Briefly explain the role of taxation in promoting the construction of a harmonious society

As the main source of national fiscal revenue and an important lever for regulating the economy, taxation 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 tax collection and administration functions on behalf of the country, in the process of promoting the construction of a harmonious society, it gives full play to its tax functions, coordinates the goals of tax work with the overall goals of economic, political, social and cultural development, and contributes to building a harmonious society. made a positive contribution to society.

1. Provide 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 have always adhered to the organizational revenue principle of "taxing taxes in accordance with the law, collecting everything that is due, resolutely not collecting 'excessive taxes', and resolutely preventing and stopping ultra vires tax reductions and exemptions", and have correctly resolved taxation in accordance with the law and external interference, collection and optimization in accordance with the law We must correctly handle the contradictions between service, lawful collection and administration, and the completion of revenue tasks, and correctly handle the contradictions between standardized management and social contradictions, performance of responsibilities and human dignity, basic work and long-term development, investment environment and taxation environment, using the principles of tax law and scientific methods. , establish a revenue growth mechanism that coordinates taxation and economic development. Strengthen the investigation of the tax base, find out the current status of the tax base, strengthen analysis and forecasting, and improve regular analysis files. Pay attention not only to changes in the total tax amount, but also to structural changes in various tax types and industries that directly affect the tax base and related economic indicators. changes between them, timely grasp the important factors affecting income changes, and enhance the predictability and initiative of the organization's income work. Strengthen the monitoring of key tax source enterprises and key tax source industries, timely grasp the situation of new tax sources, seize the pillar tax sources, control small and medium-sized tax sources, and actively clean up the households that are not taxed or managed. Introducing scientific and refined management methods, strengthening the collection and management of current taxes, strict declaration management, strengthening audit and tax calculation, strict tax deferment approval, and ensuring that taxes are paid into the treasury in full and in a timely manner. At the same time, state tax authorities at all levels rely closely on the support of local party and government leaders and various departments and all sectors of society to establish a coordinated and effective tax protection mechanism, form a common sense and joint force for the whole society to govern taxation in accordance with the law, and create a social atmosphere of taxation in accordance with the law and integrity. .

2. Create a fair and just tax environment

Government of taxes according to law is the soul of taxation work, an important part of governing the country according to law, and an inevitable necessity to maintain social fairness and justice in the field of taxation Require. Only by adhering to the rule of law and creating a democratic, legal, fair and just tax environment can the goal of building a harmonious society be achieved.

In work practice, we strictly implement various tax laws and regulations, conscientiously implement tax substantive laws, thoroughly implement the "Tax Collection and Administration Law" and other procedural laws, conscientiously implement the "Administrative Licensing Law", and strictly comply with statutory regulations authority and procedures to exercise powers and perform duties; strengthen law enforcement supervision, conscientiously implement systems such as review of audit cases and collective hearing of major cases, effectively conduct administrative penalty hearings, reconsiderations and responses, and comprehensively implement the tax law enforcement responsibility system and accountability system, Promote the transparency of government affairs, establish an internal and external supervision network, implement full-process and all-round supervision of tax law enforcement powers, and ensure legal administration and standardized law enforcement. Strictly implement the turnover tax policy, and in accordance with the requirements of invoice control, online comparison, tax source monitoring, and comprehensive management, focus on general taxpayers of value-added tax, waste material management and agricultural and sideline product acquisition enterprises, and "four invoices" management. VAT management. Strictly implement the corporate income tax policy, improve the management system, strengthen basic management, standardize administrative approval, improve approved collection, and further strengthen and standardize corporate income tax management in accordance with the requirements of managing the tax base, improving remittance, strengthening assessment, and classified management. Strictly implement foreign-related tax policies, increase the promotion of tax review and assessment and foreign-related tax audits, strengthen the monitoring and management of key industries, key enterprises and large loss-making households, intensify anti-tax avoidance work, and actively promote the advance pricing management system. Strictly implement the export tax rebate (exemption) policy, carefully study and solve the problems encountered in the implementation of the new export tax rebate mechanism, and prevent the occurrence of new debts. At the same time, relying on the "golden tax" project and the port electronic law enforcement system, constantly improve the management system and strengthen management Measures should be strictly reviewed and analyzed to speed up the progress of tax refunds and tax exemptions and credit transfers, and prevent and crack down on tax fraud and other illegal activities. 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 foundation for taxation and healthy economic development, and an important feature of a harmonious society.

