Second, the internship unit profile
Chengdu Jin Rui Tax Accountant Office Co., Ltd. is a tax intermediary service agency approved by Sichuan Provincial State Taxation Bureau and Sichuan Provincial Local Taxation Bureau Certified Tax Accountant Affairs Management Center to provide tax agency, tax consultation and tax planning services for enterprises. The company is mainly divided into two departments: the comprehensive department and the agency department. This internship mainly works in the agency department.
Third, the internship results
The main business of the agency department is to be a tax agent for enterprises, mainly including: 1, tax registration; 2. Tax calculation and tax audit; 3. Declare tax payment and tax refund according to law; 4. Apply for tax reduction or exemption; 5. Acting as an agent for enterprise tax reconsideration to provide tax basis for tax-related litigation; 6. Make tax-related documents.
During the one-month internship, I gained a lot of new knowledge and consolidated a lot of old knowledge.
First of all, in the first few days, I realized the strictness of the company system and the dedication and enthusiasm of my colleagues engaged in tax work. They are professional and are not afraid of the sun and rain.
Be considerate to customers. As long as customers have requirements, colleagues will act immediately, no matter how hard it is. For example, once my colleagues and I went to Xichun Hotel to get the report, and as a result, the customer's special tax-controlled invoice was almost used up and needed to be replenished immediately. Due to the restriction of fiscal cash register, it must be purchased before the afternoon of the same day. Colleagues were not unhappy with the extra work and promised to deliver it before 17. In the face of some customers deliberately making things difficult, colleagues are not only annoyed, but also patiently answer their doubts with a smile. For example, the Chengdu municipal government issued the 1 order "Measures for the Resettlement of Disabled Persons", which is a good policy for the benefit of disabled comrades and reflects the superiority of socialist countries. However, when colleagues deliver documents and related materials to enterprises, enterprises think that this is the government's intention to increase their taxes, which is very difficult to understand. Faced with the difficulties of enterprises, colleagues did not ask questions or shirk their responsibilities, but patiently explained to enterprises and worked for them, so that many enterprises finally understood the good intentions of the government.
Secondly, the tax declaration period determines the characteristics of the agency's operating period. Every month from 1 to 10 is the enterprise tax return period, so the business of the agency department is also the busiest during this period. After that, the time is relatively loose, and colleagues can use this time to "recharge their batteries". We can learn a lot from the scheduled materials, especially the magazine Chengdu Tax Bulletin sponsored by Chengdu Local Taxation Bureau. I can learn about the latest tax policy. For example, in the column of "Administering taxes according to law" in the Notice of Chengdu Local Taxation Bureau on Implementing the Inspection of Preferential Tax Policies for the Re-employment of Laid-off Workers, I can understand all kinds of tricks used by illegal enterprises to avoid paying taxes. But the magic height is one foot and the magic height is ten feet, and the law is restored, and it can always be caught in the net; The column "World of Tax Collection and Management" is my favorite. It tells us the situation of tax collection and management through some concrete examples, and also explains some special situations. For example, the collection and management of personal income tax, I used to know only wages and salaries. According to the provisions of the tax law, the balance of 800 yuan's monthly income after deducting expenses is taxable income, but in fact, considering that subsidies and allowances that are not of the nature of wages and salaries are not taxed, they should be deducted from personal income tax. For the convenience of calculation, 200 yuan is deducted from the total income for non-taxable items, and the deduction standard stipulated in the tax law is 800 yuan. Therefore, in actual operation, it is deducted according to the fixed standard of 1000 yuan/month, so the taxable income of wages and salaries = (monthly income-1000)╳ applicable tax rate-quick deduction.
Four. Evaluation summary
In the short one-month internship, what I understand most is the extensiveness and complexity of taxation. Faced with such a variety of large, medium and small enterprises, numerous taxes and various preferential policies have also put forward a severe test for our tax work. How can enterprises-tax authorities-tax authorities communicate with each other to reach a tacit understanding and transmit accurate and effective information? I want to find a good system to simplify tax work. And scientific management can create quality and efficiency. I think the emergence of tax-controlled cash registers is also the product of this inherent contradiction. With it, the tax department can easily obtain the monthly sales data of tax products and record them in the tax department's computer for the tax department to collect, count, analyze and audit, which provides more effective, accurate and scientific first-hand information for the tax department's collection and management work, and at the same time can truthfully record every income. Owners don't have to personally guard the front desk, which not only reduces the management burden of owners, but also plays the role of front desk supervision and helps taxpayers strengthen enterprise management, thus effectively avoiding tax evasion.
