(a) to publicize and implement the party's line, principles and policies, and to implement the decisions of the higher party organizations.
(two) the education management of party member, urge party member to fulfill its obligations, to ensure that party member's rights are not violated.
(3) Educating party member in abiding by discipline and law; Check the implementation of the party's line, principles, policies and resolutions by the party organizations and party member, and investigate and deal with violations of party constitution and other party laws and regulations according to law; Accept complaints and appeals from party member.
(four) to undertake the construction of spiritual civilization and ideological and political work of the organs; Responsible for the construction of local tax culture; Understand and reflect the opinions of the masses, safeguard their legitimate rights and interests, and coordinate and solve their practical difficulties.
(five) to undertake the education, training and investigation of activists who have joined the Party, and to undertake the development of party member.
(6) Leading the work of mass organizations such as trade unions, the Communist Youth League and women's committees.
(seven) to organize and implement the education and training of party staff.
(eight) put forward and write the business requirements related to information within the scope of responsibilities, and undertake the business management in the operation of related systems.
(nine) in accordance with the provisions of the relevant columns in the portal website of the Provincial Bureau of information content.
(ten) to handle other matters assigned by the leadership of the Provincial Bureau.
Any other business
(1) Division of responsibilities for organizing democratic life meetings. The special democratic life meeting of clean government and self-discipline will be organized by the supervision office of the provincial bureau; Other democratic life meetings of the provincial bureau party group will be organized by the office of the party Committee of the organ; The grass-roots work office is responsible for the guidance and coordination of the democratic life meeting of the party group of each municipal bureau.
(2) The office of the Party Committee of the provincial bureau is responsible for supporting the army and the work of supporting the army and the family members of the municipal bureaus is guided and coordinated by the grass-roots work office. major duty
The office is a comprehensive functional department of Guangdong Local Taxation Bureau, which is responsible for daily business, secretarial work and internal affairs. The main responsibilities are: responsible for office messages, confidential information, meetings, files, letters and visits, stability, confidentiality, law popularization and other work; To undertake tax publicity, open government affairs and press release; Manage other administrative affairs. Specific responsibilities are:
(a) the organization of the province's tax work conference and other comprehensive meetings held by the provincial bureau, summary of the provincial bureau meeting plan.
(2) Organizing the drafting and proofreading of important manuscripts of the Provincial Bureau, organizing work research and information exchange, and editing information publications such as Information Special Report, Leadership Reference and Guangdong Local Tax Briefing.
(III) To undertake documents of the provincial party committee, the provincial government and State Taxation Administration of The People's Republic of China, instructions from provincial leaders and State Taxation Administration of The People's Republic of China leaders, instructions from provincial bureau leaders, matters decided by provincial bureau meetings, supervision and supervision work assigned by provincial bureau leaders and other important matters.
(IV) To undertake the work of secretary and message operation under the leadership of the Provincial Bureau, organize and record the executive meetings and large-scale special meetings of the Provincial Bureau, draft meeting minutes, write memorabilia, and undertake the organization and coordination of the stability and emergency management of the Provincial Bureau.
(five) to undertake the work of tax news release and publicity. Publish tax news; Formulate and organize the implementation of tax publicity plan, organize and coordinate the tax publicity of the local tax system in the whole province, plan and publish tax public service advertisements, promote VI logo and other tax publicity work.
(six) to formulate the relevant work system of the provincial bureau to deal with daily administrative affairs; Formulate and implement the confidentiality system of the tax system.
(seven) to guide the document management of the local tax system in the province; Handling the receiving and dispatching, operation, review and printing of official documents of provincial bureaus; To undertake the preservation and utilization of provincial bureau archives; Manage the seal of the provincial bureau.
(eight) coordination of letters and visits from the masses; Guide the petition work of the local tax system in the whole province.
(nine) to organize the suggestions of the provincial people's congress and the proposals of the CPPCC members.
(ten) to organize and implement the education and training of the staff of the organs.
(eleven) put forward and write the information related business requirements within the scope of duties, and undertake the business management in the operation of the tax office automation system.
(twelve) to co-ordinate the government affairs and government information disclosure work of the provincial bureau, and to guide and supervise the government affairs and government information disclosure work of the local tax system in the whole province.
