How Tax Authorities Strengthen the Construction of Tax Sources in the New Period

How Tax Authorities Strengthen the Construction of Tax Sources in the New Period

The tax source is the abbreviation of the source of economic tax, that is, the source of tax revenue. It mainly refers to the national income accumulated by the various departments of the national economy in the past year or accumulated over the years. The so-called construction of tax sources refers to a series of new measures adopted by local governments at all levels and economic management departments around the healthy and stable growth of tax sources. As far as the tax authorities are concerned, the construction of tax sources includes both tax source management and tax source services. Tax source management, also known as tax source monitoring and management, means that the tax authorities, in accordance with the provisions of tax laws and administrative regulations, use the various scientific methods and means to grasp the scale, status, development and other changes of tax sources. The situation is supervised and managed by tax management activities. Specifically, tax source management includes tax registration, tax return, tax collection, invoice management, tax inspection, tax administrative punishment, and taxation and tax protection. Tax source service refers to various convenient measures such as tax law propaganda, consultation and tax-related matters provided by tax authorities to taxpayers, withholding agents and natural persons for tax purposes.

For the tax authorities, the construction of tax sources in the new era runs through the entire process of taxation and involves every link of the entire tax collection and management activities. It should be said that the construction of tax source is the basis of taxation work, the guarantee for the purpose of taxation, and the analysis and research on the status and development of tax source construction, which is of great significance to the taxation work in the new era.

I. Major problems in the current construction of tax sources

Since the reform and opening up, the tax authorities have done a lot of work in the construction of tax sources, and have also achieved remarkable results. Basically, a tax source management and service system has been established that is compatible with the tax source structure and tax source changes, and the tax source has been realized. Effective management and quality services have contributed to the development of the taxation industry. With the introduction of the new Tax Administration Law, the construction of tax sources has been further strengthened. However, under the new era and the new situation, the rapid development of the political and economic situation at home and abroad requires the construction of tax sources to continue to deepen. Judging from the current situation, there are still some problems in some aspects of tax source construction, and tax source management and tax source service work face new challenges.

Problems in tax source management

1. The management concept is backward, and the phenomenon of leakage and leakage is more prominent.

In the current tax source management work, the tax authorities still over-emphasize the compulsory taxation, positioning the relationship between the two parties on compulsory and mandatory, lacking the rights and obligations, and most tax authorities still follow the traditional tax source management. The way is to wait for the static household management method of the door-to-door business. In the case that the taxpayer's tax awareness is not fully in place, this method cannot effectively restrain and control the taxpayer's payment behavior, and there is a large law enforcement loophole. With the rapid development of China's market economy, various economic phenomena in the economic field have become complicated and complicated. The pattern of coexistence of multiple economic components has made taxpayers change frequently, and the content and scope of tax authorities have increased. The emergence of a large number of mobile tax sources, hidden tax sources, scattered tax sources, and illegal tax sources has brought unprecedented challenges to the taxpayer's traditional housekeeping model, and has also caused an increasingly serious leak.

2. The source of management information is not smooth and the information is blocked.

In recent years, although the taxation department has focused on information construction as a focus of work, and has made significant progress compared with the past, network connectivity with other economic sectors has not been realized, even between the national tax and local tax departments. The network connection has not been realized, and the information source still stays in the distribution line within the tax system. The source of information is small, the speed is slow, and the quantity is small, which cannot meet the needs of tax source management. For example, in the tax registration of tax source management, we may often encounter such a situation: some taxpayers start normal business after receiving their business licenses, and do not handle tax registration according to regulations; some enterprises only apply after receiving business licenses. Tax registration of a national tax or local taxation department; some enterprises only start to operate under the registration of the tax authorities corresponding to the invoices used for their operations, and do not apply for business licenses. This has caused the industrial and commercial registration, national tax registration and local tax registration to be inconsistent, the gap is very large, and the taxpayer's basic data information is distorted. In the tax payment management of the tax source management, we may have encountered the situation that the enterprise has failed to pay the tax on time due to the normal declaration by the tax authorities. In this case, the tax authorities often have to wait for a tax owed by the enterprise. After the month, the tax accounting month can only be found after the completion of the accounting, and the tax caused by any reason is not settled on time, and it has been unable to make up for it. The tax owed by the enterprise has become a fait accompli. It can be seen that the smooth flow of information channels between the tax authorities and the economic management departments such as banks and industry and commerce is not only a matter of data sharing and information sharing, but also directly affects the level of tariff source management.

