How to write a tax research article?

Taxation Research Article [Reporting Material] At a time when the overall situation is conscientiously implementing the spirit of the ## Local Taxation Bureau’s Half-year Taxation Work Conference and paying close attention to the implementation of various taxation work, we are pleased to welcome the party group of the State Local Taxation Bureau Comrade Secretary ** and his party came to our bureau to inspect and guide the work. Here, on behalf of all the tax cadres of the Qiemo County Local Taxation Bureau, I would like to express my warm welcome and heartfelt thanks to all the leaders who have traveled thousands of miles and worked tirelessly to inspect and guide the work of our bureau! Next, I will report to all the leaders present on the progress of Qiemo County and the work of our bureau as follows:

1. Basic overview of ** County

Qiemo County is located in the Tarim Basin On its southeastern edge, it borders Ruoqiang County in the east, Minfeng County in Hotan Prefecture in the west, the Altyn Mountains in the south and Tibet, and extends into the Taklimakan Desert in the north to face Yuli County and Shaya County in Aksu Region. It was once the "Jade City" in ancient times. The birthplace of the "Silk Road" and an important town on the southern route of the "Silk Road", it was the seat of the Qiemo Kingdom and the Xiaowan Kingdom of the thirty-six Western Regions in the Han Dynasty. The county has a total area of ??140,250 square kilometers, making it the second largest county in the country. The county has a total population of 60,000, consisting of 13 ethnic groups including Uygur, Han, Hui, Mongolian, Manchu and Kazakh. The county governs 1 town, 11 townships (3 animal husbandry townships), 1 fine seed farm, 2 state-owned pastures, and 2 comprehensive agricultural development zones. The Qiemo Detachment of the Second Agricultural Division of the Xinjiang Production and Construction Corps is stationed in the county. The main battlefields of the Tazhong No. 4 oil field, which has been developed with over 100 million tons of integrated oil fields, and the five major risk oil exploration and development zones in southeastern Tajikistan that the state invites for external bidding are also in Qiemo County. In 2004, Qiemo County achieved a gross local product (GDP) of 360.59 million yuan, an increase of 8.93 yuan over the previous year based on comparable prices. The per capita GDP reached 6206.4 yuan, an increase of 422.5 yuan over the previous year. Local fiscal revenue remained stable, with local fiscal revenue reaching 116.4 million yuan throughout the year.

II. Basic Overview of the Unit

Our bureau currently has 29 employees, including 16 Han employees and 13 Uyghur employees; 14 male employees and 15 female employees; There are 11 Communist Party members and 1 League member; 15 people have a college degree or above, and 10 people have a technical secondary school degree. Our bureau is responsible for the tax collection and management of 11 townships, 1 town, 2 farms and 1,623 individual industrial and commercial households and enterprises in the county. Tax revenue jumped from 5.52 million yuan in 1994 to 58.22 million yuan in 2004, an increase of more than 10 times in ten years, making a certain contribution to local finance.

Since the establishment of our bureau in 1994, while focusing on taxation work, we have also paid close attention to the creation of spiritual civilization. It has successively won more than ten district-level and national-level honors and dozens of county-level and state-level honors, including "National Advanced National Unity Unit", autonomous region-level "Civilized Unit", autonomous region-level "Youth Civilized Number", and autonomous region local tax system "Civilized Unit". level honor, and achieved a great harvest in the construction of "three civilizations".

3. Development of education on the advanced nature of party members

Since February this year, our bureau has carried out solid work among all party members and cadres in accordance with the unified arrangements of the Qiemo County Party Committee and the State Local Taxation Bureau. Educational activities on the advanced nature of Communist Party members have achieved good results. In the party members’ advanced nature education activities, the questions and opinions raised by the masses were sorted out and summarized, and they were mainly reflected in the following ten aspects: First, there is a lack of systematic study of political theory by leading cadres, especially in carrying out theory based on the actual conditions of their own units and industries. There is not enough learning; second, the standardization and planning of work need to be strengthened. It is still insufficient for the leadership team to conduct research, deployment and timely summary of the overall phased work. The director's office meeting studies more transactional work and not enough strategic and overall issues; third, team members do not have a clear division of labor and responsibilities. Fourth, the ideological and political work must be further strengthened; fifth, in the employment mechanism, there is a lack of incentive mechanism to reward the good and punish the bad; sixth, there is still a certain gap in the team members’ ideological understanding of integrity and self-discipline work; seventh, the care for employees’ lives is not detailed enough; eighth, The contact with the masses is not close enough; ninth, the tax publicity is not enough; tenth, the contact and coordination with relevant departments are not enough.