(thirteen) in accordance with the provisions of the relevant columns in the portal website of the Provincial Bureau of information content.
(fourteen) to handle other matters assigned by the leadership of the Provincial Bureau.
Any other business
(1) Division of responsibilities for tax publicity. The office is responsible for planning, organizing, coordinating, guiding and promoting the tax publicity work of the provincial bureau for all sectors of society; The taxpayer service center is responsible for providing taxpayers with consultation, guidance and publicity on tax policies and regulations.
(2) Division of responsibilities of tax office automation. The office undertakes business management, demand presentation and business update in the operation of tax office automation system; The planning and construction of tax office automation shall be the responsibility of the Department of Tax Collection and Science and Technology Development, with the participation of the office. The Department of Tax Administration and Science and Technology Development undertakes the technical design and safety management in the operation of tax office automation system.
(3) Division of responsibilities for popularizing the law. The work of popularizing law is coordinated by the office, and relevant departments participate.
(four) the organization and record of the special meeting convened by the leaders in charge of the provincial bureau shall be the responsibility of the lead business department. major duty
The Policy and Regulation Department is a comprehensive functional department of Guangdong Local Taxation Bureau in charge of tax policy and tax legal work. The main responsibilities are: to assist superiors in drafting local tax laws and regulations and implementation rules; To study and put forward suggestions on local tax system reform; To formulate rules and regulations for local tax business; To undertake the trial of major tax cases; To undertake the legality review of relevant normative documents of the Provincial Bureau; To undertake tax administrative reconsideration and administrative litigation; To organize the supervision and inspection of the implementation of tax laws, regulations and normative documents; Organize and implement the assessment of law enforcement responsibility system. Specific responsibilities are:
(a) to study and put forward suggestions for the reform of local tax system; The investigation and study involve multi-tax, systematic, comprehensive and special tax policy issues; Coordinate the formulation of rules and regulations for the comprehensive management of local taxes; Review and sign the tax policy documents within the bureau and undertake the work of comprehensive tax policy documents outside the bureau.
(two) to formulate the overall plan for the administration and tax management of the local tax system in the province, and to formulate and organize the implementation of relevant systems and measures for tax management according to law.
(three) to assist the higher authorities in drafting local tax regulations and normative documents; To review the legality of tax regulatory documents.
(four) to organize the implementation of tax regulatory documents to clean up and evaluate; Put forward suggestions on clearing up the regulations of the tax department; To undertake the reference and filing of local tax laws, regulations and normative documents.
(five) to guide, coordinate and handle tax administrative reconsideration, administrative litigation and administrative compensation; Specific measures for formulating and implementing tax administrative punishment; Lead the trial of major tax cases; To undertake the daily work of the judicial committee of tax cases; To undertake the work of comprehensive tax policy documents involving multiple departments, taxes and categories.
(six) to organize the supervision and inspection of the implementation of tax laws and regulations, departmental rules and normative documents; Organize and implement the assessment of law enforcement responsibility system.
(7) Organizing the handling of tax-related countervailing cases.
(eight) to guide the policies and regulations of the local tax system in the province, and organize the education and training of the staff who implement the policies and regulations.
(9) Propose and write information-related business requirements within the scope of responsibilities, and undertake business management in the operation of related systems.
(ten) according to the provisions of the relevant columns in the portal website of the Provincial Bureau of information content.
(eleven) to handle other matters assigned by the leadership of the Provincial Bureau.
Any other business
The relevant management work of the provincial administrative examination and approval electronic monitoring system is led by the Policy and Regulation Department, with the participation of relevant offices. Its main responsibilities are.
The International Tax Administration Office is the functional department of Guangdong Local Taxation Bureau in charge of tax policy and collection management of non-resident enterprise income tax, foreign personal income tax and other taxes, as well as international taxation, international tax cooperation and exchange and anti-tax avoidance. The main responsibilities are: to organize and implement the collection and management of non-resident enterprise income tax and individual income tax of foreigners, and to formulate specific collection and management policies and measures; To study and formulate anti-tax avoidance measures and organize the implementation of anti-tax avoidance investigations; Implementing tax agreements, agreements and arrangements between countries (regions); To undertake cooperation and exchange business between international institutions and tax authorities of countries (regions). Specific responsibilities are:
(1) Organizing the implementation of laws, regulations, rules and normative documents on enterprise income tax for non-residents and individual income tax for foreigners.