3. The management mode is single and the timeliness is poor.

At present, there is only one taxation management model for tax authorities, that is, after-the-fact management. The specific performance is as follows: First, the daily management of the tax source stays in the short-term, phased assault clean-up and rectification, lacking long-term dynamic early warning management. Second, the tax audit work of the tax authorities as an important means to check loopholes in tax source management is part of the post-event supervision of the tax source management process, and focuses on checking the tax source management of the taxpayer's completed application materials and account information. Vulnerability information, post-analysis and inspection of the quality and level of tax source management, lack of forward-looking and predictive. Third, when the tax authorities conduct tax source analysis and income analysis, they basically use post-mortem data and situation data of tax sources. The tax source dynamics and development trend data are rarely used, and the prediction analysis results deviate from the facts. .

4. The lack of management tools is at a disadvantage in addressing the challenges of new economic development and economic composition.

First of all, the development of the network economy has brought new challenges to the management of tax sources, and the existing tax source management methods cannot cope. First, in the era of Internet economy, the direct appearance of merchandise sales is that goods are directly sold to consumers. There may be some intermediaries during the period, but it is difficult to determine, so it can be used for agents, wholesalers, retailers, etc. Taxation is now likely to be levied only on consumers, but even so, the number of taxpayers who appear at random will increase significantly, making tax source management more difficult. Second, in online trading activities, both parties to the transaction trade through the online virtual market, and the transaction information is easy to change, and there may be encryption measures, making it difficult for the tax authorities to specifically grasp the transaction situation of two or more parties, the tax source. Management will not be able to talk about it. Third, the frequent changes in the form of enterprise composition have also increased the difficulty of tax source management work to a certain extent. Enterprises through the reorganization, mergers, re-initiation of the establishment of new enterprises and other forms to constantly change the creditor-debt relationship and frequent business contacts between enterprises and their affiliates, may become the means and methods for enterprises to transfer profits, conceal income, and thus avoid taxation. Fourth, with the accelerating process of internationalization, multinational corporations have gradually infiltrated into various regions and fields of China, and the number has rapidly expanded, which has added new difficulties to the tax source management of multinational corporations that are backward.

5. Invoice management is not in place and tax revenue is seriously lost.

First, the proliferation of fake invoices is serious. Because the invoice has the function of sales and business vouchers, it directly determines the amount of taxation, especially the sales of VAT invoices and tax payment certificates. therefore. In recent years, in some public places where people gather in the city, buying and selling fake invoices has become a semi-public or even public phenomenon. According to statistics from relevant departments, from 2001 to 2003, the number of cases filed by public security organs due to fake invoices increased by an average of 27.5% per year. For example, the Zhejiang history chief gang that was uncovered in 2003 has been engaged in the production and sales of fake invoices since 1992. In the two years from 2001 to the date of the incident, 1 million copies of fake invoices were produced, resulting in a tax loss of more than 5 billion yuan. Second, the fact that the real ticket is opened, opened, opened, and invoiced is repeatedly prohibited. For example, in 2003, 47 freight invoices were used in Xuchang City, Henan Province, and 27 were suspected of virtual invoicing, with a total of 14,415 copies and a false amount of 2.703 billion yuan. In addition, it is not uncommon to borrow or borrow the invoices of others for secondary use. Therefore, it is imperative to strengthen the management of invoices.

