The Influence and Function of Taxation on Harmonious Society

As the main source of national fiscal revenue and an important lever to regulate the economy, tax plays a very important role in promoting economic development, ensuring the operation of political power and maintaining social fairness and stability. As an important economic department that performs the function of tax collection and management on behalf of the country, in the process of promoting the construction of a harmonious society, it gives full play to the role of tax function, coordinates the tax work objectives with the overall objectives of economic, political, social and cultural development, and makes positive contributions to the construction of a harmonious society.

1. Providing financial guarantee for building a harmonious society

Strong financial strength is an important guarantee for building a harmonious society and promoting economic development.

In the process of organizing income, we always adhere to the principle of "collecting taxes according to law, collecting all receivables, resolutely not collecting' excessive taxes', and resolutely preventing and stopping ultra vires tax reduction and exemption", which not only correctly solves the contradiction between managing taxes according to law and external interference, managing and optimizing services according to law, managing and completing income tasks according to law, but also correctly handles the relationship between standardized management and social contradictions, performing duties and human feelings, basic work and long-term development, and investment environment and tax management environment. Strengthen tax base investigation, find out the current situation of tax base, strengthen analysis and forecast, and improve regular analysis files. We should not only pay attention to the changes of total tax revenue, but also pay attention to the changes of various taxes, industries and related economic indicators that directly affect the tax base, grasp the important factors that affect income changes in time, and enhance the foresight and initiative of organizing income work. Strengthen the monitoring of key tax source enterprises and key tax source industries, grasp new tax sources in time, seize pillar tax sources, control small and medium-sized tax sources, and actively clean up tax evasion households. Introduce scientific and refined management methods, strengthen the collection and management of existing taxes, strictly declare management, strengthen tax examination and approval, and strictly postpone tax examination and approval to ensure that taxes are put into storage in time and in full. At the same time, the national tax authorities at all levels closely rely on the support of local party and government leaders, departments and all walks of life to establish a coordinated and effective tax protection mechanism, form the understanding and joint efforts of the whole society to govern taxes according to law, and create a social atmosphere of paying taxes in good faith according to law.

2. Create a fair and just tax environment.

Administering taxes according to law is the soul of tax work, an important part of governing the country according to law, and an inevitable requirement for maintaining social fairness and justice in the tax field. Only by persisting in administering taxes according to law and creating a democratic, legal, fair and just tax environment can we achieve the goal of building a harmonious society.

In work practice, strictly implement various tax laws and regulations, conscientiously implement the substantive tax law, thoroughly implement the procedural law such as the tax collection and management law, conscientiously implement the administrative licensing law, and exercise power and perform duties in strict accordance with legal authority and procedures; Strengthen law enforcement supervision, conscientiously implement the collective hearing system for examining and inspecting cases and major cases, earnestly do a good job in hearing, reconsideration and responding to administrative punishment, fully implement the responsibility system and accountability system for tax law enforcement, promote the openness of government affairs, establish an internal and external supervision network, and implement the whole process and all-round supervision of tax law enforcement power to ensure administration according to law and standardize law enforcement. Strict implementation of the turnover tax policy, in accordance with the requirements of ticket control tax, network comparison, tax source monitoring and comprehensive management, focusing on general VAT taxpayers, waste materials management and agricultural and sideline products acquisition enterprises and "four kinds of tickets" management, strengthen VAT management. Strictly implement the enterprise income tax policy, improve the management system, strengthen basic management, standardize administrative examination and approval, improve the approved collection, and further strengthen and standardize the enterprise income tax management in accordance with the requirements of managing the tax base, improving remittance and payment, strengthening evaluation and classified management. Strictly implement foreign-related tax policies, increase tax assessment and foreign-related tax audit promotion, strengthen monitoring and management of key industries, key enterprises and large loss-making households, intensify anti-tax avoidance work, and actively implement the advance pricing management system. Strictly implement the export tax rebate (exemption) policy, seriously study and solve the problems encountered in the implementation of the new export tax rebate mechanism, and prevent new debts. At the same time, relying on the "golden tax" project and the port electronic law enforcement system, we will constantly improve the management system, strengthen management measures, strictly examine and analyze, speed up the progress of tax refund and exemption, and prevent and crack down on illegal acts such as tax fraud. Strictly implement tax support policies to promote economic development and social stability.

