First, strengthen the management of tax source system in combination with "improving tax source management system".
1, strengthen the management of tax sources in advance
Tax source management Pre-management is the basic and preparatory work to ensure taxpayers to fulfill their tax obligations in time according to law before fulfilling their tax obligations. Its contents mainly include publicizing tax laws, providing tax consulting services, handling tax registration, and urging tax returns. Take advantage of the opportunity of changing the tax registration certificate regularly to strengthen the information exchange and transmission of relevant departments. Actively strengthen coordination, explore the methods and forms of information exchange and transmission, should be clear about the person in charge, contact regularly, get the original information of taxpayers' tax registration in time, and establish a true and detailed taxpayer file based on the tax management system. At the same time, combined with tax verification work, strengthen tax law publicity. For newly registered taxpayers, the tax administrators in the corresponding districts will come to publicize the local tax policies, inform taxpayers of their rights and obligations, legal responsibilities and punishment measures for failing to fulfill their tax obligations, urge them to file tax returns on time, fulfill their tax obligations according to law, strive to improve taxpayers' awareness of paying taxes according to law and paying taxes in good faith, and create a good tax environment.
2. Strengthen the management of tax sources.
In-process management is the monitoring and management of taxpayers by tax authorities during tax declaration and tax liquidation. Through in-depth investigation, we can master and find the problems existing in the process of tax declaration and tax settlement, so as to solve them in time. With deepening the implementation of the tax administrator system as the carrier, the tax bureau has continuously improved the dynamic supervision mechanism of tax sources and effectively strengthened the management and dynamic monitoring of tax sources. Specifically, the grass-roots tax authorities should do the following. First, tax administrators should strengthen daily management, regularly go deep into enterprises, learn more about the actual situation and development trend of tax sources, analyze, predict and supervise the tax payment of enterprises at any time, and ensure that the tax payable is put into storage in full and on time. At the same time, we should pay equal attention to tax source management and tax source service, establish the concept of "management is service", provide convenience for taxpayers to enjoy their rights according to law, apply for tax reduction or exemption and refund of overpaid taxes as much as possible, ensure that taxpayers' legitimate rights and interests are not infringed, and do their part to conserve and cultivate tax sources. The second is to strengthen the meticulous management of invoices, strictly implement the systems of handing in the old and purchasing the new, and issuing invoices on behalf of taxpayers, and require taxpayers to establish and improve the financial accounting system, invoice storage and invoice issuance system to ensure the safety and standardization of invoice management and the correctness and completeness of invoice issuance. The third is to improve the social comprehensive tax management system, actively coordinate with relevant local government business departments, hold regular joint meetings of tax associations and tax insurance, win their support and cooperation, do a good job in entrusted collection and tax source control, form a network of government-led, departmental linkage and social tax associations, and plug the loopholes in tax source management from the source.
3. Strengthen the post-event management of tax sources.
Post-event management refers to the inspection and evaluation of taxpayers' early tax payment by tax authorities themselves or entrusted intermediaries, or according to the audit conclusions provided by social intermediaries. The tax authorities should rely on the tax law enforcement responsibility system, constantly deepen the supervision of law enforcement, and strengthen the supervision of tax source management by conducting tax return visits, clean government visits, hiring social inspectors, and holding forums for taxpayers' representatives. At the same time, actively cooperate with tax agencies and audit departments to do a good job in enterprise income tax settlement, quality audit of collection and management, and special inspection. , carefully find the weak links in tax source management, formulate targeted measures to stop leakage and increase income, prevent tax loss, and achieve the effect of "promoting management through investigation".
Two, the implementation of the "six measures", strengthen the comprehensive management of tax sources.
