Tax administrator work specification

Chapter I General Provisions

Article 1 In order to strengthen the management of tax sources, optimize taxation services, and improve the quality and efficiency of tax collection and management, these measures are formulated in accordance with the relevant provisions of the Law of the People's Republic of China on Tax Collection and Administration and its implementation rules, in conjunction with the actual conditions of our province.
Article 2 The tax administrator is the taxation staff responsible for the management of the tax source and responsible for the management of the taxation at the grassroots taxation authority, and carries out the work in accordance with the tax administrator's accountability system.
Article 3 The basic duties of the tax administrator are daily management, tax assessment, and tax payment services.
When performing tax duties, the tax administrator should determine the work focus according to the specific division of labor and the status of the manager. The main duties of individual industrial and commercial household tax administrators are to patrol and inspect the patrols to prevent leaks and leaks; strengthen the management of tax quotas and fair individual tax burdens. The main responsibility of the enterprise tax administrator is to implement tax management assessment and implement refined management, so that corporate tax returns tend to be true, the rate of collection is continuously improved, and tax losses are reduced.
Article 4 When performing tax management duties, the tax administrator shall have the right to conduct daily inspection, tax assessment and punishment.
In principle, the tax administrator does not directly engage in tax collection and tax inspection, and does not have the right to collect taxes, the right to deduct the tax refund, and the decision-making power. Special circumstances, such as scattered traffic in areas with limited access and market, can also be directly levied by tax administrators.
Article 5 Tax administrators shall follow the principle of combining management with management, management and service, and territorial management and classification management in the management of tax sources.
Article 6 Tax administrators shall keep confidential the taxpayer's situation in accordance with the law, respect and protect the rights of taxpayers, and not accept bribes, engage in malpractices, neglect their duties, abuse their powers or deliberately afflict taxpayers.
Article 7 The grassroots tax authorities shall scientifically allocate the team of tax administrators according to the needs of the work, the actual situation of the tax source and the quality and ability of the tax personnel. Corporate tax administrators should have certain accounting knowledge, be familiar with taxation business, and understand the knowledge of production management.
The tax administrators account for more than 50% of the grassroots tax personnel, and the regular rotation system is implemented. The individual industrial and commercial household tax administrators rotate in principle every two years.
Article 8 Tax authorities at all levels shall strengthen the ideological and political work of tax administrators, strengthen the training of tax administrators, and continuously improve their business capabilities and management levels.

Chapter II Daily Management

Article 9: Daily management refers to the general name of the tax administrators in accordance with the relevant tax laws and regulations of the State and the relevant regulations of the General Administration and the provincial bureaus, including tax registration management, accounting book management, invoice management, tax verification investigation, The reminder of payment, the promotion of diversified reporting methods and the promotion and management of tax control devices, the investigation of tax qualifications, the investigation of tax administrative examination and approval items, and the daily inspections for the performance of management functions.
Article 10 The grass-roots tax authorities shall regulate the daily management of the taxpayers under their jurisdiction, and make overall arrangements for the households to work in accordance with the law.
Article 11 The tax administrator shall be responsible for the management of the establishment, registration, change registration, cancellation registration, cancellation of registration, registration and registration of taxpayers within the jurisdiction, and verifying the authenticity of the taxpayer registration and verification, and clearing the leaks. Managers, understand the basic information of the merger, separation, bankruptcy, etc. of the taxpayers in charge, and ensure the accurate and timely update of the basic data.
Article 12 The tax administrator shall strengthen the management of the taxpayer's book vouchers, and urge the taxpayers to implement the financial accounting system, financial accounting treatment methods and the accounting system of the accounting software.
Article 13 The tax administrator shall be responsible for investigating the taxpayer's ticket type approval, and make recommendations on the type of ticket used, the method of purchase, and the amount of purchase. Strengthen the monitoring and management and audit inspection of taxpayers' acquisition, use, custody, and invoices, and urge taxpayers to establish a one-by-one invoice system. Strengthen the invoices for the purchase of agricultural and sideline products, transportation invoices, sales invoices for waste materials, customs duty-paid vouchers for imported goods, and monitoring and management and audit inspections for special invoices issued by tax authorities.
Article 14 The tax administrator shall be responsible for the investigation of tax-related administrative examination and approval items such as the qualification of VAT general taxpayers, deferred declaration, deferred payment of taxes, etc., and make reasonable suggestions in accordance with the provisions.
Article 15 The tax administrator shall be responsible for the investigation of the verification and adjustment of the taxpayer's taxable amount for financial accounting, and proposes approval and adjustment.
Article 16 The tax administrator shall be responsible for reminding and paying the taxpayers who fail to report and pay taxes on time, produce corresponding documents in accordance with regulations and serve them to taxpayers according to law.
Article 17 Tax administrators should make full use of various information materials to analyze the tax payment status of the management households, and conduct daily inspections according to the taxpayers according to the work plan to understand the taxpayers' situation on the spot.
Article 18 Tax administrators who discover the existence of “stolen and anti-fraud” tax suspects in daily management shall promptly transfer them to the inspection department in accordance with regulations.
Article 19 The tax administrator shall also conscientiously complete other routine management tasks arranged by the higher-level tax authorities and departments.