In response to the questions and opinions raised by the masses, our bureau has formulated some practical rectification measures based on careful research: (1) Strengthen the study of political theory and business knowledge. To further improve the learning system of the leadership team, it is necessary to regularly study political theory with employees, especially to organize the study of the important thought of the "Three Represents", to deeply understand its spiritual essence and rich connotation, and to enhance the consciousness of practicing the "Three Represents" sex. In terms of business knowledge learning, a tax business knowledge training class is held every year, and relevant experts are invited to give lectures to improve the tax business theoretical level of the leadership team members; (2) Strengthen the standardization and planning of work. Hold director's office meetings quarterly to summarize quarterly work in a timely manner, make scientific and reasonable arrangements and deployments for the next quarter, and clarify the work goals that each department should achieve; (3) Further clarify the division of labor and work of team members responsibility. Except for major matters submitted to the director's office meeting for discussion and decision, leaders in charge should dare to make decisions and take responsibility for matters within the scope of their responsibilities; (4) Strengthen ideological and political work and improve the ideological and moral quality of cadres and employees. For important documents issued by superiors, a meeting of all cadres and workers must be convened in a timely manner for careful communication and study, and major matters involving the interests of cadres and workers must be promptly notified to all cadres and workers; (5) Further establish and improve the work system of the agency, and formulate operational We must establish strong evaluation methods for the morality, ability, diligence, and performance of agency staff, establish a complete incentive mechanism, care about the growth and progress of cadres and employees, and mobilize the enthusiasm and initiative of cadres and employees; (6) Leading cadres must strictly implement all aspects of integrity and self-discipline. According to the regulations, we must strengthen self-discipline and effectively implement self-examination, self-policing, self-motivation, and self-respect. At the same time, it is necessary to improve the internal supervision system and strengthen supervision; (7) Take the Tax Publicity Month as an opportunity to publicize tax knowledge to all walks of life in various ways and means, enhance taxpayers’ tax awareness, and strive for their support and support for local tax work. Understand; (8) Strengthen the relationship between the leadership team and employees, especially the employees in difficulty in the unit. Team members should provide "one-on-one" assistance to employees in need of the unit, and then strengthen the management of the employee canteen and continuously improve the living conditions of employees; (9) Strengthen contact with the county party committee, county government and relevant units to Obtain their support and understanding of local tax work. Create a good external environment for the development of all work of our bureau.

Through careful rectification, we have solved the canteen management issues that had many employees' opinions. Now most employees are quite satisfied with the unit canteen. The target assessment of employees has also been successfully implemented in the second quarter, and rewards and punishments are clear. The assessment effectively avoids the phenomenon of "doing and not doing the same thing" and "doing the good and bad things" in the work, and improves the enthusiasm of the cadres. For some problems that cannot be rectified in a short period of time, such as some institutional problems, we try our best to continue to improve them.

Through advanced nature education, our bureau actively explores the establishment of a long-term mechanism to maintain the advanced nature of Communist Party members, institutionalizes rectification measures, and solves outstanding problems in the long run and fundamentally. In accordance with the principles of practicing, summarizing, improving and improving, we have perfected a set of long-term mechanisms to strengthen party building, including: "Party Member Learning System", "Party Member Contact with the Masses System", "Major Decision-making Within the Party" "Opinion Soliciting System", etc., but whether all these rules and regulations can be fully implemented requires further strengthening of supervision and assessment, and further promoting local taxation work through the strict implementation of various rules and regulations.

IV. In terms of organizational income

As of September 20, our bureau’s *** organization has received 63.047 million yuan in various incomes, achieved tax revenue of 53.96 million yuan, and completed the annual plan of 66 million yuan 81.76 yuan, 6 percentage points faster than planned progress, an increase of 14.38 million yuan over the same period last year, an increase of 36.33 yuan. Among them: business tax revenue is 9.94 million yuan, corporate income tax revenue is 1.966 million yuan, personal income tax revenue is 2.386 million yuan, resource tax revenue is 18.816 million yuan, urban construction tax revenue is 20.625 million yuan, and land use tax revenue is 169,000 yuan.

Other income: 8.689 million yuan in education surcharges, 319,000 yuan in people's education funds, and 78,000 yuan in cultural undertaking construction fees. The income situation has improved significantly compared with the same period last year.

2. The composition of tax sources this year and next: Judging from the distribution of tax sources in our county, there are mainly three parts:

(1) Normal tax revenue within the county: business tax It is mainly concentrated in finance and insurance, telecommunications, construction and installation, service and other industries. Personal income tax is mainly concentrated in administrative institutions and wages and salaries paid by enterprise units. Corporate income tax is mainly concentrated in a few slightly profitable enterprises and the county's tax payers according to the burden rate. foreign construction companies. In 2004, all administrative institutions, enterprises, individual fixed businesses and casual businesses in the county achieved tax revenue of 5.23 million yuan. From January to August 2005, *** achieved tax revenue of 4.08 million yuan. Relatively speaking, the tax revenue was 4.08 million yuan. There was an increase in the year, but the increase was not significant. So not much will change this year or next.