This internship is beneficial and has prepared a lot of good knowledge and experience for me to step into social work in the future.
Internship location: Suzhou District Judicial Bureau, Jiuquan City
Internship time: April 200810 ~ May 2008 15.
Grade: 2005: legal secretary class. : 5 1.
key word
Omission of summary procedure of administrative litigation filing procedure
Limited collegiate bench
First of all, I would like to thank all the staff of Chengguan Law Firm of Suzhou District Justice Bureau of Jiuquan City and my teachers for their help and guidance in my internship, and thank you for your help and efforts in my smooth internship.
My internship was arranged by Zhixing College of Northwest Normal University and Suzhou Justice Bureau of Jiuquan City. Through internship, I have gained practical work experience in professional fields, and also consolidated and tested my knowledge level in recent years. During my internship, I learned about the whole process of a large number of trial cases from filing to closing. In the process of filing some cases, I have also done specific file sorting work and put forward my own ideas on some cases involved. During this period, I further studied the relevant legal knowledge, got a deeper understanding of the filing procedure, and paid attention to organically combining the theory with practice. At the end of the internship, my work was fully affirmed and highly praised by the internship unit.
During my internship, I conducted in-depth research on the following cases, participated in the process of filing some cases, and put forward some opinions:
One: 73 households sued the Municipal Planning Bureau for violating their rights of lighting, sunshine and ventilation.
1: Case source
Seventy-three plaintiffs believe that the "Fukang Home World" planned by the Municipal Planning Bureau seriously violates the mandatory national standard GB50 180-93 and the specific technical provisions of the "Measures for the Administration of Urban Planning in Jiuquan City", and there are major security risks in its access and fire safety. After many attempts to coordinate with the government, they filed a lawsuit with the court.
2. The main debate focus of this case
The defendant, the planning management department of Jiuquan City, believes that the planning permission of Fukang Home World has been examined and issued after strict planning, and the opinions of relevant functional departments have been widely solicited, and it has been issued in strict accordance with the prescribed procedures. The distance between Fukang Home World and the buildings inhabited by residents on the north side of the city conforms to the mandatory national standard GB50 180-93 and the Measures for the Administration of Urban Planning of Jiuquan City proposed by the defendant, and does not harm the legitimate rights and interests of the plaintiff. Moreover, the Planning Administration has provided relevant evidence to prove that the "world of Fukang family" does not apply to the "Technical Regulations on Urban Planning and Management of Jiuquan City".
3. The result of the original judgment
After many collegiate sessions, the collegial panel made a judgment: the planning permission was decided and the litigation request was rejected.
This case is an administrative case, and the popular point is the people's accusation. Through the trial of this case, I think it is very difficult to win the administrative litigation in China at this stage. If the plaintiff in the administrative case of the People's Procuratorate wins the case, the media will vigorously report it and take it as an example. In fact, this is a big misunderstanding, and such a phenomenon should not exist in a society ruled by law. If a specific act of an administrative organ is illegal, it shall bear relevant responsibilities. It is difficult for plaintiffs in administrative litigation in China to win the case, mainly because justice and administration are not completely distinguished, restricted and implicated. Power is greater than law, and policy is higher than law. That's why this is happening. In this case, I think the court is more or less influenced by the administration: although the court is a judicial organ, its office building land and dormitory land must be approved by the Planning Bureau.
Two: several criminal cases tried by summary procedure.
This is the first time I have seen the concrete application of summary procedure in case trial. These cases have clear facts, sufficient evidence and little controversy. Suzhou District Court is also a grass-roots court, which meets the conditions of summary procedure. In the whole trial process, the trial time limit is very short, and it feels that the trial is just a formality, and the judge has reached a conclusion on how to judge this case.
Through the trial of these criminal cases that are subject to summary procedure, I can see that although the trial time limit is short, the necessary procedures are very complete and the court has a good control in this regard. On the other hand, I think there are still some defects in the court trial system and the trial environment can be improved.
Three. Citizen's waste collection v. Suzhou Branch of Jiuquan Public Security Bureau.