(2) Organizing policy research, and putting forward suggestions on the adjustment of non-resident enterprise income tax and individual income tax policies related to the implementation of tax treaties; Explain and deal with general problems in the implementation of relevant laws, regulations and normative documents.
(three) to participate in the preparation of non-resident enterprise income tax and foreign individual income tax income plan and organize the implementation; Study and analyze the changes of tax sources and deal with related matters; Responsible for the statistics and analysis of tax revenue data.
(four) to formulate specific measures for the collection and management of non-resident enterprise income tax and individual income tax of foreigners, and organize the implementation of the collection and management work.
(five) to formulate and organize the implementation of tax assessment and tax source management measures for non-resident enterprise income tax and foreign personal income tax.
(six) to guide the daily management of non-resident enterprise income tax and individual income tax of foreigners in the grass-roots tax authorities, participate in law enforcement inspections and special inspections, and put forward opinions and solutions to the policy problems found in the inspections.
(seven) the implementation of tax agreements, agreements and arrangements between countries (regions); Formulate and implement the anti-tax avoidance system and business rules for related party transactions; Formulate the allocation plan of special funds for anti-tax avoidance, and supervise and manage the use of special funds.
(eight) the implementation of non-residents and other international tax laws and regulations, departmental rules and regulatory documents.
(nine) to organize the implementation of China residents' overseas investment and labor tax service system and measures.
(ten) to study and formulate anti-tax avoidance measures, organize the implementation of the province's anti-tax avoidance investigation, and handle major anti-tax avoidance cases.
(eleven) the implementation of the international tax information exchange agreement and the international tax collection and management assistance agreement; Organize the implementation of regulatory documents such as tax information exchange operating rules, and undertake related work of international tax collection and management cooperation.
(twelve) to undertake the tax-related foreign affairs work of the provincial bureau and the local tax system.
(thirteen) to undertake the translation and revision of tax laws and regulations, departmental rules and regulatory documents.
(fourteen) to organize and implement the education and training of foreign-related tax personnel in the local tax system of the whole province, and to participate in tax counseling, consulting services and tax legal relief for taxpayers of related taxes.
(15) Propose and write information-related business requirements within the scope of responsibilities, and undertake business management in the operation of related systems.
(sixteen) in accordance with the provisions of the relevant columns in the portal website of the Provincial Bureau of information content.
(seventeen) to handle other matters assigned by the leadership of the provincial bureau.
Any other business
Assist Tax Management Section I in the collection and management of business tax, property tax, stamp duty, education surcharge and other taxes and fees involving foreign-invested enterprises.
The Personnel Department is the functional department in charge of personnel and organization establishment of Guangdong Local Taxation Bureau. The main responsibilities are: to formulate the personnel system of the local tax system in the province and organize its implementation; To manage the personnel and institutional establishment of the local tax system in the whole province. Specific responsibilities are:
(a) to formulate plans and plans for the reform of the cadre and personnel system, the reform of the management system of public institutions and the construction of local tax talents; Formulate and organize the implementation of local tax personnel management system.
(two) to undertake the management of the organization; Organize and implement the construction of tax talent team and rationally allocate human resources.
(three) responsible for the selection, inspection, appointment and removal, exchange and retirement of members of the leading bodies of municipal bureaus at or above the prefecture level and cadres at the same level; Responsible for the selection and training of reserve cadres at the corresponding level; Responsible for the inspection and examination and approval of personnel directors, directors of supervision office of Guangzhou Municipal Bureau, directors of people's education office of prefecture-level municipal bureau, directors of supervision office, directors of county (city, district) bureaus and party secretary candidates.
(four) the implementation of the civil service management system of the local tax system in the province; Responsible for the recruitment, deployment, assessment, appointment and removal, exchange, training (selection), rewards and punishments, resignation and dismissal, complaints, family planning, retirement and management of personnel of provincial bureau organs and directly affiliated units.
(five) responsible for the annual assessment of the members of the leadership team of the Municipal Bureau and the cadres at the same level, and responsible for the creation of the "three good teams" of the Municipal Bureau; Responsible for summarizing the annual evaluation results of the audit system.
