A summary of the spring breeze action of convenience tax

A summary of the spring breeze action of convenience tax

Summarizing the tax action of Spring Breeze for the convenience of the people can make the tax business easier and simpler. The following is a summary of the Spring Breeze Convenience Tax Action I recommended to you, hoping to bring you help.

Chapter 1: Overview of Spring Breeze Tax Convenience Action. In the coming year, Huangchuan national tax system will be carried out from top to bottom. Operation convenient tax spring breeze? A series of activities, by promoting the transformation of their own functions, focus on solving outstanding problems in tax management and tax service, create an efficient and convenient service system, and significantly reduce the burden on taxpayers.

First, the list of rights is more transparent and the list of responsibilities is open. Formulate the tax liability list of Huangchuan County State Taxation Bureau, and divide the rights and obligations of both parties. The list determines the tax management responsibilities in the form of enumeration and implements dynamic management.

The second is to speed up tax service and improve tax efficiency. Accelerate tax-related processing. Through bulletin boards, display screens, text messages and other channels, taxpayers are widely informed of the requirements and processes of 1 1 establishment, change, cancellation, entrusted collection and other matters, as well as 70 businesses related to the qualification recognition of general VAT taxpayers in tax qualification recognition management, so as to realize one-window and one-stop handling of all businesses.

Third, the first question responsibility is thoroughly implemented and the first question responsibility system is implemented. To ensure that taxpayers can contact Huangchuan National Tax, they only need to make a phone call, listen to a voice, enter a door, find a person and go to a window. Taxpayers consult the follow-up service, through the integration of service resources and the overall management of work tasks, realize an interface for service acceptance, contact the IRS for a number, consult and answer a caliber, conduct research and counseling once in place, and manage tasks as a platform to realize the in-depth implementation of the first inquiry responsibility system.

Fourth, tax cuts are in place to reduce the tax burden. Comprehensively clean up the information submitted by taxpayers, cancel unnecessary tax-related information submission, try out the tax-related information list system and improve the way taxpayers submit information.

Fifth, reapply for tax credit and explore the establishment of untrustworthy taxpayers? Blacklist? . Establish a taxpayer's bad record file management system, implement a taxpayer's bad record notification system, and prompt tax-related risks. Integrate taxpayers' bad records with untrustworthy taxpayers? Blacklist? Taxation follows risk management and tax credit rating management, and establishes and improves the taxpayer credit rating system.

Chapter II: The Spring Breeze Action of Convenient Taxation always aims at cultivating and practicing socialist core values, carrying forward * * * ideals, rallying spiritual strength and building moral fashion, in accordance with the principle of "About development? Learn from Lei Feng's good example and practice core values? In accordance with the spirit of the Notice on Centralized Action of Community Volunteer Service in Hai 'an County (No.5 County Civilization Office [20xx]), the Sixth State Taxation Bureau of Hai 'an carried out in depth according to the requirements of the county bureau? Convenience tax, Spring Breeze Action? A series of activities, which are summarized as follows:

First, leaders attach importance to and carefully organize activities.

The sub-bureau set up an activity leading group, headed by the director Ge Naiyi himself, composed of the deputy directors of each sub-bureau and the heads of various units. The leading group is responsible for the planning, organization and implementation of activities, inspection and acceptance, data collection, summary and reporting. Established at the same time? Hai' an national tax volunteer? Service team.

Second, enrich the connotation and highlight the theme.

The sub-bureau pays attention to enriching the connotation of activities and provides convenience services in various forms.

The first is to publicize and interpret the tax law. Volunteers use holidays to publicize the knowledge of tax law for taxpayers, and inform them of the ways of tax consultation and relief.56888.88888888886 In particular, patiently explain the preferential policies for small and micro enterprises, the policy of changing business tax to value-added tax, and introduce taxpayers to various convenience measures such as free filling service, appointment service and delayed service.

