Work summary of using innovative spirit to create a new situation in tax audit

Sample work summary on using innovative spirit to create a new situation in tax audit

In the past few years, we have closely focused on the central work of organizational income and adhered to the principle of "promoting collection through inspection and promoting management through inspection". The audit work idea of ????"promoting governance through investigation" adopts a combination of on-site inspections and accounting inspections to give full play to the functions of tax inspections, severely crack down on tax evasion activities, and ensure that national taxes are paid into the treasury in full and in a timely manner. Through continuous exploration and practice, we have accumulated some experience in conducting tax audit work under the new situation, and have made certain contributions to regulating the tax environment and rectifying the tax order.

1. Innovate audit ideas and continuously improve the audit system

In "based on tax declaration and high-quality services, relying on computer networks, centralized collection, Under the collection and management model of "key inspection", we start from improving the system, give full play to the role of inspection in promoting collection and management, and actively explore effective means of inspection under the new situation.

Actively promote "dynamic audit": After the organizational reform in 2001, our bureau started by improving the system, and in accordance with the requirements of audit work, applied modern statistics and daily management experience data to conduct comprehensive analysis, using computers and manual The combined dynamic case selection method has changed the blindness and randomness in the past inspection case selection, greatly improved the scientificity, accuracy, and predictability, and effectively improved the accuracy of inspection case selection.

Actively pilot "publicity inspection": During the audit work, we implement pre-inspection publicity on enterprises and urge enterprises to conduct self-examination and self-correction. In the first half of the year, we implemented pre-inspection public notices on 227 enterprises, and the enterprise discovered a total of 4.86 million yuan in taxes on its own, achieving the purpose of promoting supervision through investigation and promoting the improvement of enterprises' awareness of paying taxes in accordance with the law.

Actively promote efficiency audits: In 2002, in response to the current situation of irregular management and large tax loopholes in real estate, markets, gas stations, Internet cafes, decoration and decoration industries, and housing rental industries, we need to step up daily audits. A large-scale inspection of these industries. And with the main content of checking fake bills, checking false accounts, and checking false declarations, we will pay close attention to the quality and efficiency of the four links of tax audit case selection, inspection, trial, and execution, and stipulate the winning rate of audit case selection, the rate of inspection and replenishment into the treasury, The penalty rate and late fee rate must reach 60%, 80%, 10%, and 100% respectively. The case review department has incorporated the assessment indicators into the target assessment, quantified the assessment indicators, and linked the indicators with bonuses and benefits. It effectively promotes the enthusiasm and creativity of auditors and promotes the improvement of audit quality.

Implement a classified management system for tax-related reporting cases: implement A, B, and C-level management of tax-related reporting cases according to the source of the case, the nature of the reported tax evasion, and the degree of detailed content of the reporting content, so that the management of reporting cases will gradually become more scientific ization and standardization.

Implementing the graded inspector system: In 1999, we launched the graded inspector system in the audit series, and the inspectors’ grade was determined through professional examinations, comprehensive assessments and other methods. It is stipulated that only auditors of Level 2 or above can serve as chief inspectors and enjoy inspection allowances and corresponding benefits. After the implementation of this system, it not only further improved the inspection system, but also strengthened the ideological awareness of cadres to learn business, create performance, maintain quantity, and strive for advancement. Now, 100% of cadres have passed the third-level inspector assessment, and 10 cadres have been assessed As a second-level inspector, three cadres were rated as first-level inspectors.

2. Implement new inspection methods to give full play to the supervision and management functions of inspection

Focusing on the "Year of Taxation According to Law" activities carried out by the provincial bureau, our bureau vigorously promotes the process of taxation according to law to investigate and handle Focusing on major cases, with special inspections as the main line, and re-inspections as guarantees, the taxation order has been further rectified and standardized, achieving an initial transformation from revenue-based inspections to law-enforcement-based inspections, and realizing the role of inspection in promoting collection and management.

1. Carry out inspections of key households to encourage households with large tax sources to set an example in paying taxes in accordance with the law. Key enterprises and key tax source households account for a large proportion of fiscal revenue, and the implementation of their tax policies directly affects fiscal revenue. Based on this characteristic, we list key enterprises and key tax source households as objects of inspection every year and implement annual inspections, with a view to passing the inspection so that key enterprises and key tax source households can make new progress on the track of the legal system every year. Set an example in paying taxes in accordance with the law and drive taxpaying units and individuals across the region to correctly fulfill their tax obligations.