(six) to guide the province's local tax system to implement the labor wage policy; Responsible for the examination and approval of the salary changes of the members of the leading group of the Municipal Bureau and the cadres at the same level and filing the data; To undertake the wages, welfare and social insurance of the personnel of the provincial bureau organs and directly affiliated units; To undertake the management of professional and technical positions of tax personnel.
(seven) to manage the personnel files of the provincial bureau organs, directly affiliated units and cadres at or above the deputy division level of each municipal bureau; Organize the implementation of local tax personnel information statistics.
(eight) to undertake the appointment and supervision of municipal local tax leading bodies, leading cadres and cadres of the whole system.
(nine) responsible for the relevant procedures for the cadres of the provincial bureau to go abroad (border) on business; Responsible for the audit of leading members of departments and bureaus at or above the prefecture level and non-leading cadres at the same level to go abroad (border).
(ten) to be responsible for the transfer of civil servants and the employment of public institutions in this system.
(eleven) responsible for the planning and management of supernumerary contract workers in the local tax system of the province.
(twelve) to organize and implement the education and training of personnel staff.
(13) Propose and write information-related business requirements within the scope of responsibilities, and undertake business management in the operation of related systems.
(fourteen) in accordance with the provisions of the relevant columns of the portal website of the Provincial Bureau of information content.
(fifteen) to handle other matters assigned by the leadership of the provincial bureau.
Any other business
(a) the provincial bureau of supernumerary contract management responsibilities. The contract signing and daily management of the supernumerary contract workers in the provincial bureau shall be the responsibility of the employing department, and the personnel department shall do a good job in policy control.
(two) the division of responsibilities of selecting cadres to participate in training. For the training courses held by the superior or the relevant departments at the same level, the personnel department is responsible for sending personnel to participate in the training courses that require departmental level cadres or departmental level reserve cadres to participate; Another internal audit department is in charge of education and training department, which is the functional department in charge of internal audit of Guangdong Local Taxation Bureau. The main responsibilities are: to undertake the audit of finance, infrastructure and bulk goods procurement of the local tax system in the province; Organize and implement the economic responsibility audit of leading cadres; Responsible for comprehensive coordination with relevant audit departments. Specific responsibilities are:
(a) to formulate the internal audit system and work plan of the local tax system in the province; To guide and supervise the internal audit of the local tax system in the whole province.
(two) to organize and implement the audit work of finance, infrastructure and bulk goods procurement in the local tax system of the whole province; Supervisory organs in financial management, asset management and government procurement.
(three) the organization and implementation of the province's local tax system leading cadres economic responsibility audit.
(4) Supervise the rectification and implementation of problems found in previous annual audits.
(five) responsible for the comprehensive coordination of the relevant departments in the audit of the Provincial Bureau.
(six) to organize and implement the education and training of internal auditors.
(seven) put forward and write the business requirements related to information within the scope of responsibilities, and undertake the business management in the operation of related systems.
(eight) in accordance with the provisions of the relevant columns in the portal website of the Provincial Bureau of information content.
(nine) to handle other matters assigned by the leadership of the Provincial Bureau. The Tax Service Department is the functional department in charge of tax service of Guangdong Local Taxation Bureau. The main responsibilities are: organizing and implementing the construction of tax service system; Formulate tax service work norms and operational procedures; Organize and implement tax law publicity, tax counseling and tax legal relief for taxpayers; Accepting complaints from taxpayers; Organize and implement the construction of tax payment credit system; Guide the mediation of tax disputes; Responsible for supervising the management of certified tax agents and standardizing the tax agency behavior. Specific responsibilities are:
(a) to formulate and organize the implementation of long-term and comprehensive plans to improve and optimize tax services; Organize and carry out policy research; Guide the tax service of the local tax system in the whole province.
(two) to formulate and organize the implementation of tax service work norms, operating procedures and assessment index system, and standardize tax service behavior.
(III) Organize and implement tax law publicity and tax counseling for taxpayers, be responsible for the standardized management of the tax service hall, the daily management of the Guangdong local tax portal website and the application management of the 12366 hotline system, and assist in the protection of taxpayers' rights and interests in various departments, taxes and business links.
