In the guiding ideology of "Opinions on Further Deepening the Reform of Tax Collection and Management" (hereinafter referred to as "Opinions"), it is proposed that the reform of tax collection and man

In the guiding ideology of "Opinions on Further Deepening the Reform of Tax Collection and Management" (hereinafter referred to as "Opinions"), it is proposed that the reform of tax collection and management should focus on taxpayers, take the electronic reform of invoices as a breakthrough, and take tax big data as the driving force. 2. In the guiding ideology of Opinions, it is proposed to build a smart tax with high integrated functions, high safety performance and high application efficiency.

3. The "Four Essentials" in the Opinions refer to precise law enforcement, fine service, precise supervision and sincere governance.

4. "Six Persistences" should be achieved in the working principles of the Opinions, namely: upholding the overall leadership of the Party and ensuring that the decision-making arrangements of the CPC Central Committee and the State Council are fully implemented; Adhere to the rule of law, be good at using the rule of law thinking and the rule of law to deepen reform, constantly optimize the tax law enforcement methods, and strive to improve the level of tax legalization; Adhere to the convenience of the people, further improve the measures to facilitate the service of enterprises, and better meet the reasonable needs of taxpayers; Adhere to the problem orientation, focus on making up the shortcomings and strengths, and effectively solve the outstanding problems in tax collection and management; Adhere to reform and innovation, deepen the "streamline administration, delegate power, strengthen regulation and improve services" reform in the tax field, and promote all-round changes in the concepts, methods and means of tax law enforcement, service and supervision; Adhere to the concept of system, promote various reform measures as a whole, and improve the efficiency of tax governance in an integrated manner.

5. The objectives of the three stages of tax collection and management reform: < /p > By 222 → significant progress has been made in the convenience and accuracy of tax supervision in tax law enforcement and standardized tax and fee services; < /p > By 223 →1, a new tax law enforcement system of "no risk, no disturbance, and strong intelligence control in the whole process" will be basically established to realize the transformation from empirical law enforcement to scientific and accurate law enforcement; A new tax and fee service system of "offline service without dead ends, online service without fighting and customized service with wide coverage" has been basically established, realizing the transformation from undifferentiated service to refined intelligent personalized service; A new tax supervision system based on "double random and one open" supervision and "internet plus supervision" as the basic means, supplemented by key supervision and "credit+risk" supervision has been basically established, and the transformation from "controlling taxes by votes" to "managing taxes by numbers" has been realized. < /p > By 225, we will deepen the reform of tax collection and management system and achieve remarkable results, basically build a powerful and intelligent tax, form a first-class intelligent administrative application system in China, and comprehensively improve the supervision ability of tax law enforcement services.

6. At the training video conference on the implementation of the Opinions in the national tax system, Huang Liming summarized the background and significance of the Opinions as "one theme, two main businesses, four new systems and six key points". One theme is called synthesis; The two main businesses refer to doing a good job in taxation and bringing a good team; The four new systems refer to the four new systems of tax law enforcement, service, supervision and governance; The six categories mainly refer to more efficient tax governance, more accurate tax enforcement, more sophisticated tax services, more accurate tax supervision, more sincere tax governance and stronger organizational guarantee.

7. Intelligent tax construction "four ones" intelligent collection means that in 222, the intelligent collection of corporate tax information and natural person tax information will be basically realized, and in 223, the intelligent collection of tax authority information and tax personnel information will be basically realized.

8. The work arrangement for the steady implementation of electronic invoice reform is to build a national unified electronic invoice service platform in 221, which will provide taxpayers with services such as application, issuance, delivery and inspection of electronic invoices 24 hours a day. Formulate national standards for electronic invoices, promote the electronization of invoices in railways, civil aviation and other fields in an orderly manner, and basically realize the electronization of invoices in all fields, all links and all factors in 225, and strive to reduce institutional transaction costs.

9. It is pointed out in the Opinions that improving the accuracy of tax law enforcement means innovating administrative law enforcement methods, effectively using non-mandatory law enforcement methods such as persuasion and education, interview warning, etc., so that law enforcement is both strong and temperature, and the combination of leniency and severity and jurisprudence is achieved. Resolutely prevent extensive, selective and "one size fits all" law enforcement. Accurately grasp the boundary between general tax-related violations and tax-related crimes, and do it according to law and punish them. In the field of tax law enforcement, research and promote the "first violation without punishment" list system. Adhere to the principle of inclusiveness and prudence, actively support the healthy development of new industries, new formats and new models, improve tax law enforcement based on problems, and promote tax payment according to law and fair competition.

1. The Opinions of the State Administration of Taxation implements the establishment of the "Nine Ones" working mechanism, which refers to a ledger supervision, a set of indicators evaluation, a caliber interpretation, a reader guidance, a list display, a set of reports reflection, a dynamic recommendation, a set of template operations and a log record.

11. The six stages of the implementation of the Opinions are mobilization and deployment, steady progress, initial success, comprehensive breakthrough, consolidation and promotion, and summary and evaluation.

12. Work contents of each stage of tax collection and management reform: < /p > (1) Mobilization and deployment stage (March-end of July, 221)

(1) Conveying the spirit of learning documents. (2) Establish a working mechanism for implementation. (3) Mobilize and deploy reform. (4) Refine the division of reform tasks. (5) Carry out propaganda and interpretation work. (6) Carry out special counseling training. (7) deploy and carry out reform pilots. < /p > (2) Steady progress stage (August, 221-end of 221)

(8) Flip-chart operations advance the table. (9) Make overall planning and integration. (1) Establish a reform direct link mechanism. (11) Launch the first batch of highlights. < /p > (3) Initial stage of effectiveness (January 222-the end of 222)

(12) Strengthening reform. (13) Actively publicize the effectiveness of the reform. (14) achieved the second batch of results. < /p > (4) comprehensive breakthrough stage (January 223-the end of 223)

(15) timely promotion of pilot experience. (16) to achieve the third step. (17) Organize mid-term evaluation. < /p > (5) Consolidate the promotion stage (January 224-end of June 225)

(18) Refine the implementation arrangements for the next two years. (19) Looking back on the implementation. (2) Carry out typical tree selection activities. < /p > (6) Summary evaluation stage (July-end of December, 225)

(21) Complete the reform task in an all-round way. (22) Conduct a comprehensive assessment. (23) make a summary report. (24) Carry out closing publicity.

13. The documents issued by the provincial bureau on the implementation of the Opinions are as follows:

A document was issued on April 14, and the Hebei Provincial Taxation Bureau issued a notice to set up a leading group for the implementation of the Opinions.

On April 25th, a document was issued, No.2211 of Hebei Tax Implementation Office, and the Notice of the Office of the Leading Group for the Implementation of Opinions on Defining the Office Personnel and Working Mechanism.

On April 27th, it issued a document, Ji Shui Fa No.22142, to thoroughly study and implement the Notice of Opinions.

15. The State Administration of Taxation has formulated the Division of Tasks for Implementing the Opinions on Further Deepening the Reform of Tax Collection and Management, which further refines the 24 categories of key tasks identified in the Opinions into 1 reform measures, which are divided into three categories: (1) reform measures implemented at the level of the State Administration of Taxation (category I, 17 items); (2) reform measures that all localities need to implement in accordance with the unified arrangements of the State Administration of Taxation (category II, ***4 items); (3) All localities can actively explore the reform measures (three categories, 43 items * * *), which are mainly related to facilitating tax and fee services, optimizing law enforcement methods, strengthening tax source management, deepening information sharing, promoting tax administration, etc., and need to give full play to the reform matters that need to be creatively implemented by all localities.