The origin of this case: In 2008, when the plaintiff in this case was cleaning up the waste products purchased from Jiuquan Vocational and Technical College, his right palm was blown up by a detonator mixed with the waste products, and his right leg chest was injured by the detonator, which was signed as a fourth-grade disability. After the incident was reported, he handed over the remaining detonators to Suzhou Branch of Jiuquan Public Security Bureau, asking him to find out the source of detonators, but the defendant claimed that the source of detonators could not be found. The plaintiff then brought a lawsuit to the court, asking the defendant to give the plaintiff a clear written conclusion on the source of the detonator.
As the case has not yet been concluded, it is impossible to know how the court will pronounce the sentence. In this case, through the understanding of the plaintiff's educational background and cultural level, I have many feelings: On the surface, the plaintiff is a person who collects waste products for a living, and his education level is not high, but he knows how to protect his rights and interests with legal weapons, which shows that the legal awareness of China citizens is constantly strengthening, and the concept of rule of law is gradually rooted in the hearts of the people. But from a deeper perspective: on the one hand, it is precisely because the plaintiff's cultural level is not high that he can't better use legal weapons to safeguard his rights and interests-he doesn't know how to entrust an agent, how to collect evidence beneficial to him and show it to the collegial panel, and he doesn't even know that the behavior of the Public Security Bureau is legally called "administrative inaction"; On the other hand, the behavior of the Public Security Bureau has obviously constituted administrative inaction, because defending local public security is the most basic administrative function of the public security system. For dangerous goods that seriously endanger the personal safety of citizens, such as detonators, even if the plaintiff does not make a request, the defendant should seriously find out their sources and eliminate potential safety hazards. From this case, I can see that China's legal popularization work has a long way to go, and at the same time I deeply feel the importance of emphasizing the service function in the report of the 16th National Congress.
Four: A case of bigamy
In this case, the defendant married another married woman by fraud. The plaintiff sued her for bigamy. Through this case, I can't help thinking of the newly implemented Marriage Registration Ordinance. The new Marriage Registration Ordinance not only simplifies the marriage registration procedure and brings convenience to people, but also increases the risk of marriage to a certain extent, and a series of problems follow. Who should bear the risk of marriage, the government or the individual? How can individuals protect themselves in the risk of marriage? How can the government strengthen management and reduce the risk of marriage? I think these problems should be considered by legal workers and administrative workers after the introduction of new reform regulations.
V. Personal injury compensation disputes
Plaintiff: Yang Xinyu, male, 18 years old, a student of Jiuquan No.1 Middle School, living at No.8 Donghuan South Road, Suzhou District, Jiuquan City;
Defendant: Jiuquan No.1 Middle School.
Legal Representative: Xiao Guonian, president.
Third person: Wang Bin, male, 53 years old, teacher and head teacher of Jiuquan No.1 Middle School.
Third person: Chen Limin, male, 23 years old, a teacher of Jiuquan No.1 Middle School and a branch secretary of the school.
Third person: Yang Guoxiang, male, 44 years old, father of Yang Xinyu.
Yang Xinyu, the plaintiff, filed a lawsuit in Suzhou District People's Court of Jiuquan City, claiming that on the afternoon of February 26th, 2007, I was absent from the second class for some reason, and Wang Bin, the head teacher, took advantage of my absence from the classroom to rummage through my schoolbag at will, dig out letters from girls outside the school and take them to the office. When I found out, I asked for it. Wang Bin asked me to make the letter clear, or he wouldn't give me a schoolbag. In order to prevent the contents of the letter from spreading, I picked up the letter and my schoolbag and wanted to leave, but Wang Bin wouldn't let me go. Chen Limin, the secretary of the school team, came over and grabbed me and asked me to take the letter away. I hurriedly stuffed the letter into my mouth. Chen Limin hit me in the face and scratched my mouth. Unable to get the letter, he took me to the reading room on the third floor and locked the door. In order to get rid of the teacher's beating, I jumped on the windowsill and tried to escape from the window. At this time, I heard a teacher screaming, and I hurriedly fell downstairs from the third floor window, causing many serious consequences such as fracture and pulmonary hemorrhage. In addition to some medical expenses paid in advance by the defendant, some parents lost their income and nutrition expenses 13000 yuan due to absenteeism. Ask the defendant to bear all the expenses of my injury treatment, compensate for the economic losses caused by my partial loss of working ability, and be responsible for solving my future life problems.