First, strengthen the construction of tax source management mechanism. Optimize the business process, establish and improve the coordination mechanism of collection and management, so as to promote the collection and management. The specific method is: 1. Check the number of selected cases in the primary election and give feedback to the collection and management department in time. The collection and management department will fill in the "inspection plan feedback book" and put forward specific requirements and suggestions for inspection; The inspection and feedback on the collection and management situation should be answered in time after the inspection object is clear. 2. When the tax collection and management departments find that taxpayers and withholding agents are suspected of tax evasion and tax fraud in daily inspections, they should fill in the Tax Inspection Proposal in time and hand it over to the Inspection Bureau for handling after being approved by the bureau leaders. 3. The decision on tax treatment and the decision on tax administrative punishment issued by the inspection department shall be copied to the competent tax authority of the inspected unit. At the same time, the inspection department should issue a tax inspection proposal in view of the common problems in the industry, the characteristics and tendencies of tax evasion, and promote the competent tax authorities to strengthen the management of tax sources.
The second is to fully implement the tax administrator system. In accordance with the requirements of "eliminating disadvantages, giving full play to advantages, clarifying responsibilities and improving the level", we will conscientiously implement the work norms of tax administrators and position the functions of tax administrators as "information collectors, tax counselors, tax propagandists, tax assessors and tax supervisors". Adhere to the combination of household management and management, management and service, "personal management" and "machine management", territorial management and classified management, ensure that tax administrators concentrate on tax source management, and make tax administrators become the first line of defense and main force of fine tax source management. At the same time, the establishment and use of "Working Papers for Tax Administrators" will enable tax administrators to keep records of tax source management, monitor the process and check the results, and effectively solve the problem of "diluting responsibility and neglecting management".
The third is to conscientiously implement household registration management measures. Earnestly implement household registration management measures, strengthen tax registration management, tax registration management and household registration inspection management, and establish household registration management files one by one according to the management requirements of "one household". Regular film inspection, tax source investigation, on-site counseling, timely discover taxpayer registration information and changes in production and operation, and comprehensively, truly and accurately find out the tax source base.
The fourth is to strengthen tax analysis. Strengthen the comprehensive analysis of important economic indicators, macro tax burden and tax elasticity coefficient, and deeply study the relationship between tax and economic indicators. Focus on monitoring and evaluating industries, classified taxpayers, regional tax sources and their changing trends, explore their regularity, and determine a reasonable industry tax burden and early warning mechanism.
Fifth, vigorously promote tax control measures by votes. Invoice is an important means of tax source monitoring. Focusing on the goal of strengthening the tax control ability of invoices and improving the management level of tax sources, we will comprehensively promote tax control measures by votes from all aspects, ways and means of invoice management. First, strictly control the scope of use of joint invoices. Enterprises and individual industrial and commercial households that do not collect accounts through auditing shall not sell coupons, but only in quota invoice. The second is to expand the scope of "ticket control tax, network comparison, tax source monitoring and comprehensive management". In addition to the freight industry, Jian 'an, real estate and real estate sales, enterprises that have approved the printing of title invoices due to business needs can only print machine invoices, such as tickets for tourist attractions.
Sixth, strengthen the management of daily declaration and collection. For taxpayers who fail to declare and pay taxes within the prescribed time limit, timely reminders shall be made; Strictly implement the examination and approval system of tax reduction, exemption and deferment; Strengthen the follow-up management of taxpayers who owe taxes, conscientiously implement management measures such as tax arrears notification, tax arrears interview and tax arrears announcement, increase the intensity of dunning, and strictly implement the late payment fee system.
Three, grasp the "three links and two key points", strengthen the key management of tax sources.
1, three links, namely field verification, invoice verification and enterprise cancellation. The field verification link focuses on understanding the main business and development prospects of the enterprise and mastering the basic situation of tax sources; The invoice verification link focuses on verifying whether the actual business address and business items of the enterprise are consistent with the registered business address and business scope to ensure the accuracy of the verification information; In the process of enterprise cancellation, the workflow of enterprise cancellation is formulated, and the tax assessment and cancellation procedures are strictly implemented to prevent tax loss.
