I. Classification of information content
According to the principle of "publicity is the rule, non-disclosure is the exception", the agency will disclose information related to its functions and information involving the public and taxpayers. Public information can be divided into two categories: voluntary disclosure and application disclosure.
Active disclosure of information mainly includes four aspects: government affairs disclosure, work dynamics, policies and regulations, and tax payment guidance. Details are as follows:
(A) open government affairs
Mainly includes: rules and regulations; General situation of local taxation; Institutional functions; Brief introduction of leaders; Plan summary; Statistical data; Personnel information; Team building; Government procurement; Tax inspection; Administrative licensing and non-licensing examination and approval; Tax injection management and so on.
(2) Work motivation
Mainly includes: photo news; Important tips; Tax news; Notice announcement; Grassroots contacts, etc.
(3) Policies and regulations
Mainly includes: policies and regulations library; Announcement of regulations; The latest regulations; Preferential policies and so on.
(4) Tax consultation
Mainly includes: introducing taxes; Tax registration; Tax declaration; Invoice management; Tax inspection; Tax payment; Voucher account book management; Reconsideration procedure; Social security collection; Case analysis; Tax calculation; Tax map, etc.
Disclosure according to application is mainly to disclose tax-related government information to the applicant except for voluntary disclosure.
Second, the way of information disclosure
Voluntary disclosure
This organ actively discloses government information mainly through the following ways:
1. Website of Guangdong Local Taxation Bureau;
2. Hold a press conference;
3. Other news media;
4. Guangdong Provincial Local Taxation Bureau regulations announcement, local tax magazine, etc.
Citizens, legal persons and other organizations can obtain information voluntarily disclosed by their own organs through the above-mentioned methods.
(2) disclosure upon application.
1. application
When applying, the applicant shall fill in the Application Form for Government Information Disclosure of Guangdong Local Taxation Bureau. The Application Form can be obtained from the accepting institution or downloaded from the website of Guangdong Local Taxation Bureau.
When applying for providing tax-related information related to oneself, the applicant shall provide valid identity documents or supporting documents, and submit a written application to the accepting institution.
(1) Apply through the Internet
After the applicant fills in the electronic application form, it will be sent to the email address of the accepting institution by email.
(2) A written application
If the applicant applies by letter, please indicate the words "government information disclosure application" in the lower left corner of the envelope; If you apply by telegram or fax, please indicate the words "application for government information disclosure" accordingly.
(3) Oral application
The agency generally does not accept oral applications. If it is really difficult to use a written form, the applicant may apply orally, and the accepting institution shall fill in the application form on his behalf, and the applicant must sign or seal it for confirmation.
Step 2 accept
The organ that accepts the application for government information disclosure is the Government Information Disclosure (Government Affairs Disclosure) Office of Guangdong Local Taxation Bureau.
Office Address: No.600 Tianhe North Road, Tianhe District, Guangzhou
Office hours: 8: 30- 12: 00, 14: 00- 17: 30 (except statutory holidays).
Mailing address: 600 Tianhe North Road, Tianhe District, Guangzhou
answer
Please refer to the Working Rules of Guangdong Local Taxation Bureau for the reply process of this organ in handling the disclosure of government information according to the application.
Third, the way of supervision.
Citizens, legal persons and other organizations may report to the administrative organ at a higher level, the supervisory organ or the competent department of government information disclosure if they think that this organ has not fulfilled the obligation of government information disclosure according to law.
Citizens, legal persons and other organizations may apply for administrative reconsideration or bring an administrative lawsuit according to law if they think that the specific administrative act of their own organs in the disclosure of government information infringes their legitimate rights and interests.