Defendant Jiuquan No.1 Middle School argued that the plaintiff was absent from class for no reason, and Wang Bin, the class teacher, took the plaintiff's schoolbag and wallet to the office in order to prevent the things left in the desk from being lost. Afraid of money in his wallet, he opened it, found the unopened envelope, took out the writing paper, and put it on the table when he saw it was the plaintiff's puppy love letter. At this time, the plaintiff broke into the office, and Wang Bin talked with him to find out the reasons for absenteeism and conduct persuasion and education. The plaintiff refused to obey the instructions, suddenly picked up the love letter from the table, put it in his mouth, picked up his schoolbag and left. Wang Bin stopped him and was pushed down by the plaintiff. Speaking of which, Chen Limin heard something on the fourth floor and hurried to the third floor to see it. He embraced the plaintiff face to face. Because he saw that the plaintiff's mouth was particularly bulging and pale, he was afraid that he would choke, so he dug something in his mouth with his hand. The plaintiff hit and tore Chen Limin's clothes with his head, trying to break free. Both sides dragged them to the reading room. Chen Limin asked the plaintiff to spit out what was in his mouth and put it in the oven, so the plaintiff went into the house first. Teacher Yang Yingqiang found the plaintiff standing on the window when she went in, so she pulled her leg forward and let her down. The plaintiff pushed Teacher Yang to the ground. Just when Yang exclaimed, Zhang, director of the Academic Affairs Office, heard the sound and ran to the window. I saw that the plaintiff grabbed the outer windowsill with both hands and moved from left to right. Because there was nothing to step on, she lost the ground. The plaintiff's injury has now recovered, and our school has paid him 12698.83 yuan. The plaintiff's falling from the building was his own doing, which had no causal relationship with the school education, and the consequences should be borne by himself. Ask the plaintiff to return all the fees paid by the school.
The third person, Wang Bin and Chen Limin, believed that the defendant's words were true and suggested that they were performing their duties and there was nothing wrong with them.
The third person, Yang Guoxiang, suggested that Wang Bin's unauthorized reading of the plaintiff's letters constituted an infringement on the plaintiff's personality; Chen Limin used violent means to snatch letters and beat the plaintiff, and was directly responsible for the plaintiff's fall. The plaintiff's expenses for treating the injury shall be borne by the defendant.
The People's Court of Suzhou District of Jiuquan City found through trial that the plaintiff Yang Xinyu was originally a student in Class Two, Grade Three of the defendant's school, and Wang Bin was the head teacher of the class and the secretary of the defendant's school team. Yang Xinyu 16 years old at the time of the accident. On the afternoon of March 26th, 2008, the plaintiff was absent from the second and third classes. When Wang Bin went to the classroom, he found that the plaintiff was not in. Because I saw the plaintiff's schoolbag and wallet in the desk, I found the plaintiff's puppy love letter when I looked at the wallet, so I took the schoolbag, wallet and letter to the office. When the plaintiff came back to class in the third class, she knew that her schoolbag had been taken away by the head teacher and asked for it. Wang Bin asked the plaintiff to clarify the issue of puppy love letters, but the plaintiff refused to talk about it, grabbed some letters and schoolbags to go, and was caught by Wang Bin. Then, Chen Limin arrived and hugged the plaintiff. The plaintiff was about to put the letter in his mouth. Chen Limin dug the plaintiff's mouth, but didn't dig out the letter. The plaintiff tried to break free and both sides tore into the reading room on the third floor. At this point, the school staff present suggested that the plaintiff spit the letter into the reading room and burn it in the stove. The plaintiff came into the back room with a letter. Yang Yingqiang, the librarian, entered the back room and found the plaintiff standing on the windowsill. He stepped forward to stop and was knocked down by the plaintiff. The plaintiff escaped from the third floor window and fell, resulting in fracture of the right rib shaft, compression fracture of the sixth thoracic vertebra, pelvic fracture and lung contusion. After hospitalization, the injury has healed. During the plaintiff's hospitalization, the defendant paid medical expenses, hospitalization expenses 10830.83 yuan, nursing expenses 1768 yuan and nutrition expenses 1800 yuan, totaling 14398.83 yuan. In addition, the plaintiff's mother lost 7044. 16 yuan due to accompanying reading.
