Contents regarding implementation measures for tax source specialization

** Municipal Local Taxation Bureau’s Pilot Implementation Plan for Professional Tax Source Management

In order to adapt to the increasingly intensive, complex, and diversified characteristics of economic tax sources, and to comply with the development trend of increasingly modernized tax collection and administration , strive to improve the quality and efficiency of tax source management, effectively prevent and resolve tax risks, thoroughly implement the work guiding ideology of "administering taxes according to law, leading teams strictly, scientific management, and building harmony", and fully embody the scientific and professional nature of tax management. In order to meet the requirements of specialization and refinement, in accordance with the deployment of the pilot work of the tax source professional management by the General Administration and the provincial bureaus, and in combination with the actual situation of the new tax source management model currently implemented in our city, the pilot implementation plan for the tax source professional management is specially formulated as follows:

1. The necessity of pilot projects for professional management of tax sources

With the increasing maturity and development of the socialist market economy, both the number of taxpayers and the scale of tax sources have experienced rapid growth. The form of tax sources is becoming increasingly intensive, complex, and diversified. At the same time, the driving force of taxpayers to pursue maximization of their own interests is getting stronger and stronger, and the means of evading taxes are becoming more and more hidden, which objectively increases the burden of tax management. and tax risks. In order to cope with this situation, our city has optimized and reorganized the original tax source control model. By dividing powers and adjusting processes, we have established a new system that relies on informatization, data collection as the basis, and professional desk analysis and evaluation as the core. The new model of tax source control, which uses verification and tax audit as a means, evaluation and assessment as a guarantee, and aims to improve the quality and efficiency of tax collection and management, effectively unifies daily management and professional management of tax sources, and effectively promotes the improvement of the quality and efficiency of tax source control. improve. Although the tax source management model implemented by our city is relatively in line with the requirements of the "risk management-oriented, information-based tax management-based new professional management model of tax sources" proposed by the State Administration of Taxation, there are still some limitations in terms of working ideas and methods. There are certain gaps and shortcomings. Therefore, how to promote the transformation of the existing tax source management model into a new tax source professional management model has become an important issue before local taxation departments at all levels in the city, and must be paid great attention to in terms of thoughts and actions.

(1) Professional management of tax sources is a concrete manifestation of scientific management

Scientific management is to apply advanced scientific concepts and scientific methods to tax management activities to make tax management more consistent with Objectively understand the inherent operating laws of the economy and taxation, so as to achieve the purpose of administering taxation in accordance with the law and improving quality and efficiency. The professional management of tax sources is the premise and foundation for realizing scientific management. Only by implementing professional management can we continuously improve the quality and efficiency of tax management by arranging professional management teams and adopting scientific management methods and methods on the basis of accurately grasping the characteristics and basic laws of various types of tax sources.

(2) Professional management of tax sources is the need to optimize resource allocation and transform tax growth methods

Under the all-round management model, driving tax growth mainly depends on increasing human resources and material resources , As a result, the contradiction between the increasingly heavy taxation tasks and the increasingly insufficient tax collection and management power has become very prominent. There has been a situation where large tax sources cannot be managed deeply and small tax sources cannot be controlled. Implementing a specialized management model of tax sources means rationally dividing and arranging existing human resources, giving full play to the role of intelligence and ability factors in tax source management, adapting the management subjects to the management objects, so that people can be employed according to their capacity and make the best use of their talents. Minimize duplication and ineffective work, invest limited resources in areas that can produce the greatest effectiveness, and promote the transformation of tax revenue from a growth driven by "human and material resources" to a growth driven by "intelligence and ability".

(3) Professional management of tax sources is a powerful guarantee for preventing and resolving tax risks

Under the model of “everyone is responsible for every household and everything is under unified management”, due to the tax collection information The impact of factors such as asymmetry and excessive concentration of tax power will inevitably bring about the risk of tax loss and tax enforcement risks. The implementation of professional management of tax sources means that key industries and large-scale enterprises with relatively high risks of tax loss are professionally managed by professional teams, and the professional management capabilities and law enforcement capabilities of tax source analysis and forecasting, tax assessment, and tax audit are highlighted, and continuous Improve taxpayers' compliance with tax laws, enhance the execution of tax management, and avoid tax losses to the greatest extent. At the same time, overly centralized management powers can be decomposed to achieve effective supervision and restraint and prevent law enforcement risks.

