrative leaders shall be responsible for the level.

Article 19: Adhere to the principle of combining ideological and political work with business work, so as to achieve "two hands, both hands must be hard", and administrative leaders must carry out ideological and political work throughout the arrangement and inspection work to ensure various tasks. The completion.

Article 20 Each unit within the bureau shall hold one or two regular meetings on ideological and political work each year. Unit leaders and members of the branch shall participate in the work of the previous paragraph, analyze the ideological dynamics of the personnel of the unit, and formulate work objectives and measures.

Article 21 The leaders of the bureau and the cadres at the department level, the cadres at the department level and the personnel of the unit shall conduct regular talk activities; those who have ideological problems shall promptly talk, do a good job of transformation and guidance, and according to the cadres The actual situation is to conduct home visits as appropriate.

Article 22 For the important ideological situation and major events of the personnel of the unit, the leading comrades of the relevant units shall report to the leaders of the branch in a timely manner.

Article 23 The party committees of the bureaus shall supervise and inspect the development of the ideological and political work of the various units within the bureau every year.

Chapter V Conference System

Article 24 The types of meetings of the municipal bureaus include: the meeting of the director, the office of the director, and the council.

, the city's national tax system work conference and system professional conference.

Article 25 The Secretary meets. The meeting of the directors is usually held once a week. If there are no special circumstances, it will be held in principle on Friday. The head of the meeting will be chaired by the director, the director of the bureau and the director of the office will attend, and the secretary will attend. The main content of the meeting is that the bureau leaders will report on the work development and outing activities this week, exchange work information, and arrange next week or near work.

Article 26 The office of the director.

The office of the director general will be held on Friday after the meeting of the directors, and may be held at any time depending on the situation. The office of the director will be convened by the director. The directors of the bureau, the director of the office and the responsible comrades of the relevant units will participate, and the secretaries will attend and record. The time and main topics for the office of the director shall be decided by the director; if the director is out, the deputy director in charge of the work shall decide.

The main contents of the research decision of the director's office include: overall work arrangements; tax planning; budgetary budget; important work submitted by the relevant units that require the collective decision of the bureau; important policies, systems and methods that need to be issued; Work report, coordinate the work of the relevant units; other important matters that the bureau leaders believe need collective research.

All units submit relevant matters for the study of the director's office, and must be fully prepared in advance. Under normal circumstances, the relevant office should be consulted before the meeting, and revised and improved according to the feedback. Where the matters to be submitted for research intersect with the terms of reference and business division of other units, the organizer shall consult with the relevant units beforehand and, after reaching an agreement, report to the leadership of the branch. If the leader of the SAFE can make a decision, it will not be submitted to the Office of the Director-General for study; if the leader of the branch office cannot decide, it can submit it to the office before Wednesday according to the instructions and requirements of the leadership of the branch. The office summarizes the matters submitted by each unit, and the director or the deputy director who presides over the work decides whether to submit the study to the director's office. Relevant materials submitted by the units to the Office of the Director-General shall be sent to the attendees of the meeting two days before the meeting. If there is any disagreement about the materials submitted to the meeting for discussion, the relevant department shall explain the situation to the office of the director.

Article 27 The Council. The bureau meeting will be held irregularly according to the needs. The director or the director entrusts the leaders of other bureaus to preside over the meeting. The leaders of the bureau and the main responsible comrades of all units participate. The contents of the research decision of the Council will mainly include: major work deployment and arrangements involving the overall situation, related matters concerning the vital interests of all staff of the bureau, important conference speeches by the bureau, important work systems and methods.

Any matters that need to be reported are generally reported by the person in charge of the department. For the special work report, the person in charge of the office may, after having the consent of the moderator, report it to the person in charge of the work. In order to improve the efficiency of the meeting, the reporter should be fully prepared to report the statement in a concise manner and to control the time.

Article 28 Record of the meeting. The meeting of the director, the office of the director, and the bureau will be recorded by the office. Records should be comprehensive and accurate, and different opinions on a problem should be recorded truthfully. The office of the director and the bureau will form a meeting minutes from the office. After review by the person in charge of the office, the secretary or the deputy director who presides over the meeting will issue the meeting.

Article 29 The city's national tax system taxation work conference.

The city's national tax system taxation work conference is attended by the bureau leaders, the directors of the municipal tax bureaus, the municipal tax bureaus, the municipal bureaus, the heads of the departments and institutions, and the relevant departments and departments of the grassroots bureaus.