Continuously strengthen tax collection and management, improve the quality of tax collection and management, strengthen tax household registration management, conscientiously exchange and compare tax registration information with relevant department information, strengthen the management of opening, changing, canceling, suspending business, and businesses that have not reached the tax threshold, Prevent missed tax collection and management; strengthen invoice management and strictly manage taxes with invoices; strengthen the management of anti-counterfeiting tax control devices, actively and steadily promote the application of tax control cash registers; implement the tax administrator system, conduct tax assessments, and comprehensively control taxpayer management situation, discover problems in a timely manner, and take measures to encourage taxpayers to declare taxes truthfully; strengthen tax analysis, make full use of various information materials, analyze and calculate the gap between taxpayers’ actual taxes and payable taxes, and strengthen management in a targeted manner.

In tax audits, we should carefully study the audit methods and methods that adapt to the new situation and new circumstances, constantly improve the audit work mechanism, and innovate audit work ideas; conduct audits in strict accordance with the prescribed procedures and law, and strengthen the reporting and transfer of cases. , investigation and supervision of assigned cases and major cases, focusing on investigating and punishing the false issuance and acceptance of false issuance of special value-added tax invoices, the use of other deductible vouchers to defraud export tax refunds, and the use of false accounts, multiple sets of accounts, and off-book operations to evade taxes. illegal activities; intensify the trial and enforcement of cases, expose major cases in a timely manner, and strictly implement the regulations on the transfer of suspected criminal cases to judicial organs; in accordance with the unified deployment of the country, concentrate on in-depth investigation of steel production enterprises, cement production enterprises, waste materials Special tax rectification actions were carried out in four industries, including recycling companies and production and processing companies that use agricultural and sideline products as the main raw materials, and coordinated with the public security departments to jointly carry out special actions to crack down on tax-related crimes. By intensifying inspections, we will standardize tax order and purify the tax environment.

4. Establish a dynamic taxation work mechanism

Innovation is the soul of a nation’s progress, an inexhaustible driving force for a country’s prosperity, and the source of eternal vitality for the taxation industry. The Zhaoqing Municipal State Taxation Bureau has deepened the reform of tax collection and administration and established a new tax collection and administration model. In accordance with the requirements of informatization and specialization, it has improved the collection and administration system, standardized the organizational structure, optimized business processes, clarified the division of responsibilities, and established a complete and highly operable The post responsibility system strengthens the work connection between collection, management, inspection and business management departments, and establishes and improves the taxation system that is "based on tax declaration and optimization of services, relying on computer networks, centralized collection, focused inspection, and strengthened management" Collection and management model. Do a good job in the comprehensive and standardized application of tax information management systems such as the "Golden Tax" project, collection management system, administrative management system, and "three major application systems" integrated application system, and strengthen computer monitoring of VAT management and VAT special invoice certification information Enterprise collection and taxpayer information "one-stop" management work, accelerate the establishment of the finance and tax treasury bank online tax payment system, and gradually realize the electronic tax storage and paperless tax collection; strengthen information quality management, formulate and improve information data Management system, strengthen the management and control of all aspects of basic data generation, verification, and use to ensure the integrity, authenticity and accuracy of information data; deepen the application of information resources, strengthen data connection and sharing, and expand data analysis The scope of application, strengthen the comparison and vertical and horizontal analysis of data, give full play to the role of information systems in tax anomaly warning, dynamic monitoring, decision support, etc.; strengthen information security management, establish a network security, equipment security, computer room security and data security Focus on information system security management system.