(4) Professional management of tax sources is an important measure to implement information-based tax management

Specialized management of tax sources is inseparable from the support of tax source information.

Promoting the professional management of tax sources will help to collect and process tax source information in a centralized manner, screen and organize effective information, facilitate the analysis, comparison and in-depth mining and utilization of tax source information, and give full play to the leading and controlling role of tax information in tax source management.

2. Guiding ideology and basic principles for promoting professional management of tax sources

To do a good job in the pilot work of professional management of tax sources, the general guiding ideology is: adhere to the guidance of the Scientific Outlook on Development, Conscientiously implement the national bureau and provincial bureau's decision-making and deployment on the promotion of professional management of tax sources, with the goal of improving the quality and efficiency of tax source management, risk management as the guide, and based on information tax management, scientifically classify tax sources, further adjust institutions, and integrate management resources , optimize and simplify business processes, standardize job responsibility systems, continuously improve and improve various management systems, and establish a scientific and effective professional tax source management model as soon as possible.

To do a good job in the pilot work of professional management of tax sources, we need to grasp the following principles:

First, the principle of overall planning and coordination. Promoting the professional management of tax sources involves many aspects. It is an overall and all-round system project. We cannot work alone. We must adhere to the principle of overall planning and coordination, comprehensive support, linkage between top and bottom, overall advancement, and focus on giving full play to all aspects. role, and strive to create a good situation for jointly promoting the pilot work.

The second is to adhere to key breakthroughs and advance overall. The implementation of professional management of tax sources must be based on reality. We must accurately grasp the development trend of tax source management, adhere to the combination of inheritance and innovation, and make breakthroughs in tax source analysis, forecasting and evaluation, risk control, etc., and we must take a long-term perspective and plan for the professionalization of tax sources as a whole. The system construction of the management model will gradually complete the transformation of the new organizational structure and business processes, and promote the coordinated development of tax base management and tax source management.

The third is the principle of being brave in innovation and focusing on practical results. Based on reality, focus on effectiveness, further emancipate the mind, boldly explore and innovate. Any measures that are conducive to improving the quality and efficiency of tax source management and reducing tax losses must be boldly reformed and innovated, and effective practices and successful experiences must be improved and improved in a timely manner. , rise to the institutional level, and truly make it simple, simple and practical.

3. Basic contents of professional management of tax sources

(1) Overall framework

Based on the county (city, district and directly-affiliated) local tax authorities and the following collection and management agencies As the basic unit, scientifically classify tax sources, break through territorial management, adjust agency responsibilities, improve the tax administrator system, establish a professional tax source management agency as the center, based on the centralized management of key tax sources and the classified management of general tax sources, and integrate A tax source management mechanism guaranteed by departmental collaboration.

(2) Classification of tax sources

Within the county (urban area), taxpayers are divided into key tax sources and general tax sources (including small and medium-sized tax sources) based on scale, industry, and industrial structure. and individual industrial and commercial households), the key tax sources are generally taxpayers whose annual tax revenue accounts for a large proportion of the total local tax revenue (about 80%) and whose annual tax amount is above a certain scale (determined by each unit based on its actual situation); key tax sources Taxpayers other than tax sources are general tax sources.

(3) Organizational adjustment

1. Establish tax source management departments at the city and county levels. The main responsibilities are:

(1) Responsible for in-depth analysis, prediction and monitoring of key tax sources;

(2) Responsible for tax risk identification, prompts and quality assurance of large enterprises with designated contact points. to provide targeted services and risk investigation;

(3) Responsible for establishing and improving the risk warning indicator system and evaluation model, and strengthening tax risk management;

(4) Responsible for Organize and implement risk management and tax assessment of key industries, key tax categories, and major tax-related matters in the region, and deliver relevant case sources to the audit department;

(5) Responsible for the processing and utilization of key tax source information and the Collection, processing, and utilization of third-party information data;

(6) Responsible for the guidance, supervision, assessment, and evaluation of key tax source management at the grassroots level, strengthen the contact and coordination of tax source management between various departments, and establish key Interactive linkage mechanism for tax source management;

(7) Other work matters assigned by leaders.