Problems with tax source service work

1. Separate the relationship between tax source management and tax source services, and focus on management and light service. The phenomenon of taxation personnel re-management, heavy law enforcement, heavy supervision, and light service is still relatively common. First, the law enforcement rights of tax authorities have been expanded within a certain scope, and the rights that taxpayers should enjoy have not been fully realized, and the phenomenon of damage to rights has occurred from time to time. Specifically, some taxpayers’ requests for tax reduction and exemption according to law cannot be promptly approved; applications for over-tax refunds cannot be handled in accordance with the law and are always delayed by borrowing. Second, the tax authorities have heavy income and light services. In the case of unfinished income tasks, many of the taxpayers’ legitimate rights and interests are damaged. Even the phenomenon of “over-tariffing” and “excessive taxation” has seriously damaged the interests of taxpayers.

2. The tax source service is not meticulous and in-depth, and “heavy form, light content” flows on the surface.

First, the tax law propaganda has gone through the scene, focusing only on the form of propaganda and not on the propaganda effect. At present, the form of tax law propaganda is mainly limited to limited methods such as centralized publicity and answering taxpayer consultation. There is a lack of long-acting, specific, practical, flexible and content-rich tax law propaganda methods. Second, the quality of service needs to be improved. Most tax authorities pay great attention to the service construction of the Tax Service Department, providing taxpayers with electronic touch screens, drinking water, reading glasses, raincoats and other service measures, and they are all available. However, in some places, the normal situation of the electronic touch screen is not open, and it is only used as a look at the inspection or basically nothing; the bottled water on the water dispenser is not changed for a long time and cannot be used. Third, the consulting service is not satisfactory. To ensure the quality of tax consulting services, the quality of personnel engaged in tax consulting positions is critical. The taxpayers who respond to the consultation have a high level of business and strong language skills, which will save taxpayers a lot of time, so that taxpayers can reduce taxation and run less. However, in the consulting service window set up by some tax authorities, we know that most of the consulting services are the staff of the tax authorities. Those who are familiar with the taxation policy and the collection and management department are rarely arranged to conduct consulting services. There are also a few tax authorities, and the tax advisory service is actually a temporary staff hired. The quality of the response is difficult to guarantee. In the past, the "first question responsibility system" and "zero distance service" that the tax authorities publicly promised to taxpayers can only be an empty talk.

3. Tax source services have the wrong tendency of “heavy enterprise, light individual, major enterprise, light and small enterprise”. In terms of tax source services, the tax authorities cannot treat all taxpayers equally. They generally pay more attention to the taxation services of enterprises, especially large and medium-sized tax-source enterprises, and sometimes take the initiative to go to the door to deal with tax reduction and tax refund. It is also a side of the net. However, for small-scale tax source enterprises and individual industrial and commercial households, there is a lack of service enthusiasm, and even the things that should be done are long overdue, and the attitude is blunt and rude.

4. Tax source services lack effective social supervision. First of all, in an objective sense, the party receiving the service has the most power to evaluate the quality of the service. The taxpayer has the right to evaluate the quality of the service of the tax authority, but because the taxpayer is both the service object of the tax authority and the object of law enforcement. And the taxpayer did not choose the right of different tax authorities to fulfill their tax obligations. Therefore, taxpayers who are in the law enforcement object position in the law enforcement process are inconvenient to make evaluations that are not conducive to the tax authorities. Secondly, although the news media and the community have generally paid attention to the tax authorities, their concern is more about the law enforcement behavior of the tax authorities than the service behavior. Even if the supervision of the tax authorities is supervised, because they do not directly accept the services, It is also difficult to reflect the deep-seated problems of tax authorities in tax source services.

Second, measures and recommendations to strengthen the construction of tax sources

Constantly strengthening and deepening the construction of tax sources is an important issue that always faces the tax authorities. Above we analyzed the shortcomings in current tax source management and tax source services. The author believes that to do a good job in the construction of tax sources, the key is to understand the dialectical relationship between tax source management and tax source services. Tax source management is the embodiment of the law enforcement responsibility of the tax authorities, and the tax source service is the embodiment of the duty obligations of the tax authorities. On the one hand, the tax authorities exercise the right to manage taxpayers in accordance with the provisions of tax laws and regulations, exercise monitoring and management power over tax sources, prevent the loss of tax sources and unfair taxation; on the other hand, tax authorities must also comply with tax laws and regulations. It is required to provide taxpayers with tax services free of charge, to protect taxpayers' legitimate rights and interests from infringement, and to facilitate the development of tax sources. In this sense, tax source management and tax source services should strengthen the following aspects of work.

