Code of practice for tax administrators

Article 1 In order to strengthen the management of tax sources, optimize tax service, and improve the quality and efficiency of tax collection and management, these Measures are formulated in accordance with the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law and its detailed rules for implementation, combined with the actual situation in our province.

Article 2 Tax administrators are tax staff responsible for tax source management and household management responsibilities of grass-roots tax authorities, and work in accordance with the household management responsibility system of tax administrators.

Article 3 The basic duties of tax administrators are daily management, tax assessment and tax service.

When performing their duties, tax administrators should determine their priorities according to the specific scope of division of labor and the number of households. The main duty of tax administrators of individual industrial and commercial households is to prevent tax collection and evasion through inspection; Strengthen tax inspection management and fair personal tax burden. The main duty of enterprise tax administrators is to carry out tax assessment and implement meticulous management, so that enterprise tax returns tend to be true, the collection rate is constantly improved and the tax loss is reduced.

Article 4 Tax administrators shall enjoy the right of daily inspection, tax assessment and punishment suggestions when performing their duties of tax source management.

In principle, tax administrators are not directly engaged in tax collection and tax inspection, and have no right to collect taxes, reduce or exempt tax rebates and decide tax-related penalties. Special circumstances, such as scattered taxes in inaccessible areas and markets, can also be directly collected by tax administrators.

Article 5 Tax source management shall follow the principles of combining household management, combining management with service, and combining territorial management with classified management.

Article 6 Tax administrators shall keep taxpayers confidential according to law, respect and protect their rights, and shall not ask for bribes, engage in malpractices for selfish ends, neglect their duties, abuse their powers or deliberately make things difficult for taxpayers.

Seventh grass-roots tax authorities should scientifically allocate tax administrators according to the needs of work, the actual situation of tax sources and the quality and ability of tax personnel. Enterprise tax administrators should have certain accounting knowledge, be familiar with tax business and understand the knowledge of enterprise production and operation management.

Tax administrators should account for more than 50% of the tax personnel at the grass-roots level, and implement a regular rotation system. The tax administrators of individual industrial and commercial households rotate once every two years in principle.

Eighth tax authorities at all levels should strengthen the ideological and political work of tax administrators, strengthen the training of tax administrators, and constantly improve their professional ability and management level.

Chapter II Daily Management

Article 9 Daily management refers to the general term for tax administrators to exercise tax management functions according to the relevant national tax laws and regulations and the relevant provisions of the State Administration of Taxation and provincial bureaus, including tax registration management, account book voucher management, invoice management, tax verification investigation, reminders, diversified reporting methods and the promotion and management of tax control devices, tax qualification identification investigation, tax administrative examination and approval items investigation, and daily inspection to perform management functions.

Tenth grass-roots tax authorities should standardize the daily management of tax administrators to taxpayers under their jurisdiction, make overall arrangements for billing, and work according to law.

Article 11 Tax administrators are responsible for handling registration of establishment, change of registration, suspension of business, cancellation of registration, inspection and registration of going out for business, etc., verifying the authenticity of the items registered by taxpayers on the spot, cleaning up tax evasion households, understanding and mastering the basic information of taxpayers under their jurisdiction, and ensuring the accurate and timely updating of basic data.

Twelfth tax administrators should strengthen the management of taxpayers' books and vouchers, and urge taxpayers to implement the financial accounting system, financial accounting treatment methods and accounting software filing system.

Thirteenth tax administrators are responsible for the investigation of the taxpayer's ticket types, and put forward suggestions on the ticket types, purchase methods and purchase amounts. Strengthen the monitoring, management, audit and inspection of taxpayers' purchase, use, storage and cancellation of invoices, and urge taxpayers to establish a system of issuing invoices one by one. Strengthen the monitoring, management, audit and inspection of agricultural and sideline products purchase invoices, transport invoice, sales invoices of waste materials, customs duty-paid vouchers of imported goods and special invoices issued by tax authorities (hereinafter referred to as "quintuplicated invoices").

Article 14 The tax administrator is responsible for investigating the tax-related administrative examination and approval items such as qualification identification of general VAT taxpayers, deferred declaration and deferred payment of taxes, and making reasonable suggestions in accordance with regulations.