(four) to organize the implementation of taxpayers' evaluation, assessment and supervision of the tax service quality of tax authorities; Accepting taxpayers' tax service complaints, organizing legal aid and relief services other than tax administrative reconsideration and responding to lawsuits, and guiding tax dispute mediation.
(five) the organization of tax credit rating management and tax credit system construction.
(six) to organize and implement the education and training of tax service personnel.
(seven) responsible for supervising the management of the registered tax agent industry and standardizing the tax agency behavior.
(eight) put forward and write the business requirements related to information within the scope of responsibilities, and undertake the business management in the operation of related systems.
(nine) to handle other matters assigned by the leadership of the Provincial Bureau. Revenue Planning and Accounting Department is the functional department of Guangdong Local Taxation Bureau responsible for organizing tax revenue, tax source monitoring, tax analysis and forecasting, tax payment and warehousing, tax accounting statistics and accounting, and tax vouchers. The main responsibilities are: to prepare medium and long-term tax revenue plans and annual tax tasks; Participate in the drafting of tax collection and tax refund system, and supervise and inspect the tax payment and tax refund; Undertake tax analysis and forecasting and monitoring and management of key tax sources; To formulate tax planning, tax accounting, statistics and other related systems; Manage tax data and organize the implementation of tax statistics. Specific responsibilities are:
(a) to formulate long-term tax revenue planning; Take the lead in compiling the annual tax plan; Analyze and check the implementation of the plan.
(2) Organize comparative analysis of tax economy, study the relationship between tax revenue and national economic operation, put forward opinions and suggestions on strengthening tax administration, and track and analyze the impact of new policies on tax revenue.
(three) to formulate the system of tax collection and refund and tax ticket management, and supervise and inspect the management of tax collection and refund and the use of tax tickets.
(four) to formulate tax accounting system, and organize the implementation, supervision and inspection; To undertake the establishment and supervision of special tax accounts.
(five) to formulate the tax statistical accounting system, and organize the implementation, supervision and inspection; Formulate the work plan of tax statistical investigation, and organize tax statistical investigation and analysis.
(six) to organize the implementation of key tax sources analysis and monitoring, and to calculate and publish the tax burden standards of the whole province.
(seven) to formulate tax analysis system, organize regular tax analysis, tax revenue forecast, tax revenue capacity calculation, tax economic early warning analysis.
(eight) to formulate the tax data index system and standards, supervise and inspect the quality of tax accounting statistical data, and undertake the comprehensive management and application of tax data.
(nine) to undertake the statistical work of the collection data of social insurance premiums in the province.
(ten) to guide the province's local tax system revenue planning and accounting work, organize the implementation of income planning and accounting personnel education and training.
(eleven) put forward and write the information-related business requirements within the scope of responsibilities, and undertake the business management in the operation of related systems.
(twelve) according to the provisions of the relevant columns in the portal website of the Provincial Bureau of information content.
(thirteen) to handle other matters assigned by the leadership of the Provincial Bureau of major responsibilities.
The Department of Tax Administration and Science and Technology Development is a comprehensive functional department of Guangdong Local Taxation Bureau in charge of tax administration and information construction of tax administration. The main responsibilities are: to assist the higher authorities in drafting local laws and regulatory documents on tax collection and management; Formulate long-term and comprehensive plans for local tax collection and management in Guangdong; Manage local tax invoices; Formulate and organize the implementation of the overall planning and implementation plan of Guangdong local tax collection and management informatization, and undertake the comprehensive management of business demand integration and process optimization in Guangdong local tax collection and management informatization construction. Specific responsibilities are:
(a) to assist the higher authorities in drafting local laws, regulations and normative documents on tax collection and management; Formulate comprehensive management measures for personal collections; Explain and deal with the general problems in the implementation of tax collection and management laws, regulations, rules and other normative documents; To undertake the countersignature of specific tax collection and management measures.
(two) to formulate and organize the implementation of the long-term planning of tax collection and management and the comprehensive plan for the reform of tax collection and management system; Organize the revision and improvement of tax collection and management regulations.
(three) the organization of tax collection and management policy research, according to different types of taxpayers put forward opinions on the implementation of professional collection and management.
