Enlightenment on Strengthening the Tax Administration of Real Estate and Jian'an Enterprises

About strengthening real estate and Jian'an enterprises

Some Enlightenments from Tax Administration

Corporate income tax is an important tax for our local tax collection. It accounts for a large proportion of the entire local tax revenue. Tax authorities at all levels attach great importance to the collection and management of corporate income tax, and the effect is also very significant. However, as a strong development of the real estate industry and construction and installation industry in recent years, corporate income tax collection is very difficult, in the tax management of various industries in the weak, last position. In this year's vigorous industry tax rectification, we have always focused on the taxation of the real estate industry and the construction and installation industry, and put the provincial bureau and the municipal bureau in place to strengthen the spirit of taxation and rectification of the real estate industry and construction and installation industry. In the rectification, attention was paid to strengthening organizational leadership, intensifying guidance and inspection, taking effective measures, strictly cleaning up and rectifying, and working hard in strictness, reality, detail and dedication, and achieved certain results.

First, strengthening guidance is a guarantee to ensure the smooth progress of the rectification of the two industries

The real estate industry and Jian'an enterprises have always been the focus of tax administration, but they are very difficult in tax collection. In response to this situation, from the beginning of this year's industry taxation rectification work, the bureau's rectification work leading group has studied the real estate industry and Jian'an industry's taxation rectification as a key content, and formulated practical and feasible implementation plans for the real estate industry and Jian'an enterprise taxation. The remediation work gives a full range of guidance. The first is thought guidance. We will conscientiously implement the spirit of the instructions of the higher authorities on the rate levy, and guide the overall cadres to change their ideological concepts, starting from the big picture and starting small. On the one hand, the directors of the organization department carefully studied the relevant file regulations of the higher authorities one by one, and deeply grasped the spirit of the instructions of the higher authorities. On the other hand, they carefully analyzed the operation status of the Jian'an enterprises and the real estate industry in the jurisdiction. Through analysis and discussion, we will actively guide you to recognize the current situation, clarify the purpose and tasks, and unify the ideas to the guiding ideology of the superiors, so that everyone can fully realize that the rate-based levy is an important decision of the higher level, in line with the actual development of the industry, therefore, it must be Change ideas, emancipate the mind, and devote all of your heart. The second is policy guidance. In response to the management measures for tax collection of the two industries issued by the Municipal Bureau, the relevant departments are conscientiously studied, and specific implementation methods are formulated to solve the common problems encountered in the actual operation of each subject in a unified training manner. Some special issues are requested. Properly resolved after the higher authorities. Through effective policy guidance, the overall cadres are proficient in relevant policy regulations, comprehensively grasping policy points, and ensuring the smooth progress of rectification work. The third is method guidance. The leaders of the bureau attach great importance to the leadership art of rectification of the two industries, with special emphasis on strengthening the management of the links at all stages of rectification. Since the rectification in the first half of the year, a total of 19 meetings of the chiefs of the department have been held to analyze the problems and deficiencies in the various links of the taxation management of the two industries, to study the solutions, to timely guide the relevant departments to correctly grasp the tax management of important links, and to target the industry. With regard to the situation and different characteristics, the “Several Opinions on Strengthening Industry Remediation” was formulated, and the industry management methods were refined to make them more operational. At each stage and every stage of the rectification of the two industries, corresponding countermeasures and temporary plans have been established, which have played an active role in the work practice. The fourth is propaganda and guidance. On the basis of comprehensive grasp of policies and methods by internal personnel, the company launched a publicity campaign against all real estate enterprises and Jian'an enterprises under its jurisdiction, so that the higher-level policies penetrated into all enterprises in the two industries. First of all, hold a symposium on legal representatives of the real estate industry and Jian'an enterprises, preach relevant policy regulations, listen to the opinions of enterprises, explain the important significance of rectification, and make policies open, standards open, and methods open. Secondly, with the management section as the unit, organize the corporate finance director to carry out policy training, further study the relevant regulations of the higher authorities, thoroughly understand the policy provisions, master the specific steps, and do a good job of rectification and coordination.

Second, in-depth inspection is the key to the smooth progress of the two industries

The common feature of the two industries is that the operating income is large and the cost is difficult to grasp. Therefore, on the basis of doing a good job of propaganda, we take effective measures, conduct in-depth investigations, and find out the bottom, laying a foundation for comprehensively renovating Jian'an enterprises and the real estate industry. . The first is to clarify responsibilities and implement a responsibility system. Taking the responsibility of division of labor, division of scope, responsibility to people, and signing and approval of the three levels, 50 business backbones will be formed to form 25 investigation and mapping groups, and XX Jian'an enterprises and 54 real estate industries will be thoroughly investigated. First-hand information was obtained from the basic conditions such as operating income, cost and accounting methods. The second is to distinguish the level and focus on monitoring. Focus on the monitoring and inspection of the annual taxpayer of 500,000 and the annual loss of 500,000, further explore and master the business rules of the real estate industry and Jian'an enterprises, and find out the current status of tax administration. The third is to strengthen the review and make a comprehensive breakthrough. On the basis of the preliminary inventory in the first half of the year, starting from the third quarter, the management departments and the inspection bureaus were organized to conduct net-type inspections of the XX household real estate industry and 24 Jian'an enterprises under their jurisdiction, and adopt the method of side inspection and standardization. Collect and sort out all kinds of materials, find out the two industry projects, carefully understand the content, and thoroughly understand the laws and regulations, and effectively implement the rate-based expropriation.

Third, increasing the intensity of collection is an important way to ensure the effect of remediation

According to the financial management status and tax management level of the two industries, the rate of collection is increased in two stages. In the first stage, the rate is levied and the tax is declared. In the first and second quarters, the method of reversely verifying the method of collection is to first impose a fixed rate on all Jianan industry and real estate taxpayers. The purpose is to motivate enterprises to carry out rectification and reach the standard of verification and collection as soon as possible. Then, according to the rectification situation of the enterprise, the enterprise with sound financial system, which can correctly calculate the income, cost and expenses, can accurately and accurately reflect the operating results, report to the municipal bureau for examination and approval, and implement the verification and collection. The conditions are up to one household and reported to one household. After hard work, the Jian'an enterprises and the real estate industry under the jurisdiction of the whole of the whole country carried out supplementary tax returns at the rate of 10% of the taxable income. In the second stage, focus on supervision and timely storage. Since entering the third quarter, we have focused on the work of the two industry tax revenue pools. The Management Section and the Inspectorate Bureau conducted large-scale supervision and inspection on the real estate industry and Jian'an enterprises respectively, and proposed targeted solutions to the problems existing in the enterprises, especially in the collection of taxes, earnestly implemented relevant policies and regulations, and actively carried out Various services enable the company to actively cooperate. As of the end of August, the two enterprises collected a total of 100 yuan of corporate income tax, including Jian'an industry × × million yuan, real estate industry × × million. Compared with the same period of last year, the increase of XX million yuan was increased by × times and × × times.