The second is to actively promote self-service taxation. Volunteers introduced the convenience of self-service taxation, the free access control identification card and the operation guide of self-service taxation system to taxpayers, and demonstrated the operation steps one by one, guiding taxpayers to change from selecting window taxation to online taxation and self-service teller machine taxation. Volunteers set up their own maintenance team to take turns on duty to ensure the normal operation of self-service tax equipment for 24 hours.

The third is to guide paperless office. The self-service area is equipped with off-line computers and on-site teaching, actively guiding and encouraging taxpayers to use the online application function, especially small-scale taxpayers (including non-pilot taxpayers whose business tax is changed to value-added tax) and individual accounts, and applying for invoices by using the online tax system, so as to minimize taxpayers' stay in the window and effectively improve tax efficiency.

The fourth is to implement the convenience service system. For the matters that taxpayers apply for, they should take the initiative to extend the service time and implement delayed service according to the urgent needs of taxpayers; If the taxpayer has not completed the tax-related matters during the off-duty hours on weekdays, the staff must complete the work for him, and will not urge the taxpayer to leave for any reason, and will not refuse to handle the tax-related matters for the taxpayer. In addition, according to the scale, characteristics, different needs and special circumstances of taxpayers, we will implement full-service and appointment service, improve tax service measures for taxpayers such as key industries, key tax sources, vulnerable groups and special groups, and handle urgent matters urgently, so that taxpayers can feel the warmth of tax collection for the convenience of the people with practical actions.

Third, actively sum up and consolidate the achievements.

The in-depth development of this activity has achieved the expected results. The sub-bureau takes this opportunity to formulate? Convenience tax, Spring Breeze Action? Long-term planning, guarantee? Learn from Lei Feng's good example and practice core values? The normalization and institutionalization of centralized community action volunteer service in Hai 'an County has made it an important way to provide taxpayers with quality services and provide taxpayers with more convenient, efficient and civilized tax service.

Chapter III: Overview of the action of collecting convenience tax in Spring Breeze? Operation convenient tax spring breeze? Since (hereinafter referred to as "Spring Breeze Action"), the third directly affiliated tax bureau has responded positively and acted quickly; Implementing educational practice activities with the general administration? Rooting project? For guidance, combined with the actual situation of export tax rebate business in our city, closely around? Maximize the convenience of taxpayers and standardize taxpayers? The purpose is to fully implement the important actions of the Municipal Bureau, such as "Three Cleanups and Degenerations", "Three Lists", "First Responsibility", and "Reducing Burden and Increasing Efficiency". The implementation of the above activities is now reported as follows.

First, fully implement the actions stipulated in "Spring Breeze Action"

(1) Strictly implement the relevant provisions of the administrative examination and approval items, and under the guidance of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Opening Administrative Examination and Approval Items and Other Related Work (No.20XX 10), clean up the specific situation of the import and export tax administrative examination and approval items in our city. At present, the relevant work is carried out in full accordance with the administrative examination and approval framework granted by the State Council, and the 17 non-administrative examination and approval items announced by the General Administration are gradually degenerated according to the one-year transition plan. At present, there is no disguised approval or approval beyond the scope of the list.

(II) Conscientiously implement the household law enforcement norms and clean-up work, strictly implement the requirements of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Releasing the Second Batch of Household Law Enforcement Projects (No.20xx 15), and clean up three household inspections involving export tax rebates respectively. Specifically, it includes: the information of special concern in the audit of export tax rebate (Guo [20xx] No.65), the first batch of information of special concern in the audit of export tax rebate (Guo [20xx] 143), and the household verification of export tax rebate for export goods with agricultural products as the main raw materials (Guo [20xx] No.685). During the clean-up process, a registration form for on-site verification and a feedback form for on-site verification enterprises were compiled, which further standardized the standards and requirements for home-based law enforcement, protected the legitimate rights and interests of taxpayers on the basis of preventing and combating the risk of tax fraud, and prevented the occurrence of multiple law enforcement problems.