The contents of the city's national tax system taxation work conference mainly summarize the taxation work, experience, experience, practices and existing problems of a period or year; study and implement the spirit of the national and provincial taxation work conferences, discuss and study the taxation tasks Measures implemented; commended advanced units and advanced workers in rewarding taxation work.

The city's national tax system taxation meeting was held in accordance with the actual situation of the State Administration of Taxation's work and taxation work, usually twice a year. Before the meeting, the office of the director will be held to study the theme of the meeting and the meeting files to be drafted. According to the requirements of the office of the director, the office and relevant departments will conduct research, draft work reports, and summarize the materials of the meeting; three days before the meeting, a meeting group will be set up to prepare for the meeting.

Article 30 System Professional Conference. The system professional conferences are divided into three types according to the scope of participation: conferences attended by the top leaders of the grassroots units; conferences attended by the grassroots units; and seminars and symposiums attended by some grassroots units. The first two types of meetings will be held by the director's office or the director meeting. The third type of meeting was convened after the approval of the leadership of the branch office. The relevant conference materials for the system professional conference are the responsibility of the organizer's office.

Article 31 All kinds of meetings must conscientiously implement the principles of reduction, efficiency and economy, and must have substantive content. When a class is held, the director can speak at the meeting; hold two or three types of meetings, and if necessary, the leaders of the branch administration will speak at the meeting, and the director generally does not speak. It is necessary to shorten the session and control the number of participants. It is necessary to strictly implement the conference budget and save the conference funds.

Article 32 In order to effectively reduce the meeting and reduce the burden and increase efficiency at the grassroots level, the Municipal Bureau shall implement the “Conference Day” system. That is, every Thursday is the "conference day" of the municipal bureau, and the meeting place is generally in the conference room of the municipal bureau. Except for every Thursday, other working quarters, offices and subordinate offices of the Municipal Bureau shall not arrange various meetings attended by grassroots personnel. In special circumstances, it must be approved by the Director of the Municipal Bureau or the Office of the Director.

Article 33 After the approval of various meetings, the Office of the Municipal Bureau shall issue a notice of the meeting in the form of “Qingguo Tax Letter” or “Qingguo Tax Office Letter”. The tax authorities at all levels may only rely on the formal official documents of the Municipal Bureau. Notify reception and attend meetings. All units in other bureaus may not send notices of the above types of meetings in the form of letters of convenience or telephone fax. The units within the bureau may not organize meetings without approval. The agency service center arranges meeting rooms according to the meeting notice. Training courses organized by various units within the bureau will be treated as meetings.

Article 34: The office meeting of the director, the council, and the national tax system work conference shall be held. If there is no special circumstances, all units must be attended by the principal responsible comrades. Without the approval of the bureau leader, they shall not be replaced by other comrades; Personnel must be reported in advance; those who participate in the meeting must strictly abide by the rules of the meeting and must not be late, leave early or absent without the approval of the bureau leader. Participants in the meeting must keep the content of the meeting confidential. Except for the minutes of the meeting and the contents specified by the host, they can be communicated according to the regulations. The rest of the content must not be transmitted.

Article 35 The meetings presided over by the main leading comrades of the municipal party committee and the municipal government shall generally be attended by the director or the deputy director who presides over the work; other meetings convened by the municipal party committee and the municipal government shall generally be attended by the leaders of the municipal administration; The meeting is generally led by the responsible person of the branch or the responsible unit of the relevant unit.

Article 36 Other meetings.

For the municipal bureaus to undertake various meetings organized by the State Administration of Taxation and the State Administration of Taxation of Shandong Province, the relevant departments shall, after receiving the notice, be examined and approved by the leaders of the Municipal Administration Bureau and reported to the Municipal Bureau for approval.

For the various meetings attended by the Municipal Bureau of the State Administration of Taxation and the main leaders of the State Administration of Taxation of Shandong Province, the Office shall report to the Municipal Government Office in advance in accordance with the requirements of the “Notice of the General Office of the People's Government of xx Municipality on Accepting Issues Concerning Meetings Outside the City”. .

For the deputy director of the State Administration of Taxation,

The deputy director of the State Administration of Taxation of Shandong Province and other leaders will come to Qing, and the office that receives the notice should notify the office in time.

Chapter VI Reporting System

Article 37 The executive leadership responsibility system shall be implemented, and the first level shall be at the first level, and the lower level shall be responsible to the superior. Obey the orders, obey the command, and ensure that the decrees are unimpeded. For the work situation and the important situations and problems encountered, the lower level shall promptly request and report to the higher authorities without delay.