2. The two key points will focus on key tax sources and key industries. That is, the key tax source households under their jurisdiction shall be managed at different levels, and a regular exchange mechanism shall be established to realize dynamic monitoring of tax sources; Combined with the characteristics of regional economy, key industries are determined and key management is implemented.
Four, the implementation of the "five fines", deepen the comprehensive management of tax sources.
Tax authorities must achieve "five refinements" in tax source management. First, the management responsibility is refined. Adhere to the territorial management of tax sources, divide regions, and assign responsibilities to people, and build a three-level tax source management monitoring system with tax administrators, directors and deputy directors in charge, and implement responsibilities at different levels. The second is the refinement of management objects. According to the taxpayer's business scale, business characteristics, industry category, financial management status and tax credit rating, classified management is implemented. Third, the management mode is refined, and the management mode of "weekly inspection, monthly inspection and quarterly inspection" is implemented. The tax administrator shall inspect the tax sources in this area every week, and the tax office shall organize a monthly audit of the household sources reported by the tax administrator, and the bureau shall assess the tax source management of each tax office every quarter. The fourth is the refinement of management content. Timely discover and master the taxpayer's situation, establish and improve the tax source household registration file, and make the tax source management "ten clear", that is, the tax source structure within the jurisdiction should be clear, the household management situation should be clear, the tax source changes should be clear, the "three-generation management" situation should be clear, the collection method should be clear, the macro tax burden should be clear, the declaration of tax exemption should be clear, the tax management should be clear, and the basic tax payment situation of each household should be clear. The fifth is the refinement of publicity services. The tax administrator delivers the tax law to the door, providing full service from tax registration, tax declaration to handling other tax-related matters, providing tax guidance, and urging enterprises to pay taxes consciously.
Five, the classification of tax sources, the implementation of scientific management of tax sources.
Actively promote classified management on the basis of territorial management. According to the scale, nature, industry, business characteristics, enterprise duration, tax credit rating of taxpayers within the jurisdiction, as well as the characteristics of different industries and different types of enterprises, scientific and reasonable classified management measures are implemented. Large enterprises, key tax source households and foreign Jian 'an enterprises are managed by special personnel and professional groups. For taxpayers who cancel, change, suspend business, fail to reach the threshold and are abnormal households, strengthen daily dynamic management and monitoring, and promptly urge them to handle tax-related matters and fulfill their tax obligations. Actively implement computerized tax identification, simple declaration and batch tax deduction management of individual industrial and commercial households. The scattered and difficult-to-manage taxes in bazaars and remote areas shall be managed by simple declaration, degenerate collection, regular fixed-point collection and entrusted collection.
1, "queuing" according to the scale of tax payment.
In order to manage the tax sources in the area under its jurisdiction, we must first make clear the tax sources, conduct a comprehensive analysis and investigation of the tax sources in the area under its jurisdiction, and scientifically "queue up" according to the scale of tax payment. According to the actual tax sources, according to the scale, it is divided into three categories: large, medium and small. Secondly, according to the principle of "large households manage the essence, middle households manage well, and small households manage well", their respective monitoring priorities should be determined according to the level of jurisdiction, and tax source management responsibilities should be divided on the basis of fully implementing the tax administrator system. Classified management of tax sources according to scale and responsibility can greatly improve management efficiency, clarify tax source management responsibilities and promote the effective implementation of various tax source monitoring and management measures.
2. "Good classification" according to scientific methods
According to certain procedures and methods, the existing tax sources are reasonably divided into management categories. Determine the industry category according to the statistical caliber stipulated by State Taxation Administration of The People's Republic of China, and scientifically classify the tax sources in the areas under its jurisdiction according to the industry. It is not only convenient for collection and billing, but also convenient for tax statistics and tax analysis. On this basis, it is necessary to conduct a comprehensive investigation on the production and operation scale, technological process, input-output ratio, energy consumption, industry standards and other business information of taxpayers in various industries. , so as to summarize and analyze the tax laws of various industries, enhance the guidance and effectiveness of management in different industries, and improve the management level of different industries. At the same time, establish an early warning index system for tax assessment including input-output ratio, product energy consumption ratio, industry average profit rate and average tax rate by industry. According to the early warning value of industry tax burden, the key tax source households in various industries and taxpayers who have declared zero, negative and low tax burden for three consecutive months will be included in the key tax assessment targets, and tax assessment will be carried out with emphasis to improve the quality and efficiency of industry tax monitoring and management.