3. Establish a fair and orderly tax order.

A fair, orderly and standardized tax order is an important basis for the healthy development of taxation and economy, and also an important feature of a harmonious society. Constantly strengthen tax collection and management, improve the quality of tax collection and management, strengthen the management of tax household registration, earnestly exchange and compare tax registration information with information of relevant departments, strengthen the management of business opening, alteration, cancellation, closure and substandard business at the threshold, and prevent loopholes in tax collection and management; Strengthen the invoice management and strictly control the ticket tax; Strengthen the management of anti-counterfeiting tax control devices and actively and steadily promote the application of tax-controlled cash registers; Implement the tax administrator system, carry out tax assessment, fully grasp the management of taxpayers, find problems in time, and take measures to urge taxpayers to declare and pay taxes truthfully; Strengthen tax analysis, make full use of all kinds of information, analyze and calculate the gap between the actual tax payment and the tax payable of taxpayers, and strengthen management in a targeted manner.

In tax inspection, we should seriously study the inspection methods that adapt to the new situation, constantly improve the inspection mechanism and innovate the inspection ideas; Carry out inspections in strict accordance with the prescribed procedures, strengthen the investigation and handling of reported, transferred and assigned cases and major cases, and focus on investigating and handling illegal acts such as falsely issuing and accepting special invoices for value-added tax, defrauding export tax rebates by using other deduction vouchers, and evading taxes by means of false accounts, multiple sets of accounts, and off-account management; Strengthen the trial and execution of cases, expose major cases in a timely manner, and strictly implement the provisions on the transfer of suspected criminal cases to judicial organs; In accordance with the unified deployment of the whole country, we will focus on the special tax rectification actions in four industries: steel production enterprises, cement production enterprises, waste materials recycling enterprises and production and processing enterprises with agricultural and sideline products as the main raw materials, and cooperate with the public security departments to jointly carry out special actions to crack down on tax-related crimes. By strengthening inspection, standardize the tax order and purify the tax environment.

4. Establish a dynamic tax mechanism.

Innovation is the soul of a nation's progress, the inexhaustible motive force of a country's prosperity and development, and the source of eternal vitality of taxation. Zhaoqing State Taxation Bureau deepens the reform of tax collection and management, establishes a new tax collection and management model, improves the tax collection and management system, standardizes the organization, optimizes the business process, clarifies the division of responsibilities, establishes a perfect and operable post responsibility system, strengthens the connection between tax collection, inspection and business management departments, and establishes and improves "centralized collection based on tax declaration and service optimization, relying on computer networks, Focus on checking and strengthening the comprehensive and standardized application of tax information management systems such as "golden tax" project, collection and management system, administrative management system and integrated application system of "three major application systems", strengthening computer monitoring of value-added tax management, enterprise collection of special VAT invoice certification information and "one-door" management of taxpayer information, accelerating the establishment of UnionPay network tax payment system in the fiscal treasury, and gradually realizing electronic tax storage and paperless tax collection; Strengthen information quality management, formulate and improve information data management system, strengthen the management and control of basic data generation, verification and use, and ensure the integrity, authenticity and accuracy of information data; Deepen the application of information resources, strengthen data connection and sharing, expand the application scope of data analysis, strengthen the comparison and vertical and horizontal analysis of data, and give play to the role of information systems in early warning of tax anomalies, dynamic monitoring and decision support; Strengthen information security management and establish an information system security management system focusing on network security, equipment security, computer room security and data security.

