What does China’s tax spirit mean?

China’s tax spirit: “Be loyal and responsible, respect the law and discipline, and build a strong country through taxation.”

The Nandan Taxation Department promotes and practices the spirit of Chinese taxation:

1. Be loyal and responsible, and support the reform with the spirit of the tax iron army

On August 13, 2018, In the first half of the year, a special meeting on comprehensively and strictly administering the party and a report meeting on the implementation of the ideological responsibility system were held to deploy the tasks of strictly administering the party in the second half of 2018, organize the study of the advanced deeds of seven comrades including Zheng Derong and Zhong Yang, and guide the majority of cadres Employees are in the transitional period of the reform of the national and local tax collection and management systems.

2. Advocate the law and discipline, and show the tax style with a clean and honest style

Since August, the 2018 tax law enforcement inspection work has been carried out in accordance with the unified deployment of superiors, and full use of the internal control and supervision of the tax system The platform verifies law enforcement doubts. Focus on supervising the implementation of 13 tax reduction measures launched by the State Council, as well as the risk management of value-added tax invoices, and promptly summarize and rectify the problems discovered by the supervision to ensure the strict implementation of various national tax preferential policies and the strict compliance with the bottom line of tax collection in accordance with the law.

3. To build a strong country through taxation, focus on the main business of taxation and maintain the spirit of taxation forever

In accordance with the overall requirements of "two correctnesses and two promotions" of institutional reform, we must do a good job in the main taxation business and keep in mind that " With the mission of "gathering wealth for the country and collecting taxes for the people", we strictly abide by the principle of organizational income, unify tax inspection and law enforcement standards, adhere to the management idea of ??"grasping the big, controlling the medium, and stabilizing the small", starting from non-ferrous metals, electric power, chemicals, and wine industries , building materials, commerce, construction installation, finance and insurance, real estate and other key tax source industries to find breakthroughs to collect all receivables and ensure steady growth of organizational income.

Extended information

The seven elements of the tax system:

1. Taxpayer, also known as taxpayer, refers to the person directly responsible for paying taxes under the tax law. Obligated social organizations and individuals are the bearers of tax obligations. Taxpayers include natural persons and legal persons.

2. The taxable object, also known as the taxable object, refers to what is taxed under the tax law.

3. Tax rate, which is the ratio between the amount of tax payable and the object of taxation. It is the measure for calculating the amount of tax payable and reflects the degree of taxation. There are three basic forms of tax rates: proportional tax rate, progressive tax rate (full progressive and excess progressive) and fixed tax rate.

4. The tax payment stage refers to the stage during the entire circulation process of goods when taxes must be paid in accordance with tax laws.

5. The tax payment deadline is the specific time for taxpayers to pay taxes to the tax authorities as stipulated in the tax law. There are generally two types of collection: pay-per-time and periodic collection.

6. The tax place refers to the place where taxes are paid. Generally, it is the taxpayer's domicile, but there are also regulations where the business takes place.

7. Tax preferences refer to the provisions of the tax law that exempt certain specific taxpayers or tax objects from part or all of their tax obligations. In terms of purpose, there are two types: caring and encouraging.

People's Daily Online - Nandan Taxation Department promotes and practices the spirit of Chinese taxation? Promote the quality and efficiency of taxation work

Baidu Encyclopedia - Taxation