My opinion on creating a tax integrity platform

My opinion on creating a tax integrity platform

"Investing in a lawful and honest tax, building a well-off society together" is the theme of tax law propaganda proposed by the State Administration of Taxation to the whole society. It aims to require taxpayers to pay taxes in accordance with the law and to abide by public morality. As a taxation department, building a tax credit platform for taxpayers is not only the need for the development of taxation after China's accession to the WTO, but also the social moral foundation for China's development of a socialist market economy, promoting the rule of law and administration according to law, and the practice of the "three representatives." "Important thinking, the promotion of the basic project and the inevitable choice of taxation in accordance with the law, the merits of today, and benefit the future.

At present, the lack of tax integrity in the tax field, such as taxpayers stealing, escaping, defrauding, tax-resistant and other tax-related crimes, tax authorities have unfair enforcement, law enforcement is not strict, the government's existing tax use is opaque The lack of effective supervision and other issues have seriously affected and constrained the healthy and coordinated development of the economy and society, and violated the important connotation of using the "Three Represents" to guide the development of the taxation cause. "Integrity tax payment, integrity collection, integrity tax." To solve the current problem of lack of tax integrity, the key is to establish a tax credit system that is in line with reality. In combination with the practice of tax collection and management in the Taxation Bureau of Xingtang County, the author believes that the current focus should be on starting from the following aspects to create a solid platform for tax integrity.

I. Change concepts, establish a modern concept of taxation obligations, a concept of taxation and rule of law, and a taxation of the people

First, we must establish a tax liability concept. First of all, paying taxes according to law is a duty that citizens should clearly stipulate in the "Constitution" of China. Second, socialist taxation is “taken from the people and used by the people”. The existence of taxation is, on the surface, a compulsory levy by the government. It is essentially the people’s own needs and represents the fundamental interests of the overwhelming majority of the people. The tax authorities should publicize and educate through extensive and in-depth tax laws, strengthen the taxation obligations of all citizens and tax law awareness, so that the concept of “only taxation and death is inevitable” is deeply rooted in the hearts of the people, laying a solid social foundation for the payment of good faith.

The second is to establish a taxation rule of law. Tax authorities at all levels and all tax personnel should clearly understand their important responsibilities and historical missions, establish a solid sense of taxation rule of law, adhere to the law enforcement, and grasp the services at one hand; Those who are responsible for protecting the integrity of taxpayers; for the country to gather good fortune, to serve taxpayers.

The third is to establish a taxation people view. Taxes should be used by the people. The use of taxes must be legal, scientific, reasonable, and transparent. Taxes should be used to provide public goods for the people, for the benefit of the people, and for the people’s needs; tax use The results should fully reflect the care and love of the party and the country for the overwhelming majority of the people, reflect the true will of the broadest masses of the people, and reflect the functional role of taxation in promoting the coordinated development of social and economic health.

Second, increase taxation propaganda, create a public opinion atmosphere of taxation and credit taxation in accordance with the law

First, we must talk about "law" and let taxpayers understand that dishonestness is a painful price; if they are not law-abiding, they must be severely punished by law. Second, we must say "rational", so that all citizens understand the functions and functions of taxation, understand the significance of paying taxes to strengthen the country and enrich the people, and enhance the awareness of the state's taxation. Third, we must see "profit", use the earth-shaking changes in the construction of the Republic, the improvement of urban and rural public welfare facilities, the establishment of a public service system, and the development of national science, education, culture, and health, and other new changes closely related to people's lives. The new achievements allow taxpayers to personally feel the benefits of national taxation and enhance the sense of honor, value and social responsibility of taxation.

Third, the implementation of the tax credit rating system, enhance the taxpayer's sense of honor and taxation

Through taxation authorities at all levels to implement taxpayer tax credit rating system, scientific and reasonable assessment of taxpayers' taxation concepts, tax declaration quality, financial management level, development and use, tax-related violations and regulations, and implementation of tax laws and regulations, etc. To publicize the taxpayer's tax credit rating to the society, and set up a tax green channel for taxpayers with high integrity, so that they can obtain preferential policies on credit, financing, business opportunities and services due to their integrity, and enhance their ability to participate in market competition. Social credits stimulate the good habits and sense of honor of taxpayers to pay taxes in good faith, and reduce the phenomenon of tax evasion.