5. Establish a harmonious and honest tax collection and payment relationship.

Harmonious and honest tax collection and payment relationship is the concrete embodiment of harmonious taxation and harmonious society. This requires the tax authorities to establish the concept of gathering wealth for the country, enforcing the law for the people and serving taxpayers in good faith, listen to the opinions and suggestions of taxpayers extensively, focus on solving the hot, difficult and focal issues that taxpayers care about, and do a good job in taxpayer tax service with enthusiasm; Establishing fair law enforcement is the most fundamental concept of serving taxpayers, fair and civilized law enforcement, optimizing law enforcement services and strengthening service management; Establish the concept that being serious, responsible, enthusiastic and patient is the basic requirement of high-quality tax service, extensively carry out tax delivery legal and policy activities, and publicize tax policies to taxpayers in a timely, accurate and comprehensive manner; Establish the concept that quality and efficiency are the standard of high-quality tax service, optimize the tax process, simplify the examination and approval procedures, improve work efficiency, streamline the statements and materials that taxpayers need to submit, and provide convenient, fast, accurate and efficient services for taxpayers. Strengthen tax publicity and guidance, take lectures, lectures, remedial classes and other forms to help taxpayers master tax law knowledge and be familiar with tax procedures. Further improve the service standards including limited service, first inquiry and responsibility, open government affairs, polite hospitality and so on, improve the tax service quality assessment system, and realize the standardization and institutionalization of tax service. Further improve the function of the tax service hall. According to the requirements of unified acceptance, internal operation and limited commitment of the tax service hall, the tax service hall window accepts tax matters to facilitate taxpayers to pay taxes. Improve the UnionPay network telephone tax declaration and withholding system, speed up the pace of the UnionPay network of the tax treasury, and gradually establish a diversified tax declaration method combining door-to-door declaration with entrusted collection, telephone declaration, mail declaration and online declaration to facilitate taxpayers to pay taxes.

To give full play to the role of tax authorities in building a harmonious society, we must adhere to the people-oriented, strengthen team building, fully mobilize the enthusiasm and creativity of cadres and workers, form a platform for entrepreneurs who support each other, understand each other, coordinate harmoniously and make government decrees smooth, build a clean, friendly, upright and harmonious national tax team, and realize the all-round development of people, economy and society.

In practice, I deeply realized: first, we should strengthen the construction of leading bodies. Focus on strengthening the construction of ruling ability, constantly improve the quality of leading cadres, optimize the structure of leading bodies, strengthen supervision over leading cadres, implement the responsibilities of leading bodies, and comprehensively improve the ability of leading cadres at all levels to do a good job in tax work. The second is to strengthen the construction of cadres. Implement the work of strictly administering the team, combine the ideological style with the team, and ensure the implementation of Scientific Outlook on Development; Grasp the team in combination with the implementation of various disciplinary systems to ensure compliance with laws and regulations and administration according to law; Combined with the implementation of all the work, to ensure that the work is in place and the government decrees are smooth; Grasp the management team in combination with the implementation of post responsibilities to ensure its responsibility, efficiency and quality; Combine the image of law enforcement to grasp the team and ensure that the team is civilized, scientific, honest and courteous, upright and harmonious. The third is to strengthen and improve ideological and political work. Focusing on establishing a correct outlook on the world, life and power, we should pay close attention to ideological education and carry out educational activities to maintain the advanced nature of Communist party member and education on ideals, responsibilities, abilities and images. Carry out tax professional ethics education and patriotic, law-abiding, honest and polite civic education with dedication, fair law enforcement, honest service and honesty as the basic contents; Carry out activities to create civilized units, youth civilization, women's civilization demonstration posts, and strive to be civilized personnel, and carry forward the spirit of standing on posts and dedication. The fourth is to strengthen the construction of party style and clean government. Strengthen the education and system construction of clean government, strengthen the supervision of "two rights", intensify the punishment of corruption, establish an unwilling, unnecessary, unable and dare working mechanism of clean government, and improve the punishment and prevention system that pays equal attention to education, system and supervision. Fifth, vigorously create an atmosphere of unity and harmony. At work, we should conscientiously perform our duties, implement our work responsibilities, have a clear division of labor, strengthen unity and cooperation, and cooperate with each other. In team management, strict requirements, strict education, strict management and supervision, as well as care, guidance, encouragement and help, earnestly care about the work, study, life and progress of cadres and workers, so that the tax team has centripetal force, cohesion and combat effectiveness.