Six, clear management subject, improve the power and responsibility system.
(A), according to their respective posts, "to carry out their duties."
Tax source management refers to the dynamic process that tax authorities investigate, analyze, evaluate, identify, predict and supervise tax sources (including taxpayers, tax recipients, tax payment links and tax bases) according to laws and regulations, so as to grasp the scale and distribution of tax bases scientifically, accurately and quickly. From the concept of tax source management, we can see that tax source management includes tax analysis, tax management, tax inspection and tax supervision. Under the current collection and management mode of separation of collection, management and inspection, these links are completed by the collection, management and inspection departments respectively. In order to really manage the tax sources, the three departments should perform their management duties according to their respective post responsibilities. The tax collection department should conduct tax analysis according to all kinds of information in the tax collection link, and provide basis and reference for the management department. At the same time, the comparison of taxpayers' opening, stopping, injection, non-payment and invoices and various tax collection and management information should be fed back to the management department in time, so that the management department can further strengthen the management of tax sources; According to the abnormal information reported by the taxpayer and the abnormal information compared with the invoice, the management department should conduct investigation and verification or tax assessment in time, and pass it to the inspection department in time if it is found that tax inspection is needed, so as to fundamentally improve the accuracy and tax compliance of the taxpayer's tax declaration.
(B), improve the assessment mechanism, "a good pass."
First, take efficiency as the standard and fully implement the tax administrator system. To strengthen tax source management, it is necessary to make the personnel engaged in tax source management truly become information collectors, tax consultants, tax propagandists, tax assessors and tax supervisors. Therefore, the tax administrator system must be fully implemented. First, the division of "household to person" will enable tax administrators to establish a corresponding relationship with taxpayers, thus prompting tax administrators to conduct a comprehensive and comprehensive analysis and grasp of tax sources. Second, the responsibility is clear "to manage". As a tax administrator, we must fully grasp all kinds of tax-related dynamic information of taxpayers, strengthen the daily management of taxpayers within our jurisdiction, be responsible for information collection, data collection, sorting and filing of taxpayers within our jurisdiction, timely grasp the changes of tax sources within our jurisdiction, and implement the responsibility system for tax source management. The third is to ensure that all taxpayers are included in the monitoring scope of the information system, and keep regular contact with the industrial and commercial departments, so that the information exchange system between taxation and industrial and commercial departments can be truly implemented. Focus on solving the problem of "what to manage, how to manage it, and how to manage it well" by tax administrators. Establish a working mechanism with clear functions, clear responsibilities, strong supervision and clear processes, refine work indicators, strengthen supervision and assessment, and record work logs through tax administrators to ensure that the tax administrator system is in place.
Second, we must strictly evaluate the performance and constantly improve the quality of the tax source management team. It is necessary to change the current assessment system of target responsibility system and strengthen the assessment of the quality of collection and management while retaining the current assessment methods. The first is to decompose the collection and management work. Such as: household administration management, declaration quality, tax assessment, specific industries, collection and management information, etc. The second is to implement the inspection system, set up a special inspection working group, and constantly check the quality of the collection and management work; At the same time, it is supplemented by mutual inspection. The third is to implement the system of making assessment results public, and make assessment results public on a quarterly basis. The fourth is to implement the leadership responsibility system and link the quality of tax source management with leadership rewards and punishments.
Tax source management is the basic work of tax collection and management. The tax authorities should pay close attention to it and manage it carefully. With a solid foundation, the tax task can be successfully completed.