Article 38 Matters concerning the work and decisions of the higher-level leaders, as well as matters decided by the bureaus of the Party, the office of the directors, the councils, and the leaders of the bureaus shall be resolutely implemented, earnestly implemented, and report the completion in a timely manner. And effects. If the failure is not completed as required, the unfinished reasons, problems encountered and work suggestions shall be reported in a timely manner.

Article 39 The directors of the bureau shall report the report to the director in advance and inform the office at the same time. For the case of the market, the office shall report to the provincial bureau for approval according to the “Notice on Further Implementing the System of Leading Cadres to Sell and Sell” in the Luguo Tax Office [200] No. 27.

The main responsible persons of each department shall report to the director in advance on business trips. After returning to the bureau, they shall report the activities to the leaders of the bureau, and report the important situations to the director.

Article 40: For the occurrence of urgent matters and major liability accidents, major tax-related cases, cases of violations of laws and regulations by state tax cadres, xxxx lost and stolen cases, and signs of serious problems that may cause serious consequences, in accordance with the “Xix City State Taxation Bureau” Procedures and requirements for the implementation of the Notice on Further Strengthening Major Reporting Work. After receiving the report, the office will organize and form a special report on the same day, and submit it to the main leaders of the municipal bureau for approval. The leaders of the municipal bureau will submit their opinions according to the division of tasks according to the report, and will be implemented by the leadership and the branch office of the branch. Whether to report to the superior.

Article 41 The foreign taxation system of other provinces and cities shall come to our office for inspection. After the service center of the agency requests the leadership of the bureau, the reception work shall be done according to the requirements of the leaders, and the relevant departments shall make arrangements for work exchange according to the requirements of the leaders.

Leading comrades outside the national tax system will come to the bureau to discuss the work with the leaders of the bureau. The office will ask the leadership of the bureau to answer the other party; the agency service center will be responsible for the reception work according to the leadership opinions of the bureau.

Article 42 In order to ensure that the leaders of the Municipal Bureau concentrate on studying and handling important issues in taxation work and in-depth front-line investigation and research, in addition to the important activities agreed by the higher authorities and the municipal party committee and the municipal government, the leaders of the municipal bureaus generally do not participate. Meetings, ceremonies and transactional activities held by the system and various grassroots tax authorities. If there is a need, it should be reported to the Office of the Municipal Bureau in advance, and the Office reports to the Bureau of the Bureau.

Chapter VII Signing System

Article 43 All units of the bureaus shall, if they need to ask the leaders of the bureau to study and decide on matters, or need to submit to the bureau meeting, the office of the director's office for research and decision, and the professional meetings and trainings held, all shall implement the signing system.

Article 44 The reporting unit shall fill in the “signing list” for the matters to be requested, and the style, format and number of the “signing order” shall be managed by the office. After the signature of the “reporting list” is signed by the responsible comrades of the reporting unit, it shall be reported to the director or in charge of the approval of the director. After the examination and approval, the office supervision office will be sent to the office for unified numbering, registration, photocopying and filing, and the work supervision will be carried out according to the opinions of the bureau leaders or the relevant meeting notice will be issued.

Article 45 Where the matters involving more than two units are negotiated by the organizer and the relevant units, and the opinions are signed together, the above procedures shall be followed.

Article 46. Filling out the “signing list” should be concise and focused. The leadership of the bureau must clearly sign the opinion. If it is only signed or circled, it will be deemed as consent.

Article 47 All units shall take effective measures for the opinions signed and approved by the leaders of the bureau and conscientiously implement them.

Chapter VIII Supervision and Supervision Work System

Article 48 Supervision and supervision are the main measures to change the style of the organs, improve working methods, do a good job of implementation, overcome bureaucracy and formalism, and improve the quality and efficiency of work.

Article 49 The office shall be responsible for the investigation and handling of the work, and its main contents shall include the transfer of superiors, leadership instructions, key work objectives, bureau meetings, and key tasks as determined by the office of the director. The matters examined and handled by the Superintendent shall be handled by the various units within the Bureau according to the division of responsibilities. All units must establish a corresponding work responsibility system for the undertaking work. In addition to directly undertaking related matters, the office is responsible for registration, division, supervision, coordination, integration, and feedback.

Article 50 The specific procedures and requirements for supervising the investigation.

Registration. After the office has supervised the investigation and handling of the matter, it shall promptly register the clerk, the content of the matter, the processing time, etc. in the “Registration and Investigation Register” for future enquiries. The matters that the leaders of the bureau have to supervise and handle all kinds of file meetings, etc., are also listed as supervision contents and are registered together.

