On Speeding up the Step of Tax Administrative Assistance

On Speeding up the Step of Tax Administrative Assistance

As one of the administrative organs, the tax authorities have complex functions. On the one hand, there are not only a large number of taxpayers, but also many differences; on the other hand, the types of tax-related economic activities are constantly innovating, and the cross-regional and cross-industry businesses are increasing. The tax authorities cannot rely on their own efforts to obtain within their own functions and powers. Or obtain tax-related information necessary to perform functions at a lower cost. Therefore, it is an inevitable choice for tax authorities to seek administrative assistance from other administrative agencies.

First, the need for tax administrative assistance

There are many departments that cooperate with the tax authorities, mainly in the following departments:

Cooperate with the industry and commerce department, and handle the tax registration at the same time as the business license, which not only facilitates taxpayers, but also effectively prevents enterprises and individuals from only operating business licenses, does not handle the problem of tax registration, and greatly reduces leakage. Manager.

Cooperate with the public security traffic police department, in the annual review of vehicles, directly levy the vehicle and vessel use tax, to avoid missing vehicles, reduce the personal vehicles to call the administrative agencies and institutions, the tax evasion of goods outside the account.

Cooperate with the construction department to master the basic construction of the city and foreign construction companies, such as construction enterprises, construction projects, project budgets, project bidding, funding sources, construction permit issuance, construction site, construction time and real estate development. Building information to prevent a large loss of tax revenue.

Cooperate with China Merchants, the Public Security Exit-Entry Administration and other departments to keep abreast of foreign-invested enterprises' investment projects in the city, the amount of foreign investment in contracts, project plans, etc. Through the Exit and Entry Administration Office, timely understand the basic situation of foreign individuals coming to China, work units, passport names, telephone numbers, etc., so that the tax authorities can audit the corresponding units.

Cooperate with departments of science and technology, civil affairs, education, labor and social security to strictly control the qualifications and annual audits of science and technology, welfare, school-run and labor-management enterprises in the city, and effectively prevent false technology, fake welfare, and fake schools. Offices and fake labor service companies defraud the tax incentives for tax evasion.

Cooperate with the cultural department, timely grasp the performances of the literary and art groups, individuals, stars, etc., and promptly withhold various taxes and fees to prevent the loss of tax.

There are also basic constructions such as roads, transportation, and water conservancy, all of which involve various taxes. Therefore, modern taxation involves not only the economic field, but also various fields such as culture, education, science and technology, and party and government organs. Seeking administrative assistance from tax administrations is a fundamental change in the three-dimensional and all-round taxation thinking. It is a concrete measure to control taxes according to law, and to block and increase income. It is a concrete manifestation of large taxes.

Second, the status quo of China's tax administrative assistance

In the practice of tax administrative assistance in China, laws and regulations do not clarify the concept of tax administrative assistance. Article 5 of the Tax Administration Law stipulates that “all relevant departments and units shall support and assist tax authorities to perform their duties according to law”; Article 6 stipulates that “the state has plans to use modern information technology to equip tax authorities at all levels to strengthen taxation. The modernization of the management information system shall be levied, and the information sharing system between the tax authorities and other government administrative agencies shall be established and improved." Since the provisions on tax administrative assistance in the Tax Administration Law are too general, the regulation of tax administrative assistance relies more on the regulations promulgated by the provincial government and the normative files issued by the municipal and county governments, and the legal level is lower. Moreover, the relevant regulations of local governments also have certain defects in terms of universality, comprehensiveness, systemicity and unity, and many localities have not yet been promulgated.

In the practice of tax administrative assistance in China, the strong involvement of local governments at all levels played a key role. Over the years, the relevant administrative agencies have become accustomed to their own affairs, and regard the assistance to the tax authorities as an extra obligation rather than their own obligations as part of the government's administrative machinery. Therefore, the requesting agency often refuses assistance because administrative assistance to the tax authorities may increase the cost of work of the department or damage to the vested interests of the department. In response to this situation, in the practice of tax administrative assistance in China, the strong involvement of local governments at all levels played a key role. There are two main types of interventions. One is administrative legislation or the promulgation of normative archives to fill the gaps in national laws. The second is to establish a leading group responsible for government officials at all levels to assist performance as the evaluation of relevant agencies and their responsible persons. Important standards, and rewards and rewards for assisting units. Therefore, in China's tax administrative assistance, the main driving force for the assistance of the requested agency is the administrative intervention of the local government.

The level of technical support for tax administrative assistance is low. At present, the level of information processing in China is quite different from that in developed countries. Because the tax authorities, especially the grass-roots tax authorities, and other corresponding agencies have different levels of computer application, and the software they use are incompatible with each other, even the computer and the local tax have not been realized, and there is no automatic platform for information exchange. A large amount of tax-related information transfer in administrative assistance needs to go through traditional manual methods. As a result, the program of tax administrative assistance is complicated, the cost of tax administrative assistance is increased, and the difficulty of implementation is increased.

3. Suggestions on speeding up the pace of tax administrative assistance

Improve the relevant laws on tax administrative assistance. Improving the laws related to tax administrative assistance is the key to optimizing tax administrative assistance. China should step up the formulation of the Administrative Procedure Law, clarify the concept of administrative assistance, and conduct the initiation of administrative assistance, the choice of assistance agencies, the procedure for administrative assistance, the refusal of administrative assistance, the cost of administrative assistance, and the disputes and handling of administrative assistance. The system is clearly defined. By establishing the legal status of tax administrative assistance, the relevant administrative agencies will increase their awareness of the tax administrative assistance obligations. Regulate tax administrative assistance behavior and reduce the cost of various administrative assistance by tax authorities and local governments. The tax administrative assistance will be implemented in a unified and standardized manner across the country.

Sign a valid tax administrative assistance contract. In accordance with the principle of tax administrative assistance of “transforming functions, optimizing services, integrating resources, improving efficiency, cooperating and coordinating, and reducing costs”, within the scope of the law, an effective tax administrative assistance contract is signed with the administrative authorities. Clarify the means of assistance under different modes of assistance, the manpower invested, the expected tax effect and the cost of assistance, etc., so that the responsibilities, rights and benefits of the assisting organs are integrated, and they are fulfilled with obligations, responsibilities, and interests, and fully mobilize the supporting agencies. Work enthusiasm and initiative. Different assistance cooperation methods are determined according to the nature of different work, such as signing information sharing contract: relying on computer networking, basic information useful for taxation, basic data to achieve information sharing, improve information utilization, and reduce work costs. Signing the entrusted tax collection contract: The administrative organ that controls the capacity of the active spring must be levied according to the scope and tax types stipulated in the stipulation agreement, according to the law, and strictly according to the warehousing level. . Signing a contract to assist the contract: For the organs that handle the relevant matters of the enterprise, the tax authorities can also carry out staff cooperation, stationed in the office of the corresponding agency, and handle relevant taxation matters.

Improve the level of technical assistance for tax administration assistance. First, the use of computers by administrative agencies should be popularized as soon as possible, and establish their own external websites or WANs to share information on the basic conditions of enterprises under the jurisdiction of the industry. Second, on the basis of the unification of the same organization's software, the development of the software of different administrative functions is as compatible as possible, and an automatic platform for information exchange is established, so that each agency can use the software and data of the other party to work, exchange information, exchange data, and simplify. The tax administration assists the work program and improves work efficiency. The third is to strengthen the use of computer skills training for computer technicians and government staff to improve the level of information exchange.