(four) to participate in the law enforcement inspection of tax collection and management laws and regulations, and put forward opinions and solutions to the policy problems found in the inspection.
(five) to organize the implementation of tax registration, individual and bazaar tax collection and management, tax administrator management and other systems and measures.
(six) to organize the implementation of the comprehensive tax assessment system and methods.
(seven) to organize the implementation of laws, regulations, departmental rules and normative documents on invoice management, formulate and organize the implementation of the provisions on invoice management in the local tax system of the whole province, and coordinate, guide, inspect and supervise the invoice management in the local tax system of the whole province.
(eight) to organize the popularization and application of tax control devices.
(nine) to undertake the management of tax management information business requirements, organize the preparation and review of business requirements, and undertake the integration of comprehensive business requirements and process optimization of tax collection and management.
(ten) to organize the formulation of the overall planning and implementation plan for the informatization construction of tax administration; Formulate and publish tax management information systems and technical standards; To undertake the coordination and contact with relevant departments in the information construction of tax management.
(eleven) take the lead in organizing the construction, supervision and acceptance of the information technology system of Guangdong local tax system.
(twelve) put forward and review the budget arrangement of Guangdong local tax management information construction funds.
(thirteen) to undertake the examination and approval of Guangdong local tax management information construction projects and organize their implementation.
(fourteen) to undertake the supervision, inspection and acceptance of the implementation of Guangdong local tax management information planning, standard implementation, project construction and fund use.
(fifteen) to formulate and organize the implementation of data management and application methods of local tax collection and management in Guangdong Province, and undertake the quality evaluation and risk management of tax collection and management.
(sixteen) to undertake the daily work of the office of the leading group for informatization construction of the provincial bureau.
(seventeen) to organize the implementation of the education and training of the collection and management personnel and the development of science and technology.
(eighteen) in accordance with the provisions of the relevant columns in the portal website of the Provincial Bureau of information content.
(nineteen) to handle other matters assigned by the leadership of the Provincial Bureau.
Any other business
(1) Division of responsibilities with the Information Center.
1. Overall planning, implementation scheme and technical standards and specifications of informatization construction. The Department of Administration and Science and Technology Development organized the formulation of the overall planning and implementation plan for the informatization construction of Guangdong local tax administration; Formulate and publish tax management information systems and technical standards. The information center participates in the formulation of the overall planning, implementation plan and technical standards for the informatization construction of tax management.
2. Fund and asset management of tax management informatization. The collection and management department and the science and technology development department put forward and reviewed the opinions on the budget arrangement of tax management information funds. The information center puts forward opinions on the arrangement of funds for the operation and maintenance of tax management informatization; Undertake asset registration and physical management of tax management informatization.
3. Construction of information technology system of tax system. The Department of Administration and Science and Technology Development takes the lead in organizing the construction, supervision and acceptance of the information technology system of Guangdong local taxation system. The Information Center participates in the information technology system construction of Guangdong local tax system.
4. Existing software of Guangdong local tax system. The Administration and Technology Development Department undertakes the project management of upgrading and perfecting the existing software of Guangdong local tax system. The information center undertakes the upgrading and improvement of the existing software of Guangdong local tax system and technical training.
5. Tax data management. The Department of Tax Collection and Science and Technology Development undertakes the management and application of tax collection data, and formulates the index system and standard of tax collection data. The information center undertakes the technical processing and guarantee of tax collection and management data.
(2) Division of responsibilities for informatization work with relevant offices. The collection and management science and technology development department makes a business demand writing plan, the relevant offices put forward the information business demand, and the collection and management science and technology development department conducts an integrated audit; The organization and implementation of the construction of the collection and management system is mainly based on the collection and management and scientific and technological development departments, with the participation of relevant offices; The collection and management department and the science and technology development department undertake the supervision and management in the software operation, and the relevant departments undertake the business management in the software operation and put forward the business update requirements.
(3) Division of responsibilities of tax data management. The revenue planning and accounting department is responsible for the comprehensive management and application of tax data, drafting the index system and standard definition of tax data, and proposing, reviewing and confirming the data item standards of tax revenue, accounting and analysis; The Department of Tax Administration and Science and Technology Development specifically undertakes the management and application of tax administration data, and formulates and maintains the standards of tax administration data items.