Fourth, establish and improve the tax service system, create a good environment for taxpayers to pay taxes in accordance with the law

First, we must increase the intensity of public taxation and implement sunshine management and sunshine services. Enhance the transparency, fairness, and seriousness of taxation work, so that taxpayers can pay tax and rest assured tax. The second is to implement tax assessment and establish a taxpayer tax reminder system. The tax return errors and abnormal declarations discovered by the evaluation will be assessed, taxpayers will be reminded of abnormal tax burdens, tax registration reminders, invoice use reminders, inspection notices, etc., and timely inform taxpayers who have violated laws or regulations to conduct self-examination. Self-correction, urged it to declare truthfully, pay taxes on time, reduce losses, and enhance the enthusiasm of taxpayers to pay taxes in good faith. The third is to adhere to the first question responsibility system and provide taxpayers with efficient and convenient tax services. Standardize service standards, standardize service behavior; implement time-limited taxation, implement commitment services; carry out first-question accountability and one-stop services; simplify taxation procedures, improve reporting methods, reduce the number of taxpayers' door-to-door taxes, and reduce tax costs . The fourth is to implement tax incentives and safeguard the legitimate rights and interests of taxpayers. Targetedly carry out tax incentives and propaganda, implement all kinds of preferential tax policies without fail, and actively send tax incentives to taxpayers, so that taxpayers can feel the care of the party and the state, and make various tax incentives. Play an active role in promoting economic development.

5. Strengthen tax enforcement and severely crack down on tax-related crimes

First, we must strengthen the education of morality and integrity, and second, we must strengthen the strict sanctions of the law. At present, it is necessary to crack down on tax-related crimes and severely punish criminals who steal, flee, deceive, and resist taxation. In particular, it is necessary to increase the exposure, investigation, and crackdown on major cases involving tax-related crimes, so that the offenders may go bankrupt and the reputation of the untrustworthy will be honored. Sweeping the ground, damage the interests, give full play to the deterrent effect of the tax law and establish a tax credit system that is compatible with the socialist market economy. Establishing a platform for tax integrity is a systematic project that requires the unremitting efforts of the tax authorities themselves and the conscious cooperation of taxpayers. It also requires the cooperation of the government and its related departments and the concern and support of the whole society.

As a taxpayer: First, we must learn the law and know the law, learn the country's tax laws and regulations, master the knowledge of tax law, understand their rights and obligations, and establish a sense of lifelong taxation. Second, we must consciously abide by the law, establish a sound financial system, tax system, take the initiative to carry out tax registration, timely file tax returns, and pay taxes in full and on time. The third is to take the initiative to accept the tax law supervision, truthfully provide the tax authorities with production and sales and other tax-related information, and actively cooperate with the tax authorities to check the taxation and obey the tax administrative punishment decision. The fourth is to actively use and learn to use tax law weapons to protect their legitimate rights and interests.

As a government: First, we must be a strong backing of the taxation department, support the tax authorities to strictly enforce the law, and levy according to law. On the one hand, we must conscientiously implement the important thinking of the "three represents," and take the rule of law as an important part of the rule of law and administration according to law, starting from promoting the economic development and safeguarding the fundamental interests of the party and the state and the broadest masses of the people. Resolutely support tax authorities at all levels to manage taxes and collect taxes according to law; governments at all levels and relevant departments should vigorously cooperate with tax authorities to perform their duties according to law, strengthen tax collection and management, local taxes, national taxes, industry and commerce, finance, public security, land, social security and Relevant units and departments such as finance and insurance must realize the sharing of information resources, actively assist the local taxation departments to carry out tax source investigations, clean up and collect leaks, and rectify taxation in key industries, implement tax preservation and enforcement measures, and crack down on tax-related and criminal activities. . On the other hand, governments at all levels should prevent from the economic interests and achievements of the region, and require the local tax authorities to have taxes or collect excessive taxes, interfere with taxation and damage tax credits. The second is to exercise the right to use the tax in accordance with the law. Transform traditional financial management ideas, speed up fiscal and taxation system reform and institutional innovation, strengthen supervision over government fiscal behavior, enhance the scientific and rational use of taxation, and transparency of fiscal expenditures, accept public supervision, and work for taxpayers. Do good things and do practical things.