Fifteenth tax administrators are responsible for investigating the verification and adjustment of the tax payable of taxpayers with imperfect financial accounting, and put forward suggestions for verification and adjustment.

Sixteenth tax administrators are responsible for urging taxpayers who fail to declare their taxes on time, making corresponding documents in accordance with regulations and serving them on taxpayers according to law.

Seventeenth tax administrators should make full use of all kinds of information, analyze the tax situation of households, and conduct daily inspections of taxpayers according to the work plan, and get to know the situation of taxpayers on the spot.

Eighteenth taxpayers suspected of "tax evasion and fraud" in daily management, should be promptly transferred to the inspection department in accordance with the provisions.

Nineteenth tax administrators should also complete other daily management tasks assigned by higher tax authorities and departments as required.

Chapter III Tax Assessment

Article 20 Tax assessment refers to the management behavior that the tax authorities comprehensively evaluate taxpayers and withholding agents (hereinafter referred to as taxpayers) in fulfilling their tax declaration obligations and withholding obligations within the prescribed time limit through various internal and external information of taxpayers, which is an important working method to strengthen tax source management.

Twenty-first enterprise tax assessment is the basic work of tax source management department and tax administrator, and it is an important post responsibility of enterprise tax administrator.

Twenty-second tax administrators should conduct targeted tax assessment for enterprises under their jurisdiction, which can be carried out on a monthly, quarterly, annual or production and operation cycle according to their actual conditions.

In principle, tax administrators should evaluate the enterprises under their jurisdiction within 1 year to grasp the actual tax sources of households.

Twenty-third tax administrators are mainly responsible for the initial determination of the evaluation object, on-the-spot investigation, interviews, and preliminary treatment opinions on the evaluation problems.

Twenty-fourth tax administrators shall, in accordance with the requirements of tax assessment and classified management, collect relevant tax-related information in a planned and targeted manner and enter it into the "one household" warehousing management.

Relevant tax-related information includes static information, dynamic information and third-party information. Static information refers to the information collected by taxpayers according to the needs of classified management and daily monitoring that will not change in a certain period of time, including production technology and equipment production capacity. Dynamic information refers to the information that taxpayers change every month according to the needs of classified management and daily monitoring of main and auxiliary control indicators, including the capital flow and cargo flow of enterprises; Third-party information refers to the relevant information that needs to be collected from other enterprises (units) according to the needs of classified management and daily monitoring of main and auxiliary control indicators, including electricity consumption, water quantity and resource fees charged by mineral departments.

Collect and input static information at one time; According to the needs of daily monitoring, in principle, dynamic information can be collected and entered monthly; In principle, third-party information shall be collected by the collection and management department or collected and entered by designated personnel.

Twenty-fifth tax administrators in collecting all kinds of information, should be combined with patrol inspection, tax investigation, daily inspection, as far as possible to achieve a comprehensive collection, * * * enjoy the use.

Twenty-sixth tax administrators should make full use of the collected taxpayer information, computer preliminary examination results, combined with the actual situation of households and key monitoring points, make a comprehensive desk analysis, and initially determine the key assessment objects.

Twenty-seventh tax administrators shall, in accordance with the requirements of the evaluation plan, conduct on-the-spot investigations and interviews with taxpayers who have doubts and need to be further verified according to the actual situation.

(a) for general questions or questions with clear behavior and clear doubts, you can directly enter the interview to give evidence.

(2) If the doubts are not clear enough and it is difficult to interview taxpayers without investigation, you can conduct on-the-spot investigation first, and then interview after the doubts are initially clear; If you still have questions after the interview, you can conduct a field survey again.

(3) For doubtful points with progressive relationship, field investigation and interview can be conducted simultaneously.

Article 28 When conducting on-the-spot investigations and interviews, tax administrators shall, with the approval of the person in charge of the tax source management office (institute), put forward preliminary treatment opinions in strict accordance with the provisions of the Provisions on Tax Assessment of Henan Provincial State Taxation Bureau and according to the results of investigations and interviews.