2. Carry out hot spot inspections and solve outstanding problems. With the continuous development of the economy, the pace of urban construction in Fularki is also accelerating, and the number of units and individuals engaged in the construction industry is increasing day by day. However, due to the difficulty in real estate development and approval projects between the tax department and the Planning Commission, urban construction, real estate, planning, etc. There is no sound information exchange mechanism between units, which leads to a lack of effective monitoring and management of construction and installation units and individuals in terms of taxation. The tax collection and management of the construction and installation industry cannot be implemented in a timely manner, resulting in varying degrees of loss of this tax revenue. Based on this situation, we carried out tax inspections in a timely manner. Through the inspection of 20 construction and installation enterprises, 1.9 million yuan in tax payments was found, and the existing problems were initially identified. We classify and summarize these situations, provide positive feedback, and provide leaders with information for decision-making. It has played a positive role in promoting the healthy development and fair competition of real estate enterprises in the region.

3． Carry out industry inspections and solve fundamental problems. Since 2001, we have carried out tax inspections on four industries: real estate, finance, insurance, and transportation. Using the method of dissecting a sparrow, we have basically solved the common problems in these four industries, and transmitted these problems globally in the form of "Tax Briefing" to guide tax collection and management work, and played a role in auditing and promoting collection and management.

4． Carry out targeted inspections based on the actual conditions of the region. With the acceleration of economic construction and the continuous expansion of investment scale, the district has gathered a large number of construction companies and foreign construction and installation teams. Among them, there are a number of companies that neither have tax management certificates for overseas operations nor go through registration and tax declarations. Thereby evading the tax payable. To this end, tax inspections of foreign construction units stationed in rich countries have been carried out in a targeted manner, and have achieved good results. Just for construction and road construction, 1.33 million yuan in taxes were paid. This not only closes tax loopholes and boosts revenue, but also enables companies to compete on an equal footing with fair tax burdens.

5． Carry out return visits and inspections to verify the effectiveness of inspections. The so-called return visit inspection refers to a re-inspection of an enterprise that has been inspected before. The purpose is to understand the correction situation of the previous inspection. Through return visits and inspections of some companies, we found that the vast majority of companies were able to formulate corresponding remedial measures and implement rectification suggestions based on the identified problems. However, there are also some units that go their own way and make repeated mistakes after repeated inspections. Corrections are only verbal, and they do not really pay attention to the rectification opinions and implement them into practice. We will strictly deal with the tax issues that these types of enterprises commit again in accordance with the policy. The return visit and inspection identified problems and tested the effectiveness of the inspection. To a certain extent, it eliminated the chance mentality of enterprises and effectively plugged the loopholes of tax evasion.

6． Strengthen departmental collaboration to combat tax evasion and resistance. Tax inspection work requires the support and cooperation of all parties in society, especially the investigation and handling of major tax evasion and resistance cases, and the strong support of relevant departments. Therefore, strengthening departmental collaboration is particularly important for audit work. Over the past few years, we have proactively strengthened contact and collaboration with the Economic Investigation Section of the Public Security Bureau and other relevant units. Make full use of their support. For tax evasion and resistance incidents, during the investigation and handling, we do not engage in isolated operations, but actively provide clues to relevant departments, intervene in major cases in advance, cooperate with the investigation and evidence collection, and implement close collaboration to ensure that the case is handled in a timely and correct manner.

3. Adopt new audit measures to give full play to the revenue function of audit

Tax audit plays an important role in plugging loopholes, cracking down on tax-related crimes, maintaining tax order, improving the level of collection and management, and organizing tax revenue. All played an important role. However, due to the current economic structure of multiple economic components and multiple business methods, tax payers are diversified. Taxpayers are dispersed in operations and cover a wide area. They open multiple bank accounts and have a large number of cash transactions. In addition, the management is not in place, which makes the tax authorities It is difficult to control tax sources, and it is difficult to grasp taxpayers’ income and operating conditions. At the same time, some people have no awareness of paying taxes and lack a correct understanding of paying taxes and balancing the interests of the country and enterprises. They pay less taxes if they can; some people are not afraid of boiling water and have an attitude that they want money but not their lives. , it is very difficult for the tax department to deal with it; there are also some enterprises that have difficulties in operating and lack of funds, and it is difficult to pay in full for a while. The annual tax revenue task of our bureau exceeds 100 million yuan, but the annual task gap is more than 30 million yuan. Part of it depends on clearing up tax arrears, and part of it depends on the inspection and repayment of taxes.