(2) One-time tax sources formed by projects within the county: (1)

The Direct Expropriation Bureau levies the G315 highway project on its behalf: National Highway 315 Qiemo-Ruoqiang Section Project , the Qiemo-Minfeng section reconstruction project, and the Tazhong No. 4 well-Tazhong-Tazhong No. 1 well highway reconstruction project play an important role in this year's tax collection tasks. The G315 line Ruoqiang-Qiemo section reconstruction project has a total length of 293.69 kilometers, and a total length of 179.49 kilometers in our county. It is expected to complete an investment of 239.35 million yuan (including 14.54 million yuan for the supervision contract). National Highway 315 Qiemo-Minfeng The total length of the section reconstruction project is 253 kilometers, and the total length is 123 kilometers in our county. The estimated investment amount is 134.22 million yuan (including: the supervision contract price is 6.67 million yuan, of which 1.94 million yuan is from the supervision company in Xinjiang). The four wells in Tazhong - The Tazhong-Tazhong No. 1 Well Highway Reconstruction Project is expected to have an investment of 32.78 million yuan (of which the supervision contract price is 1.2 million yuan, both of which are supervision companies in Xinjiang), and the tax revenue is expected to be 12.67 million yuan. The taxes for these three highway reconstruction projects are all collected by the Autonomous Region Direct Collection Bureau. So far, 7.45 million yuan in taxes have been allocated. If the project funds can be fully allocated in 2005, about 5.22 million yuan in business taxes and surcharges will be realized.

(2)

The one-time tax source formed by the county’s key projects: from January to August, various construction projects (the county) achieved tax revenue of 3 million yuan. Due to financial constraints, the payment for completed projects has not yet been settled, and it is planned to be paid gradually in the following years. However, there are only a few new projects started in our county this year. Therefore, the tax revenue from construction and installation projects will decrease next year, and it is expected that the tax payment will be completed. Income of 1.02 million yuan.

(3) The tax revenue collected by the Petroleum Branch in our county: From January to August, the Petroleum Branch *** collected 6.92 million yuan in taxes on various projects and labor services, which has not yet been allocated in September. These include taxes paid by Tazhi and Tazhi exploration companies for providing labor services to oilfield companies, taxes on sporadic construction projects in the Tazhong operation area, taxes on desert greening projects, and taxes on rural road projects in our county.

(3) Petroleum taxation: The main taxes are resource tax, urban construction tax, and business tax. From January to August, the Petroleum Branch *** collected 30.54 million yuan in taxes from the Tarim Oilfield Branch for our county. The crude oil sales volume of Tarim Oilfield Branch from January to August (Bazhou) was 1.238 million tons, of which Qiemo sales volume was 658,900 tons, accounting for 53.22% of Bazhou sales volume, a year-on-year decrease of 7.69 tons, a decrease of 54,900 tons. Since the oilfield branch prepaid more than 6 million yuan in urban construction tax last year, there was no urban construction tax revenue from January to March this year. Although the county’s crude oil sales declined compared with the same period last year, due to the continuous increase in international crude oil prices in the second and third quarters, With the increase in domestic oil prices, the value-added tax has also increased significantly. From January to August, the value-added tax was 250 million yuan, and the urban construction tax collected with the value-added tax realized revenue of 14.418 million yuan, a year-on-year increase of 120.36. According to the notice of the General Administration on adjusting the amount of crude oil and natural gas resource tax, starting from July 1, 2005, the crude oil resource tax will be increased from 24 yuan/ton to 30 yuan/ton, and the natural gas resource tax will be increased from 4 yuan/1,000 cubic meters to 30 yuan/ton. 9 yuan/thousand cubic meters, which can make up for part of the reduction in resource taxes caused by the decline in crude oil sales.

3. Specific collection and management measures taken:

Specific measures: First, the area administrator system has been improved, personnel have been organized to conduct investigations and research at the grassroots level, and detailed tax collection and management measures have been implemented for key tax sources and key industries. Based on the situation of key tax sources and key industries, we will improve and standardize collection and management methods to lay a solid foundation for collection and management; secondly, we will conscientiously deploy corporate income tax settlement and settlement work, strictly implement declaration review and inspection procedures, and complete asset loss reporting, loss compensation, and In the review and approval work of tax reduction and exemption reports, we will give full play to the role of the audit function, standardize various inspections, and enhance taxpayers' awareness of fulfilling their tax obligations in accordance with the law; increase the intensity of tax reporting and payment; third, strengthen the management of invoices and tax stamps, Strengthen the supervision and restraint of law enforcement links to prevent internal and external use of the "two votes" to commit illegal acts; fourth, in conjunction with the national highway expansion project, enrich the members of the key project leading group of our county bureau and strengthen the daily collection inspection management of ordinary highway construction in our county work, and actively exchange data with construction units and supervision units on the progress of the project and relevant tax information. Actively contact the Autonomous Region Direct Collection Bureau to promptly understand the status of ordinary highway tax collection; fifthly, we further strengthened cooperation with various county functional departments and vigorously promoted comprehensive social tax administration, tax cooperation, and tax protection.

4. Favorable and unfavorable factors for organizing revenue work: (1) Favorable factors: (1) Party and government leaders continue to strongly support taxation work.

(2). 90% of our county’s tax revenue comes from petroleum taxation. Due to the sharp rise in crude oil prices this year and the national policy of increasing the resource tax unit tax, it is expected that petroleum tax revenue will be stable this year and next. Enter.