The Suzhou District People's Court held that the plaintiff should abide by the school rules and discipline, obey the management of the school, and must not be absent from school and have puppy love without authorization. Because the plaintiff violated the school rules, Wang Bin, as the head teacher, found the plaintiff's truancy and love letter during the class inspection. It was correct to educate the plaintiff, not to open the letter without permission. But when the plaintiff robbed the letter, Wang Bin was not calm enough and the method was too simple. As a teacher, Chen Limin should take the way of persuasion and education when things happen. However, when the plaintiff put the letter in his mouth, he tore it with the plaintiff and took measures to force him to spit it out, which was obviously inappropriate. Moreover, the plaintiff is not yet an adult at this time, and it is easy to have rebellious psychology mentally and psychologically, which makes the plaintiff eager to leave the scene, so he should bear the corresponding risk responsibility. At this time, although the plaintiff is underage, she is in the stage of limited capacity. He should have foreseen the danger of jumping out of the window to escape, but he insisted on jumping out of the window to escape regardless of the obstruction, which should be the main responsibility. Wang Bin and Chen Limin's discipline of the plaintiff belongs to the duty behavior, and the responsibility they should bear shall be borne by the defendant. During the treatment, the defendant will bear part of the money paid by the plaintiff, and the rest will be borne by the plaintiff. As the plaintiff has no economic income at present, the part borne by the plaintiff should be returned to the defendant by Yang Guoxiang, the third person of his father. According to the provisions of Article 43, Articles 1 19 and 13 1 of the General Principles of Civil Law of China, the judgment was made on February 4, 2008 as follows: (1) The medical expenses, hospitalization expenses and nutrition expenses incurred by the plaintiff due to injury. (2) After deducting the RMB 65,438+04,398.83 paid by the defendant, the defendant should also bear RMB 65,438+07,654,38+048.37; (3) Reject other requests of both parties.
After the verdict, Yang Xinyu and Yang Guoxiang refused to accept it and appealed to Jiuquan Intermediate People's Court, arguing that their disability was caused by Wang Bin's unauthorized search for letters and Chen Limin's continuous violence, and asked the school to bear all medical expenses, nutrition expenses, disability subsidies and nursing expenses. Jiuquan No.1 Middle School is different from Yang Xinyu's appeal request.
In the second trial, Jiuquan Intermediate People's Court made a forensic appraisal of Yang Xinyu's labor ability, and its conclusion was: "Yang Xinyu's right rib fracture healed abnormally, which had certain influence on his right arm's function of holding heavy objects".
Jiuquan Intermediate People's Court believes that no organization or individual may open letters without permission. Wang Bin opened a letter of Yang Xinyu without authorization, which violated relevant laws and regulations and social protection regulations for minors. Chen Limin's picking up the letter in his mouth was obviously improper, which caused him to walk away from the window, which did some damage to Yang and infringed on his legitimate rights and interests. In this regard, Chen Limin should bear the main responsibility. Yang Xinyu was responsible for his non-compliance with the school system during his school days, and his appeal was fully compensated, which was difficult for our hospital to support. Yang Xinyu is still young, and the function of his right arm is affected by the injury. The school should give him some disability compensation as appropriate. Wang Bin and Chen Limin's behavior belongs to the duty behavior, and Tianjin No.48 Middle School should be liable for compensation. Yang Xinyu has no income at present, and his share should be borne by his father Yang Guoxiang. To sum up, On May 7th, 2008, Jiuquan Intermediate People's Court made the following judgment according to Articles 1 19, 12 1, 13 1 of the General Principles of Civil Law of People's Republic of China (PRC): (65438+) (II Adjudication: No.1 Middle School of Jiuquan City paid Yang Xinyu the disability subsidy of 8,000 yuan in one lump sum, and after deducting the paid 30,698.83 yuan, the balance was paid within 1 month after the judgment came into effect.
Case study:
Students studying at school should abide by the rules and regulations of the school, and if they violate them, they should be criticized and educated until they are given disciplinary sanctions. However, the legitimate rights and interests enjoyed by students according to law are protected by law, and teachers and schools may not infringe upon them under any pretext. Otherwise, it is an infringement, and it shall bear the legal responsibility for infringement according to law.