The tax source management section at the city and county levels can carry out corresponding division of labor according to the scale of specific tax sources and the complexity of control: the tax source management section of the municipal bureau mainly controls key tax sources of corresponding scale and control at the municipal level. Cross-regional groups or related enterprises that are difficult to control by the county bureau will be comprehensively analyzed and directly interviewed and verified when necessary; the county-level tax source management section will conduct desk analysis and processing of tax doubts distributed by the municipal bureau and key tax sources of corresponding scale at the county level. , feedback, directly conduct interviews and verification when necessary, and guide and supervise the interview and verification work of tax source management posts in grassroots branches (sections and institutes).

In terms of strength allocation, the Tax Source Management Section should concentrate professional talents and optimize staffing. Each management branch of the county, city and municipal bureaus must have full-time deputy directors responsible for tax source management. Personnel with high professional quality and strong work ability must be selected to fill the tax source management agencies. At the same time, external recruitment methods can be adopted to hire accountants and tax accountants. Some higher-level and experienced professionals such as law firms engage in appropriate work to enrich and strengthen their strength.

2. Institutional adjustment of county and city bureaus

County and city bureaus adjust the responsibilities of management agencies according to the classification of key tax sources and general tax sources, and set up key (or specialized) tax source management agencies respectively. and general tax source management agencies (Annex 1).

——Key (or specialized) tax source management institutions Key tax source management institutions should, in accordance with the requirements of specialization and refinement, set up daily management departments (groups) and tax source management departments (groups) internally according to industry and scale. ), the daily management section (group) carries out daily management on a household basis, and is responsible for household registration management, invoice management, daily inspections, approval and verification management, reminders and payment reminders, etc.; the tax source management section (group) is responsible for tax source analysis and prediction, tax assessment and verification of distribution , Carry out tax assessment of key households that have not been assessed by the tax source management section of the county bureau, and understand the characteristics of the industry and production and operation conditions; grasp the flow of corporate capital, external investment, asset transfer, related transactions, project construction, corporate restructuring and other major tax-related matters Matters; regularly collect enterprise-related tax-related information and feed it back to the tax source management department.

——The general tax source management agency sets up different positions according to the full-function branch (office) and the non-full-function branch (office), implements separate management, and is responsible for general tax source household registration management, invoice management, and daily inspections. , approval and verification management, reporting and payment reminders, tax source analysis and forecasting, tax assessment verification and other matters.

Full-functional branches (offices) set up four types of business positions: collection service, daily management, tax source management, and comprehensive management;

Part-time branches (offices) set up daily management, tax source management , three categories of business positions: comprehensive management;

The Tax Service Department has two categories of business positions: collection services and comprehensive management.

3. Organizational adjustment of units directly under the Municipal Bureau

—The four directly affiliated bureaus classify tax sources according to the actual situation of the bureau, conduct centralized management of key tax sources, and classify tax sources according to key tax sources and general tax sources. Tax sources will establish key tax source management sections (offices) and general tax source management sections (offices) (Annex 1).

The key tax source management section (office) manages household registration, invoice management, daily inspection, verification and verification management of key tax sources, reminders and payment, tax source analysis and forecast, and the tax source management section. Verification of assessment tasks, etc. (Same as the responsibilities of key tax source management agencies of county-level bureaus)

The general tax source management section (office) implements separate management and is responsible for household registration management of general tax sources, invoice management, daily inspections, verification and verification management, and reminders for payment , tax source analysis and forecast, tax assessment verification and other matters. (Same as the responsibilities of the non-full-function branch of the county-level bureau)

--or the four directly-affiliated branches will maintain the current collection and management scope and institutional functions of the four municipal-level management branches unchanged, with the tax source management section established as the center , perform the duties of the tax source management section of the county-level bureau. The management section (office) of the branch implements post-divided management and sets up three types of business positions: daily management, tax source management, and comprehensive management.

(4) Position setting

Adjust the responsibilities and positions of tax administrators into four categories: collection services, daily management, tax source management, and comprehensive management based on tax source management matters. Detailed positions are set up for each category of matters (Appendix 2).