Twenty-ninth tax administrators in the process of tax assessment found that taxpayers suspected of "tax evasion, tax fraud", should be promptly transferred to the inspection department in accordance with the provisions.

Thirtieth after the tax assessment, the tax administrator shall timely organize and file the relevant documents. This paper analyzes the typical cases of tax assessment, and puts forward some suggestions on strengthening tax collection and improving tax assessment methods.

Chapter IV Tax Payment Services

Thirty-first tax service runs through the whole process of tax source management. While strengthening the management of tax sources, tax administrators should provide taxpayers with quality services, facilitate taxpayers, improve work efficiency and reduce the cost of tax collection and management.

Thirty-second tax administrators should establish a sense of service according to law, while strictly performing their management duties, do a good job in various service items and safeguard the legitimate rights and interests of taxpayers.

Thirty-third tax administrators should strengthen the publicity and guidance of taxpayers' tax laws, tax policies and tax procedures, especially the newly introduced tax policies, to ensure that taxpayers understand the channels of tax laws.

Thirty-fourth tax administrators shall, in accordance with the relevant requirements of tax service, conscientiously implement the responsibility system of first inquiry, commitment service system and time-limited service system to provide taxpayers with quality services.

Thirty-fifth tax administrators in the process of management and service to taxpayers, found that there may be tax violations, should promptly remind taxpayers.

Thirty-sixth tax administrators should provide personalized tax service and guidance according to the needs of taxpayers.

Chapter V Evaluation and Evaluation

Thirty-seventh grass-roots tax authorities are specifically responsible for the assessment of tax administrators, and in accordance with the principle of "people-oriented, incentive-oriented, performance quantification", establish an assessment index system that can truly reflect the work performance and duty performance of tax administrators.

(a) individual industrial and commercial households tax administrator assessment. Reference indicators mainly include: registration rate, average household tax burden, false settlement rate, etc.

(2) Assessment of enterprise tax administrators. The reference indicators mainly include: the change rate of family (by household) tax burden, the number of households (times) who have found illegal tax cases, and the rate of failing to submit inspection according to regulations.

Thirty-eighth grass-roots tax authorities should quantify the duties of tax administrators, reasonably determine the scores of various indicators, and conduct regular assessments in accordance with the method of "man-machine combination", at least once a quarter.

The assessment of tax administrators should be combined with the assessment of law enforcement responsibility system and the assessment of collection and management quality; It should be combined with spot checks and taxpayer feedback to ensure the accuracy and scientificity of the assessment.

Thirty-ninth grass-roots tax authorities should make full use of the assessment results and establish an incentive mechanism combined with the energy level system.

Grass-roots tax authorities can establish an evaluation system for tax assessment subjects, set up the main assessors and deputy assessors of tax assessment, and set higher post basic scores and post welfare benefits for the main assessors.

Grass-roots tax authorities can give material and spiritual rewards to those with higher comprehensive scores according to the assessment results; On the poor, in criticism and education at the same time, combined with the post target responsibility system for punishment.

Fortieth tax authorities at all levels should constantly improve and strengthen internal law enforcement supervision, administrative supervision and clean government supervision, and further improve the accountability system for tax administrators; Those who fail to perform their duties in place, resulting in tax losses or major tax violations, or violate the rules and regulations, shall be investigated for corresponding responsibilities according to relevant regulations.

Forty-first tax authorities at all levels should actively carry out tax source management expert selection activities. A certain proportion of personnel at all levels of province, city and county are selected as tax source management experts at the corresponding level, awarded the title of "tax source management expert", and given spiritual and material rewards in combination with the annual assessment of civil servants and the "energy level system".

Chapter VI Supplementary Provisions

Article 42 The State Taxation Bureau of a municipality under the jurisdiction of a province may formulate specific implementation measures, assessment methods for tax administrators, and accountability methods for tax administrators, and report them to the provincial bureau for the record.

Article 43 The basic tax authorities mentioned in this Law refer to tax authorities below the county level.

Article 44 The State Taxation Bureau of Henan Province shall be responsible for the interpretation of these Standards.

Article 45 These Standards shall come into force as of the date of promulgation. If the original relevant provisions are inconsistent with these Standards, these Standards shall prevail.