The dispute in this case was caused by the plaintiff Yang Xinyu's truancy and violation of school rules. Although school teachers subjectively want to educate their disciplinary actions, their actions have gone beyond the scope of education management from the beginning, which directly violated the legitimate rights and interests enjoyed by the plaintiff.
First, at the time of the accident, although Yang Xinyu was a minor, he enjoyed freedom of communication and privacy according to law. Article 40 of China's Constitution stipulates: "The freedom and privacy of communication of China people and citizens are protected by law. When public security organs and procuratorial organs check communication according to the procedures prescribed by law, no organization or individual may infringe upon citizens' freedom and privacy of communication for any reason, except for the needs of national security or criminal investigation. "In this case, Yang Xinyu's letter does not involve national security or criminal offences, and the class teacher is not an office worker who has the right to check the communication. When Yang Xinyu is away, the head teacher has no right to open and check the contents of his letter. In order to prevent Yang Xinyu's schoolbags and other articles from being lost, other students can take care of them or take them to the office for safekeeping. However, without the consent and absence of the client, it is absolutely forbidden to search his schoolbag and articles, let alone open and check his letters. Opening and checking other people's letters violates the freedom and privacy of the communication owner.
Secondly, after opening the plaintiff's letter, the teacher read the contents of the letter and knew that the plaintiff's letter was a love letter written by someone else. In this regard, the teacher should have explained to him the influence of puppy love and reminded him to pay attention. However, the teacher asked him to clarify the problem of puppy love letters. The plaintiff won't let him go until he tells me, and he won't return the letter to the plaintiff, so that other teachers can know about puppy love. Another teacher came to dig up the letter that the plaintiff put in his mouth, in fact, in order to get the plaintiff to hand over the letter. These actions violated the plaintiff's right to privacy.
Third, in order to get the plaintiff's letter, the teacher dug the letter in the plaintiff's mouth with his hand when the plaintiff stuffed the letter into his mouth; Tearing with the plaintiff, bringing the plaintiff into another room, forcing him to spit out letters and burn them, is an act that infringes on the plaintiff's personal freedom.
It is precisely because of the defendant's tort (committed by a third party) that the plaintiff was able to escape from the window and fall out of this predicament. The defendant should be responsible for the damage caused by the fall. This kind of liability for compensation includes not only the economic losses suffered by the plaintiff due to the treatment of the injury, but also the compensation for the future labor ability of the plaintiff due to the fall.
However, the fall of the plaintiff also has a certain causal relationship with the plaintiff's escape from the window. At that time, the plaintiff was a minor with limited capacity. He should have foreseen the possible damage consequences of escaping through the window, but he still insisted on escaping through the window, resulting in a fall, so the plaintiff himself was also responsible. The plaintiff should bear certain responsibilities, not because the plaintiff did not abide by the school rules during his school days. The responsibility for not observing school rules is not a civil responsibility, but a general disciplinary responsibility, and the two cannot be confused.
During my internship, I learned a lot from other cases. In the nearly one-month internship, I have basically mastered the specific operational details of file sorting, cleaning, classification and sealing. In practice, the writing of some judicial documents such as enforcement notice, closing registration form, indictment, appeal, defense, counterclaim and application for additional defendant has been consolidated; Further consolidated some specific knowledge of judicial procedures, such as summary procedures and ordinary procedures in criminal cases and administrative cases.
This internship is an indispensable and important experience in my college life, and its gains and significance can be seen. Through practice, I applied what I learned to practical work. Theory and practice are inseparable. In practice, my knowledge has been consolidated and my ability to solve problems has been exercised. This internship broadened my horizons, made me understand the operation of law in reality, and further mastered the technical terms; Besides, I have made many friends with judges and lawyers. We exchange ideas together and promote each other. From them, I learned many ways to treat people, which I can't learn from books. During the whole internship, as a student who integrates knowledge and practice, I tried to be an emissary of knowledge and practice culture, introducing knowledge and practice to friends from all walks of life and making them close to knowledge and practice. Finally, I would like to take this opportunity to express my heartfelt thanks to the staff and my teachers who provided help and guidance for my internship in Suzhou Judicial Bureau of Jiuquan City, as well as my friends and classmates who helped me during my internship!