(3) Thoroughly implement the requirements of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Cancellation Report of Degenerate Tax-related Documents (No.20x21) and cancel the declaration requirements of the original List of Duty-free Export Goods and Services (No.20xx 12 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)). And actively contact with the Municipal Bureau of Goods and Services to discuss the changes in management mode brought about by policy changes, and do a good job in the convergence of tax-free export business.

Second, constantly expand the characteristic content of Spring Breeze Action.

In the process of spring breeze operation, our bureau is not limited by the prescribed actions required by the documents. On the basis of in-depth analysis of the dumbbell-shaped economic structure of Beijing's foreign trade exports, we have implemented two management measures to implement the action concept of reducing burdens and increasing efficiency into the practice of export tax refund and exemption management. On the basis of combating and preventing the risks of tax fraud, we constantly expand the characteristics of Spring Breeze Action.

The dumbbell-shaped economic structure of Beijing's foreign trade export is the result of the joint action of the capital's economic center position and inland geographical location. On the one hand, focus on the heavyweight foreign trade enterprises at the level of central enterprises; On the other hand, small and micro export enterprises relying on international cities are actively developing. Accordingly, our bureau has implemented two management measures, one is classified management method, the other is rapid service management method; It has realized the two-way adjustment function and scientific management function of export tax rebate speed-up brake, and implemented the measures of reducing burden and increasing efficiency.

(a) with the help of the examination and approval information system, vigorously promote the classified management of export tax rebates.

Pay close attention to the quality and efficiency of tax refund, informationize and institutionalize the doubtful points of export tax refund management, and establish classified and graded management methods. In the original? Export Tax Refund Office Process Management System? On the basis of optimization and promotion? Export tax refund (exemption) approval process management system? , record in detail the whole process of each declaration from receiving orders to returning to the warehouse, classify and reflect the detention of doubtful points and the processing progress of related posts, so as to manage people by system and regulate the working standards and requirements of tax personnel to the maximum extent.

The implementation of classified management measures for export tax refund (exemption) not only clears up the long-term outstanding enterprise declarations, but also keeps the tax refund (exemption) settlement exchange rate at a low normal level. Before the implementation of the Administrative Measures, * * * left 20XX declaration batches in two years of 20XX and 20XX, involving tax refund amount of 6. 300 million yuan of long-term unfinished business. Since the implementation of the "Administrative Measures", 223 batches of unfinished tax refund enterprises have been declared daily for 53.33 million yuan, and the audit completion rate has reached 99. 7 1%, the effect of classified management of doubtful points has been further reflected. ? Average time of audit processing? It has also been shortened from the previous batch of 67 days to the current batch of 25 days.

(2) Guided by enterprise compliance and internal control mechanism, publicly implement the measures for the administration of quick service of export enterprises.

The Measures for the Administration of Quick Service for Export Enterprises is an important measure jointly implemented by the Municipal State Taxation Bureau and the Municipal Commission of Commerce to speed up the progress of export tax rebate. For foreign trade enterprises enjoying quick service, the approval of export tax refund (exemption) will be completed within 10 working days, and for production enterprises enjoying quick service, the declaration and approval of the current month will be realized.

In order to further improve the fast service management mode, our bureau starts with the compliance management of export enterprises and strengthens the internal control of enterprise tax refund risk. Taking risk management as the core, drawing lessons from the theories and methods of internal control management of enterprises at home and abroad, Ernst & Young's financial and taxation experts jointly drafted the Guide to Internal Control of Tax Risks of Export Tax Refund (Exemption) for Enterprises, which is in line with international COSO management and contains five aspects 17, which points out the direction for enterprises to carry out internal control management.