Collection service matters include tax registration acceptance posts, declaration collection posts, tax-related matters acceptance posts, invoice sales posts, invoice issuance posts, financial statement entry posts, etc.; daily management matters include household registration management posts, invoice management posts, daily Inspection posts, verification and verification management posts, reporting and payment reminder posts, etc.; tax source management matters include tax source investigation and analysis posts, tax assessment and verification posts, etc.; comprehensive management matters include work assessment posts, file management posts, grassroots accounting posts, and invoice warehouses Management post, ticket management post, task allocation post, special business inquiry post, comprehensive inquiry post and other services; in addition, there are department director posts for review and approval.

The grassroots level can set up positions and assign personnel according to their actual work conditions and the number of staff, adopting the method of one person with multiple posts or one post with multiple people, but daily management business and tax source management business cannot be separated. Mixed duty. Small-scale units with few employees can be appropriately integrated or shared offices to facilitate the establishment of posts in groups; the main responsible persons for various businesses can also be determined separately, and they can cooperate with each other when there are tasks assigned to them.

(5) Tax source management responsibilities of each business department

The tax source management department is the central department of tax source management and is responsible for decomposing tax source management risks to cities, counties, offices (bureaus, departments) and tax administrators at all levels, as well as comprehensive coordination and service support for tax source management; the collection and administration department is responsible for formulating plans, systems, and plans for tax source management and collection and administration status monitoring and analysis, and regularly conducts collection and administration status monitoring and analysis; the statistics and statistics department is responsible for tax economic analysis ; The tax management department is responsible for the setting of risk warning indicators and tax analysis related to the department's responsibilities; the international tax management department is responsible for anti-tax avoidance, international tax collection and management collaboration, and non-resident tax source management and services; the audit department is responsible for promoting supervision through investigation; the tax service department Responsible for the coordination and overall planning of tax services; the personnel department is responsible for tax source management agencies, job function adjustment, staffing, competency levels, performance management, and the training of tax source management professionals; the information center is responsible for the extraction of data required for monitoring and analyzing tax sources and collection management status , provide, as well as data maintenance, improvement of relevant information systems and other technical support work; the comprehensive tax administration department is responsible for third-party information collection, formulating an information exchange management system and a joint meeting system, and clarifying the content and time of tax-related information exchange among various departments.

IV. Safeguard measures for the professional management of tax sources

In order to ensure the smooth progress of the pilot work for the professional management of tax sources, corresponding safeguard measures must be implemented to ensure the smooth connection of various work responsibilities.

First, improve the professional management and assessment mechanism for tax sources. Combined with the transformation of management methods and in view of the characteristics of separate management, the Municipal Bureau will further improve and improve tax law enforcement, collection and management quality, work performance and other assessment mechanisms; on the basis of establishing a job responsibility system, refine work standards and follow quantitative and Requirements for combining qualitative assessment, scientifically setting assessment indicators such as work quality, quantity and completion time limit, and implementing assessment into practice. At the same time, the division of labor is clarified, work responsibilities are refined, responsibilities are assigned to positions and personnel, and an organic combination of personnel, competency levels and job responsibilities is achieved.

The second is to increase professional training. In order to cooperate with the pilot project of professional management of tax sources, the municipal bureau will increase the training of professional personnel according to specialized positions according to the modified large-scale centralized system work flow to ensure proficient application and effectively improve the quality of personnel to meet the needs of professional management. . Try to establish a job qualification examination system. Tax administrators must pass the job qualification examination before taking up their posts. Those who fail to pass the examination will be on the job to study.

The third is to adjust the tax plan management method. The previous method of layer-by-layer decomposition and tax administrators carrying tasks has been changed to a method of implementing tasks through comprehensive tax source prediction, collection and management quality evaluation, tax assessment and final determination of tax audits. Tax tasks are no longer assigned to individuals. Pilot units must use the all-round role of various departments to form a scientific forecasting mechanism for tax plans and a tax task implementation mechanism to ensure the completion of tax tasks.