Chapter III Tax Assessment

Article 20 Tax assessment refers to the tax authorities' use of all kinds of internal and external information of taxpayers, using effective methods and technical means, in accordance with the prescribed procedures, taxpayers and withholding agents to perform tax returns within the prescribed time limit. The management behavior of comprehensive evaluation of obligations and withholding obligations is an important working method to strengthen the management of tax sources.
Article 21 The tax assessment of enterprises is the basic work of tax source management departments and tax administrators, and is an important job responsibility of corporate tax administrators.
Article 22 Tax administrators shall conduct tax assessments in a targeted manner for enterprises under their jurisdiction, which may be conducted on a monthly, quarterly, annual or production and operation basis according to their actual conditions.
The tax administrator evaluates the enterprise under its jurisdiction in principle within one year and grasps the actual tax source of the account.
Article 23 The tax administrator shall be responsible for the preliminary determination of the object of assessment, field investigation, interview, and preliminary treatment of the assessment in the tax assessment.
Article 24 Tax administrators shall, in accordance with the requirements of tax assessment, collect and collect relevant tax-related information according to the needs of classified management, and input “one-family” storage management.
Relevant tax-related information includes static information, dynamic information, and third-party information. Static information refers to information collected by taxpayers in a certain period of time, including production process and equipment production capacity, according to the needs of classification management and daily monitoring. Dynamic information refers to the information that the taxpayer collects monthly according to the needs of the classification management main and auxiliary control indicators and daily monitoring, including the company's capital flow and cargo flow; third-party information refers to the management of the main and auxiliary according to the classification. Control indicators and daily monitoring needs to collect relevant information from other companies, including power consumption, water consumption, and resource fees collected by the minerals department.
The static information is subject to one-time collection and entry; the dynamic information can be collected on a monthly basis according to the daily monitoring needs; in principle, the third-party information is collected by the collection and management department or designated by a special person to collect and record.
Article 25 When collecting various information, the tax administrator shall combine with inspection and patrol, tax-related investigation and daily inspection to try to collect, share and use it once and for all.
Article 26 Tax administrators shall make full use of the collected taxpayer information and computer preliminary examination results, combine the actual situation of the management and the monitoring focus, conduct comprehensive analysis of the desk, and initially determine the key evaluation targets.
Article 27 The tax administrator shall, in accordance with the requirements of the assessment plan, conduct on-the-spot investigations and interviews on taxpayers who need further verification of suspected points according to actual conditions.
For general questions or issues with clear behavior and clear doubts, you can directly enter the interview to give evidence.
If the doubts are not clear enough, and it is difficult to conduct an interview with the taxpayer without investigating, you may conduct a field investigation first. After the preliminary doubts are made clear, the interview will be conducted. If there are still doubts after the interview, the field investigation can be conducted again.
For doubts about the existence of a progressive relationship, field investigations and interviews can be conducted simultaneously.
Article 28 When conducting on-the-spot investigations and interviews, the tax administrator shall, subject to the approval of the head of the tax source management department, strictly follow the provisions of the “Regulations on Tax Assessment of the Henan Provincial State Taxation Bureau”, and based on the results of the investigation and interviews, Put forward preliminary treatment comments.
Article 29 If the tax administrator finds that the taxpayer is suspected of “sneaking and resisting fraud” in the process of tax assessment, he shall promptly transfer it to the inspection department in accordance with the regulations.
Article 30 After the tax assessment is completed, the tax administrator shall timely organize and file the relevant documents and materials. It also analyzes the typical cases of tax assessment and proposes ways to strengthen tax collection and management and improve tax assessment methods.

