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Municipal Taxation Bureau directly under the branch tax administrator system


Chapter I General Provisions Article 1 is to further strengthen tax administration, consolidate the basis of tax collection and management, clarify management responsibilities, prevent the phenomenon of “fading responsibility and neglect management”, comprehensively improve the level of tax collection and management, and promote taxpayers to report taxes in a timely and truthful manner. At the city level, the tax administrator system is established.
The second tax administrator is the staff member of the tax management tax source. The basic duty is to be responsible for the tax source management of taxpayers. This includes the management of taxpayers' desks and on-the-spot knowledge of taxpayers, provision of tax services and necessary verification.
Article 3 According to the requirements of “close to management and close to service”, according to the existing personnel and institutional configuration, tax management implements a combination of fragmentation and classification management. In general, the enterprise implements classified management according to the sub-existing industries of VAT general taxpayers, small-scale taxpayers, other taxpayers and various taxpayers, and individual households implement fragment management according to the corresponding street towns and towns. Each taxpayer’s tax management responsibility has a specific tax administrator, who is responsible for the person, manages the household, and who manages who is responsible.
Article 4 According to the work responsibilities of tax administration and the principle of taxpayer sharding management, tax management posts are divided into enterprise administrators, enterprise administrators, and individual administrators.
Article 5 The scope of management of the area of ​​responsibility or the number of households must match the management ability of the management personnel.
Chapter II Job Responsibilities of Tax Administrators Article 6 Basic duties of tax administrators:
Tax policy propaganda delivery, taxation counseling;
Master the changes in the household registration of tax sources under their jurisdiction;
Investigate and verify the management and financial accounting of the management;
Verify the tax return of the account holder;
Carry out tax collection reminders;
Conduct tax assessments and tax interviews;
Propose the general tax-related violations to correct and deal with opinions;
Assist in invoice management;
Other related daily management tasks.
Article 7 The specific job responsibilities of the tax administrator's tax source management:
The tax administrator shall strictly abide by the tax registration management system, fully grasp the registration items of the tax registration of the taxpayers under its jurisdiction, and strengthen the management of the registration process. Timely understand and master all kinds of dynamics related to household registration management, conduct on-the-spot verification of the household registration through the household registration management information, and verify the authenticity of the registration items. Including: the taxpayer's production and operation and its financial accounting; the approval of each tax type and its related qualifications, the approval of various types of collection methods, the diversification of declarations and the payment methods; the taxation and taxation of each tax type and The situation of replenishment; tax inspection and its handling, enjoyment of tax reduction and exemption policy and its implementation; taxpayer invoice purchase qualification, variety, quantity; taxpayer customs, stop, merge, transfer, business, disappearance; taxpayer commission Tax agency status and taxpayer's bank account opening, affiliated companies, etc.
Tax administrators shall implement tax source management measures in accordance with the requirements of scientific and refined management. Keep abreast of taxpayers' direct tax-related situations, and regularly visit taxpayers' production and operation sites to understand their products, raw materials, inventory, energy consumption, material consumption, sales, costs, prices, value-added profits, corporate composition and changes, and capital flows. Basic information on the production, operation and finance of enterprises that are indirectly related to taxation, such as financial status and business prospects. And check and taxpayers' tax returns to check and solve problems in a timely manner.
The tax administrator should do a good job in tax source analysis and monitoring and tax source management business, and focus on the key indicators of the pillar industries and key industries, as well as the analysis and monitoring of the changes. According to the taxation of the key tax source enterprises, including the sales income, the current reporting tax amount and the same period of the previous year, and the comparative analysis of the tax rate of the same industry, through the household inquiry, field inspection, tax assessment, etc. Ways, analyze the changes in tax sources, grasp the dynamics of tax sources, and do a good job in monitoring and forecasting tax sources. Strengthen the investigation and analysis of taxation in block economy and key industries, put forward corresponding management measures and management suggestions for the problems in the industry tax management, provide tax source analysis work for the branch offices, strengthen management measures, and provide basis and guarantee for plugging management loopholes.
Chapter III Job Requirements of Tax Administrators Section 1 Taxpayer Classification Management Article 8 Tax administrators shall classify and manage taxpayers, reasonably arrange work priorities and management strengths, improve management quality and efficiency, and target different categories. Strengthen management. Specifically divided into the following categories:
Key monitoring categories. Including key tax source enterprises with an annual tax payment of more than 100,000 yuan; enterprises that owe tax; enterprises that use agricultural and sideline products to purchase invoices or waste materials to purchase invoices, tax deductions and value-added tax, that is, immediately retired; "two-headed" business enterprises; A self-employed person whose quota exceeds 30,000 yuan, or whose monthly average invoice usage reaches or exceeds its tax quota.
Strengthen management. Abnormal tax burden or reported sales income is significantly lower; other commercial enterprises; enterprises that should establish accounts but fail to establish accounts or establish accounts that do not meet the requirements; individual fixed-income households that use invoices; newly registered enterprises or offices that have not been established for less than one year In the temporary recognition period, the VAT general taxpayer in the rectification period; the production operation is fluctuating or the production and operation are not normal, and the taxpayers who are closed, stopped, merged and transferred at any time will occur.
General management class. Focus on monitoring and strengthening taxpayers outside the management category.
The classification of taxpayers is generally done in January each year [1] [2] [3] [4] [5]

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