The fourth is to give full play to the supporting role of informatization. To give full play to the role of existing software, the focus is on the application of data processing software such as tax warning, tax assessment, household registration and two-tax comparison that are already running online. After the provincial bureau completes the supporting adjustments to the various settings of the "large centralized" system, it must increase the intensity of software system operation and application training to adapt to the supporting adjustments of the software system as soon as possible, master the application of the new online software system, and ensure normal and effective operation.

The fifth is to strengthen taxation guidance and optimize taxation services.

According to the business changes and responsibilities adjustments brought about by professional management, establish and improve the tax guidance system, and rationally arrange the tax guidance business before, during and after the event. In accordance with the principles of comprehensive coverage and close connection, adjust taxation counseling responsibilities, clarify the division of labor between front and back, distinguish different counseling contents, give full play to the role of tax service offices, "12366", local tax service websites and intermediaries, and provide multiple channels and all-round services Provide consulting services.

The sixth is to improve the methods and methods of individual tax management, conduct in-depth research on management measures for simplified individual tax collection periods and simplified declarations, and formulate industry management methods for individual taxation to further reduce tax collection costs and save manpower and material resources. resources and improve management efficiency.

V. Implementation steps of professional management of tax sources

The pilot work of professional management of tax sources is divided into three stages: (1) Preliminary implementation stage (2009 From January 2010 to the first quarter of 2010)

The Municipal Bureau conducted a comprehensive and unified deployment of the pilot work, formulated and issued pilot plans, work responsibilities, operating mechanisms and other working systems. The pilot units shall formulate specific implementation plans based on the pilot opinions of the Municipal Bureau (the plan shall be submitted to the Municipal Bureau for approval), complete various tasks such as personnel adjustment and job assignments and responsibilities, determine their respective pilot units, and organize and implement them in phases.

(2) Comprehensive promotion stage (second quarter of 2010)

The pilot unit will promptly summarize and solve the problems that arise during the implementation based on the operation of the previous pilot, and conduct the implementation work Supervise and comprehensively implement professional management of tax sources.

(3) Summary and acceptance stage (from the second half of 2010)

Based on the pilot situation, the municipal bureau inspected and accepted the implementation of professional management of tax sources, summarized experience, and found problems, continuously adjust supporting measures and gradually improve them.

6. Several requirements for the pilot program of professional management of tax sources

(1) Unify thinking and strengthen leadership. All units must strengthen organizational leadership, do a good job in publicity and mobilization, effectively unify their thinking, and improve their ideological understanding of the importance and urgency of professional management of tax sources. The Municipal Bureau established a coordination leading group with Yang Fengyi as the team leader and Xu Yongjun as the deputy team leader, and various relevant functional departments to coordinate planning and vigorously promote the professional management of tax sources. All units must attach great importance to it, establish corresponding leadership agencies, be responsible for the organization and implementation of work, and strengthen guidance.

(2) Adapt measures to local conditions and conduct steady pilot projects. In order to ensure the comprehensive and smooth implementation of professional management of tax sources, the Municipal Bureau will select Laizhou and Zhaoyuan bureaus to carry out tax source classification and institutional adjustment pilots for local stone, gold and other key industries. Other units can determine their own industries for pilots. During the pilot, it is necessary to do a good job in mobilizing work and raising awareness; pay close attention to the ideological trends of cadres and workers, eliminate bad emotions and vague understandings, and resolve problems that arise at work in a timely manner.

(3) Everyone should take their own responsibilities and strengthen cooperation. The professional management of tax sources is an overall task, which requires relevant departments such as tax collection, tax administration, statistics, tax source management, and information centers to stand at the overall level, assume their respective responsibilities according to the division of labor, and communicate relevant situations in a timely manner and closely Cooperate to ensure that the professional management of tax sources is implemented.

(4) Strengthen coordination and publicize widely. All units must strengthen communication with local governments, report to government leaders at all levels in a timely manner, explain the importance and role of this work, and win the understanding and support of government leaders and relevant departments. It is necessary to widely and deeply publicize the purpose and significance of the transformation of management methods to taxpayers, hold symposiums and other methods to understand taxpayers' reactions, listen to taxpayers' opinions, improve work problems, and win the support and cooperation of taxpayers