Measures and Suggestions on Strengthening Tax Source Management

Establishing a scientific, standardized and easy-to-operate tax source management system is a very urgent task for tax authorities. The author believes that the scientific tax source management system can be summarized as “three managements, one strengthening”, that is, tax source management should implement three managements of “ex ante, in-process and after-the-fact” for tax sources, and establish a dynamic tax source tracking and early warning system. Strengthen the crackdown on stealing, escaping, leaking, defrauding, and resisting taxes, and improve and rigorously manage the tax source.

1. To strengthen the management of tax sources, we must first strengthen the ex ante management of tax sources.

The ex ante management of tax source management refers to the basic and preparatory work of the tax authorities to ensure that the taxpayers fulfill their tax obligations in a timely manner before the taxpayers fulfill their tax obligations. Its contents mainly include taxation propaganda, taxation counseling, taxation consulting services, tax registration, and supervision of taxpayers. The core work of ex ante management is to establish an information exchange and transfer system between the tax authorities and the industrial and commercial administration departments, and to improve the methods and standardization procedures. On the other hand, it is necessary to further clarify and improve the division of labor and management authority within the tax authorities. First, in the tax registration work, the unified taxpayer registration number of the national, local tax, industry and commerce, social security and other economic management departments shall be implemented, and the number shall be unique. At the same time, relying on computer network technology, a taxpayer data file management system with real and detailed content should be established. Second, in the tax declaration process, make full use of modern scientific and technological achievements, and widely implement modern and convenient reporting methods such as fast and convenient online declaration, telephone declaration, self-declaration, etc., and complete the collection of taxpayer basic data while accepting tax returns. Third, we must continuously strengthen the propaganda of taxation, raise the awareness of taxpayers to pay taxes and pay taxes in good faith through taxation propaganda, and establish the concept of “tax glory, tax evasion and illegality” in the society, and strive to create a good tax environment. In addition, the tax agency system should be actively promoted. The implementation of tax agency is an effective way to make up for loopholes in tax management by means of civil and social intermediary forces. Western countries apply widely. The implementation of tax agents can improve the taxpayer's taxation quality, ease the pressure on the tax authorities, and the lack of business level to cope with the complicated taxation problems.

2. Strengthen the management of tax sources, and secondly strengthen the management of tax sources.

The management of the matter is the monitoring and management of the taxpayer during the tax declaration and tax payment period, mainly through in-depth investigation, grasping and discovering the problems of the taxpayer in the tax payment process, so as to solve it in time. Strengthening the management of tax sources should mainly do the following three aspects: First, unblock the information channels, establish the information connection between the tax authorities and the banks, auditing, and asset management departments, and grasp the taxpayers in all aspects in detail, and measure taxpayers' taxation. The degree of fulfillment of the obligation. The second is to strengthen the management of invoices and earnestly implement the “Tax administration tax”. Taxpayers are required to establish a sound financial accounting system, invoice custody system, and invoicing system. The tax authorities shall strictly implement the invoices for the new purchase and renewal system to ensure the safety and accuracy of invoice management. Eliminate the use of fixed-invoices for secondary use and turnover, and vigorously promote the method of award-winning invoices to encourage consumers to actively request invoices. Third, vigorously implement tax control devices to limit large-value cash transactions. It can be gradually promoted and promoted in industries where cash sales such as retail sales, catering and services are concentrated, and then fully promoted after gaining experience.