Separate. The Office shall fill in the “Inspection Notice” according to the contents of the supervision and handling of the matters and the specific requirements of the leaders. After signing the opinions, the “Inspection Notice” and the inspection and handling documents and related materials shall be sent to the organizer in a timely manner.

Undertake. For the supervision and handling of matters, all units must be instructed to handle the relevant personnel. Responsible comrades of all units should promptly supervise and inspect, and review the opinions and check them.

If the organizer believes that the investigation and handling of the matter is not within the scope of the duties of the unit, it shall be returned to the office and the reasons stated before the next day, and shall not be transferred to other units by itself.

For matters hosted by more than two units or offices, the sponsoring and co-organizing departments shall be separately indicated to clarify the scope of the tasks. Matters involving two or more units shall be handled by the organizer. The organizer shall take the initiative to negotiate with the co-organizers, and the co-organizers shall carefully provide relevant information, data, materials and co-organized opinions.

When the main and co-organizers have different opinions during the process of handling, the main responsible person of the organizer will come forward to coordinate and resolve, and reach consensus as much as possible; if the opinions differ greatly, the organizer shall set out the rationale of the two parties and send them to the responsible director for coordination and resolution.

Where the units are jointly handled by the several units and there is no clear main or co-organizer, the quick-distribution may be carried out in the order listed in the sub-offices, and the final organizer shall be responsible for resigning the office within the time limit.

Supervise. The office shall, in accordance with the requirements of the contractor, supervise the undertaking unit or personnel before the time limit for the processing, and record the supervision status in the “supervisory office”.

The supervision and handling of the work shall be carried out according to the content of the matters and the time limit for handling, and the key matters shall be supervised, the emergency matters shall be supervised and supervised, the difficult matters shall be supervised repeatedly, and the general matters shall be supervised on a regular basis to ensure that the matters that need to be supervised shall be settled and handled within the prescribed time limit.

If the matters investigated and handled by the supervised office are not completed due to special circumstances, the reasons shall be explained, and according to the signed opinions, the time limit for the restrictions shall be re-defined after the approval of the leaders of the bureau, and the office shall further supervise them.

Feedback. The organizer shall, within the time limit for processing, report the progress and results to the office. If several units are required to handle the project together, the organizer shall give feedback after summarizing the opinions of each unit. For urgent, complicated or major matters, the office or the contractor should report the situation and results to the bureau leader at any time.

Set up. In the case of reporting by the organizer or the office, the supervision department shall organize and summarize the results in a timely manner.

Write the "Inspector's Special Report", after review by the director of the office, the leader of the newspaper; if the leaders of the State Administration of Taxation, the provincial bureau, the municipal party committee, the municipal government and the municipal bureau have clearly requested to deal with it, they must report it once and report on major and urgent matters. Please check the situation at any time. When you report the situation, you should tell the truth, report the situation, and provide the leaders with reference and suggestions. After the completion of the investigation, the supervision department shall cancel the investigation and handling of the matters in the “Registration and Investigation Register” and file for future reference.

Article 51 The supervision department of the Municipal Bureau shall carefully check and handle the opinions and results, and strictly review it. If the handling is not serious, perfunctory, and has dealt with the matter, it shall be returned to the undertaking unit for re-handling. If the progress of the work is neglected due to work negligence, and the work cannot be completed as scheduled, and the work is delayed or leaked, resulting in adverse consequences, it shall be notified and criticized, and the responsible responsible comrades and the specific undertaker shall be investigated according to the regulations.

Article 52 In order to enable the municipal bureaus and leading comrades to grasp the important work of the whole system in a timely and accurate manner, the office supervision department prepares the "Last Weekly Emotions" every week. The main contents are the instructions of the superiors and bureau leaders, and the leadership of the bureau. The attendance of the conference activities, the supervision and supervision, the important issues in the week and the excerpt of important information; the office supervision department will summarize the above contents every Friday, and the weekly report will be sent to the whole system after signing the approval.

Chapter IX "12366 Online Service Center" Work System

Article 53 "12366 Online Service Center" mainly provides taxpayers with advisory services on tax policies, regulations and taxation procedures; accepts taxpayers' reports on tax violations and violations; accepts all levels of the national tax system of xx city Complaints about the work style, attitude and effectiveness of the department and staff; accept the opinions and suggestions of the taxpayer on the national tax work; and regularly return the telephone to the taxpayer.

Article 54 "12366 Online Service Center" working program:

Manual consulting business. Accepting taxpayers' business consultation on the scope of national tax collection and management, and answering questions on the basis of finding information and internal help, etc.; answering questions that cannot be directly answered, registering as difficult problems, and dealing with difficult problems.