After the implementation of the quick service measures, the tax refund cycle was obviously shortened, which directly reduced the operating costs of enterprises and strongly supported the development of export enterprises in our city. In 20XX, Beijing State Taxation handled a total of 265.438+0.6 billion yuan in export tax rebates. Among them, the total export tax rebate of 74 express service enterprises reached 65.438+0.027 billion yuan, accounting for 47.5% of the city's export tax rebate, and basically realized half of the city's foreign trade export tax rebate within 654.38+00 days.

Third, it is in line with the purpose of Chunfeng Action Society.

What taxpayers need is what taxpayers need. Carry out multi-channel and multi-form business consultation and policy consultation to? Nine items? It is completely in line with the purpose of Spring Breeze Action to serve taxpayers.

(a) in accordance with the requirements of State Taxation Administration of The People's Republic of China first asked responsibility system, timely release and update the "letter to taxpayers", unified inform and standardize tax procedures and standards.

(2) According to the relevant policy management requirements of State Taxation Administration of The People's Republic of China, timely draft and issue the Notice on Export Tax Refund (Exemption) Certificates without Electronic Information Declaration, and the Notice of Beijing State Taxation Bureau on Relevant Issues Concerning the Overdue Declaration of Export Tax Refund (Exemption) Certificates, so as to help enterprises quickly respond to policy changes and smoothly pass the policy adjustment period.

(3) Actively expand the application scope of online declaration service platform, and start to develop related applications of document declaration and tax exemption declaration of production enterprises, effectively reducing the number of trips to and from tax authorities.

(4) Strengthen the construction of internal and external websites and increase? Tax refund library? 、? Interpretation of tax refund policy? 、? Tax refund guide? 、? Online declaration service platform? 、? Video lecture hall? Personalized module, strengthen the function of service-oriented website.

(5) Actively use information propaganda to open a WeChat service platform? Beijing national tax export tax rebate? Issue the tax refund policy in time, pay attention to the hot spots of tax refund and answer taxpayers' questions.

(six) to carry out export tax refund (exemption) business guidance training, training courses will be made into video materials, through WeChat, extranet and other channels to carry out regular publicity and guidance.

(seven) to carry out the activities of creating youth civilization and tax law publicity month, to start the emergency plan for the peak period of declaration, to set up a window audit post, and to reconcile the periodic peak-valley contradiction of export tax rebate declaration.

(eight) actively solve dozens of problems reflected by the export tax rebate department of the county bureau, carry out field research work, understand the actual situation and solve practical difficulties.

(9) Multiple organizations? Tax refund lecture hall? Take the internal business training such as policies, systems and management as the starting point, and strive to improve the business level of all employees.

Fourth, the next step of the Spring Breeze Action is to work in stages

(a) in accordance with the requirements of the Municipal Bureau, actively and effectively implement the contents of the Spring Breeze Action.

(2) According to the requirements of the Notice of State Taxation Administration of The People's Republic of China on Further Standardizing the Management of Tax-related Documents, organize and carry out the self-made documents cleaning work of export tax refund within the city.

(three) to further sort out the list of non-administrative licensing items, and do a good job in the sorting management of cancelled and retained projects after the transition period.

(four) to further standardize the city's export tax rebate related processes and information standards submitted by enterprises, and update the content of tax rebate guidelines.

(five) continue to carry out unannounced visits to export tax rebates, understand the progress and existing problems of export tax rebate business from multiple angles, reward and punishment simultaneously, and eliminate management dead ends.

Although the situation of foreign trade export is grim in recent two years, the total amount of export tax refund (exemption) of our bureau has also decreased. However, under the policy guidance of Spring Breeze Action, a series of service measures adopted by our bureau are not only the optimization of tax refund process, but also the acceleration of tax refund service, which directly reduces the cost of export enterprises and effectively embodies the goal of reducing the burden for taxpayers through action. Among them, our bureau has always adhered to the tax refund policy of paying equal attention to decentralization and risk management, and has also played a positive role in creating a benign ecological environment for export enterprises.

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