3. Strengthen the management of tax sources, and should also focus on the post-event management of tax sources.

Post-event management means that the tax authorities independently or entrust an intermediary agency, or based on the audit conclusions provided by social intermediaries, to check and evaluate the taxpayer's previous taxation. It is necessary to strictly check the procedures, standardize the inspection behavior, increase the intensity of inspections, and crack down on tax violations in key industries and key enterprises. Try to combine with the corporate tax credit rating work to screen key enterprises for inspection. It is also possible to strengthen the pertinence of the inspection work through special inspections and other forms to effectively prevent the loss of tax revenue.

4. To strengthen the management of tax sources, it is necessary to establish and strengthen a dynamic monitoring and management mechanism for tax sources.

In order to ensure that the tax source management work is done in a divisive manner, while carefully implementing the three managements of “tax before, during, and after the event”, it is necessary to establish and improve the dynamic monitoring mechanism for tax sources and strengthen the taxation. Dynamic supervision of the source. The specific approach is as follows: First, the tax administration department should go deep into the local and in-depth enterprises, learn more about the actual situation of the tax source and the development trend, analyze, predict and supervise the tax source operation and taxation at any time, and pay attention to strengthening the new Management of tax sources. The second is to give full play to the power of the tax police, and regularly carry out the investigation of stealing and leaking, and minimize the leakage rate. The third is to establish and improve the social tax protection system. The tax authorities should actively get in touch with the grassroots government departments at all levels to seek support. Make full use of the information advantages of the residents' committees, sub-district offices, etc., and establish a comprehensive social protection taxation system to strengthen the basic management of tax sources. The fourth is to further improve the tax violation reporting system, timely reward the merits of reporting tax violations, promote the righteousness, suppress evil, and constantly purify the tax environment.

Measures and Suggestions for Strengthening Tax Source Services

1. Adhere to both tax source management and tax source services, and establish the concept of “management is also service” to ensure that taxpayers' legitimate interests and rights are not infringed, and strive to create service-oriented taxation. In the tax collection and management work, it is necessary to organically combine tax source management with tax source services, integrate services into daily law enforcement and supervision activities, and “enforce law enforcement in services”. To be specific, it is necessary to provide convenience as far as taxpayers enjoy their rights in accordance with the law, and to handle tax breaks, tax refunds, and tax refunds.

2. Resolutely resist and eliminate all kinds of formalism in tax source services. Tax source services should be practical and rich in content. They should not be used only in form and without content. To serve the taxpayers must be real, can not only stay in the high-profile, lie, and must be urgent to the taxpayer's urgency, want taxpayers to think, do everything possible to solve problems for taxpayers, to various services The system was completely and completely implemented.

3. Combine the actual work and do a good job in service innovation. Tax authorities should actively explore new systems, new methods and new content of tax source services, so that tax source services continue to deepen. First, we must do a good job in institutional innovation of tax source services. In accordance with the specific requirements of the new "Administrative Law" and its implementation rules, improve the taxpayer's rights and interests protection system, implement the tax law enforcement responsibility system, improve the government affairs open system, and make the tax source service system systematic and standardized. The second is to improve the method of tax source service. It is necessary to rely on scientific and technological progress and computer networks to gradually realize the informationization of consulting services, the paperlessness of tax returns, and the electronic payment of tax payments. The third is to do a good job of content innovation in tax source services. It is necessary to focus on the development of tax sources, the expansion of tax sources, and the improvement of the consciousness, initiative and effectiveness of tax source services. In short, the tax authorities should thoroughly study how to make good use of tax incentives. First of all, the tax authorities should strive to improve the self-consciousness of using the preferential tax incentives, give full play to the role of the tax regulation economy, and lay a good foundation for the long-term stable growth of tax revenue. Second, the tax authorities should increase the initiative to use the preferential tax policies. Under the premise of comprehensively comprehending the connotation of the policy, the policy propaganda should be in place, the specific explanations should be in place, and the preferential implementation should be in place. In addition, the tax authorities should also strive to improve the effectiveness of the use of adequate tax incentives. By timely implementing the tax preferential policies, laid-off and unemployed, old, weak and sick people will enjoy preferential policies in a timely manner, so that the socially vulnerable groups can truly receive support and help to maintain social stability.