Chapter IV Tax Service

Article 31 Taxation services shall run through the whole process of tax source management. Tax administrators shall, while strengthening the management of tax sources, provide taxpayers with quality services, facilitate taxpayers, improve work efficiency, and reduce tax collection costs.
Article 32 Tax administrators shall establish a sense of service according to law and, while strictly performing their management duties, do a good job in safeguarding the legitimate rights and interests of taxpayers.
Article 33 Tax administrators shall strengthen taxation, taxation policies and taxation procedures for taxpayers, especially the newly introduced tax policy propaganda and guidance to ensure that taxpayers understand the channels of tax law.
Article 34 Tax administrators shall conscientiously implement the system of first-inquiry responsibility, commitment service system, and time-limited service system in accordance with the relevant requirements of taxation services to provide quality services to taxpayers.
Article 35 When the tax administrator discovers that tax violations may occur in the course of management and service to taxpayers, the taxpayer shall be promptly reminded.
Article 36 Tax administrators shall provide personalized taxation services and counseling according to the needs of taxpayers.

Chapter V Assessment

Article 37 The grass-roots tax authorities shall be specifically responsible for the assessment of tax administrators, and in accordance with the principle of “people-oriented, incentive-based, performance quantification”, establish an evaluation index system that truly reflects the performance of tax administrators and the performance of duties. .
The assessment of individual industrial and commercial household tax administrators. The reference indicators mainly include: registration rate, monthly average tax burden, and false suspension rate.
Assessment of corporate tax administrators. The reference indicators mainly include: the change rate of taxation of the household account, the number of households found in tax violation cases, and the failure to transfer the inspection rate according to regulations.
Article 38 The grass-roots taxation authorities shall quantify the various duties of the tax administrators, reasonably determine the scores of each indicator, and conduct regular assessments according to the method of “human-machine combination”, at least once a quarter.
When assessing the tax administrator, it should be combined with the law enforcement responsibility system assessment and the collection and management quality assessment; it should be combined with the spot check and the taxpayer's opinion feedback to ensure the accuracy and scientific assessment.
Article 39 The grassroots tax authorities shall make full use of the evaluation results and establish an incentive mechanism that combines with the energy level system.
The grassroots tax authorities can establish a tax assessment main evaluation system, set up tax assessment main and deputy appraisers, and set a higher post base and post welfare benefits for the main appraisers.
The grassroots tax authorities may, in accordance with the results of the appraisal and evaluation, give material and spiritual rewards for higher comprehensive scores; for poorer ones, they shall be punished in combination with the post target responsibility system while conducting critical education.
Article 40 Tax authorities at all levels shall continually improve and strengthen internal law enforcement supervision, administrative supervision and integrity supervision, and further improve the accountability system for tax administrators; if tax failures or major tax violations occur due to inadequate performance of duties, Or if there are violations of regulations, violations of discipline, etc., the relevant responsibilities shall be investigated according to relevant regulations.
Article 41 Tax authorities at all levels shall actively carry out the selection activities of tax source management experts. Each level of the province, city and county selected a certain proportion of personnel as the tax source management expert, awarded the title of “tax source management expert”, and combined with the annual assessment of civil servants and the “energy level system” to give spiritual material rewards.

Chapter VI Supplementary Provisions

Article 42 The State Taxation Bureaus of the cities under the jurisdiction of the provinces may formulate specific implementation measures, assessment methods for tax administrators, and methods for investigating the responsibility of tax administrators in accordance with this Code, and report them to the provincial bureau for the record.
Article 43 The basic tax authorities referred to in this Code refer to the tax authorities below the county level.
Article 44 This Code is interpreted by the Henan Provincial State Taxation Bureau.
Article 45 This Code shall be implemented as of the date of the year, and if the original relevant provisions are inconsistent with this Code, this Code shall prevail.