In response to the above problems, we have actively taken measures to overcome the difficulty in collecting and collecting taxes in tax collection and management, and to realize the role of auditing in organizing revenue. After the promulgation of the new Tax Collection Management Law, our bureau proposed The slogan of “If the implementation is not in place, the inspection will do nothing”, it is required to increase the intensity of inspection and law enforcement and give full play to the deterrent effect of inspection. We first carry out activities to introduce tax laws to enterprises, especially financial and insurance enterprises, to publicize to them the provisions of the new collection and administration law on assisting tax authorities in withholding taxes, so that they can actively assist tax authorities in withholding taxes. Secondly, legal means were used in accordance with the law to seal up and detain some goods and properties of 11 units. Last year, a special auction of tax-deductible items was held, with a transaction volume of 600,000 yuan. This effectively cracked down on tax evasion and recovered a lot of losses for the country. , and effectively deterred tax illegal criminals, educated the people, maintained tax order, prompted other taxpayers to pay taxes in accordance with the law, and laid the foundation for organizational income. At the same time, it actively implemented the regional household registration management system, effectively plugged tax collection and administration loopholes, effectively controlled and mastered tax sources, and implemented regional management with full participation, so that the branch's tax payment status of taxpayers reached four levels: accurate opening and closing of business, accurate declaration The situation, business status and tax source status are accurate, providing effective basic data for audit work. In 2000 and 2001, the amount of checks and supplements deposited into the treasury each year was more than 5 million, accounting for 5% of the tax plan.

IV. Problems and suggestions during audits

1. Due to the random selection of audit personnel, they lack sufficient understanding of the basic situation of taxpayers, and in order to ensure the income and audit coverage This makes the audit work mostly focus on the discussion of accounts, and cannot comprehensively and objectively target the business operations of the company and extend to the breadth and depth. In some audit households, there is a strange phenomenon of incomplete and incomprehensible investigations, and there is a strange phenomenon of "fish passing through a thousand-layer net, and there are fish in every net".

2. With the reform of the enterprise property rights system, private capital has penetrated into various industries of society under the conditions of market economy. The relationship between the two parties has become increasingly antagonistic and sharp. Taxpayers' tax evasion methods are becoming more and more hidden, and their tools are becoming more and more advanced. And our traditions and methods, traditional forensic tools, cannot adapt. Coupled with the lack of effective security guarantees and departmental cooperation, it is difficult for inspection work to play a fast and changeable role in combating tax evasion and evasion.

3. Since the audit work is responsible for organizing revenue, the audit work often devotes limited manpower to key large tax sources, and key enterprises with large tax sources are often the evaluation units of our "double evaluation" work. The overlap between taxation tasks and "dual assessment" work, and the conflict between services and law enforcement, have caused us to have the problem of "losing too much softness and too much leniency" in handling audit cases, and have also caused the inability of audit work to target timely and effective targets. The weak links in tax collection and administration cannot achieve the effect of "dissecting a sparrow" and "strike one and shock all". To a certain extent, the "polarization" in tax collection and administration cannot achieve the effect of investigation and punishment, affecting the level of tax collection and administration. .

4. The integrity of taxation determines that tax inspection can only be a means, not an end. Therefore, the legalization of taxation inspection work must be coordinated with the legalization of citizens, taxpayers and even the entire society. The legalization of tax audit can be ahead of the society, but it cannot be separated from each other. The various management indicators and instructions of tax audit can only be the dynamic reflection and reference of tax audit work, and they can never be the ultimate goal of tax audit work. In the final analysis, audit work must serve the purpose of organizing revenue and tax collection. In a market economy, indicators should be guiding rather than prescriptive. Indicators must be consistent with the economic development status of each region, the quality of tax collection, and the foundation of tax collection. Only in this way can we give full play to the role of tax inspection as a "light cavalry" in taxation work.

In short, in the future, we will carefully summarize past experience and deficiencies in our inspection work, and humbly learn from the good practices of brother bureaus. , constantly explore new ideas for audit work, study and understand new developments in audit work, and strive to push the audit work of our bureau to a new stage and a new level;