5. Establish a harmonious and honest collection relationship

A harmonious and honest collection relationship is a concrete manifestation of harmonious taxation and a harmonious society. This requires the tax department to establish the concept of gathering wealth for the country, enforcing the law for the people, and serving taxpayers with integrity, listen extensively to taxpayers' opinions and suggestions, focus on solving hotspots, difficulties, and focus issues that taxpayers are concerned about, and enthusiastically serve taxpayers. Good tax service work; establish the concept that fair law enforcement is the most fundamental service to taxpayers, enforce the law impartially, enforce the law in a civilized manner, optimize services in law enforcement, and strengthen management in services; establish seriousness, responsibility, enthusiasm and patience as the basic requirements for high-quality tax services concept, extensively carry out tax delivery laws and policy service activities, and publicize tax policies to taxpayers in a timely, accurate and comprehensive manner; establish the concept that quality and efficiency are the standards for high-quality tax services, optimize tax handling processes, simplify approval procedures, and improve work Efficiency, streamlining the report materials required to be submitted by taxpayers, and providing taxpayers with convenient, fast, accurate and efficient services. Strengthen tax publicity and guidance, and take the form of symposiums, lectures, tutoring classes, etc. to help taxpayers master tax law knowledge and become familiar with tax procedures.

Further improve service specifications including time-limited services, first inquiry responsibility, open government affairs, and civility and courtesy, improve the tax service quality assessment system, and realize the standardization and institutionalization of tax services. Further improve the functions of the tax service department, and in accordance with the requirements of unified acceptance, internal operation and processing, and time-limited commitments of the tax service department, tax matters will be unified and handled by the window of the tax service department to facilitate taxpayers' tax processing. Improve the telephone tax filing and tax bank online declaration and withholding systems, speed up the pace of the tax treasury bank online network, and gradually establish a diversified tax declaration method that combines 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 the tax department in building a harmonious society, we must adhere to the people-oriented approach, strengthen team building, fully mobilize the enthusiasm and creativity of cadres and workers, and form mutual support and understanding between cadres and workers, and between superiors and subordinates. , a harmonious, harmonious, comfortable and smooth business platform for officers to create a national tax team that is honest, friendly, upright and harmonious, and achieves the all-round development of people, economy and society.

In practice, we have profoundly realized that: First, we must strengthen the construction of the leadership team. With strengthening the construction of governance capabilities as the core, we will continuously improve the quality of leading cadres, optimize the structure of the leadership team, strengthen the supervision of leading cadres, implement the responsibilities of the leadership team, and comprehensively improve the ability of leading cadres at all levels to do a good job in taxation. The second is to strengthen the construction of cadre teams. Implement all tasks of strictly managing the team, and manage the team in conjunction with ideological and style management to ensure the implementation of the Scientific Outlook on Development; manage the team in conjunction with the implementation of each disciplinary system to ensure compliance with laws and regulations and administration in accordance with the law; combine the implementation of every work The governance team ensures that the work is in place and the government orders are smooth; the governance team combines the implementation of job responsibilities to ensure that it is in place, responsible, efficient and high-quality; the governance team combines the establishment of a law enforcement image to ensure that the team enforces the law in a civilized, scientific, honest and courteous manner, and is upright and harmonious. The third is to strengthen and improve ideological and political work. With the core of establishing a correct world outlook, outlook on life, and outlook on power, we must pay close attention to ideological education, and solidly carry out educational activities to maintain the advanced nature of Communist Party members and education on ideals, responsibilities, abilities, and images; carry out love and dedication to work, fair law enforcement, and Tax professional ethics education with honest service and probity as the basic content and citizen education with patriotism, law-abiding, integrity, and etiquette; carry out activities to create civilized units, youth civilized accounts, women's civilized demonstration posts, and strive to be civilized personnel, and promote the work-based and dedicated The spirit of dedication. The fourth is to strengthen the construction of party style and clean government. Strengthen anti-corruption education and system construction, strengthen the supervision of "two powers", intensify the punishment of corruption, establish an anti-corruption work mechanism that prevents people from doing things they don't want to do, don't have to do, can't do, and dare not do, and improve the punishment system that is consistent with reality and pays equal attention to education, systems, and supervision. defense system. Fifth, vigorously create an atmosphere of unity and harmony. At work, we not only conscientiously perform our duties, implement work responsibilities, achieve a clear division of labor, but also strengthen unity and cooperation to achieve mutual cooperation. In team management, we not only have strict requirements, strict education, strict management, and strict supervision, but also pay attention to care, guidance, encouragement, and help, and truly care about the work, study, life, and progress of cadres and employees. Only such a tax team has the characteristics Centripetal force, cohesion and combat effectiveness