How to give full play to the function of "promoting income through investigation"

"promoting management through investigation" is a good way to promote the cooperation between tax inspection and tax collection and management departments, and to optimize cooperation. It is also a benign interactive mechanism in which "external inspection promotes internal inspection" to form the connection, coordination, mutual restriction and mutual cooperation between tax collection, management and inspection. Suggestions and measures to improve "promoting management through inspection":

(1) changing the concept of tax inspection and serving tax collection and management.

1. Establish the concept of serving the overall situation. To serve the overall situation of tax collection and management, we should look at it from the strategic height of implementing the principle of "unified tax system, fair tax burden, promoting fair competition" and "implementing the statutory principle of taxation".

2. gradually promote the transformation of inspection work from "revenue-oriented" to "law enforcement", from "quantity-oriented" to "quality-oriented", and from "promoting collection through investigation" to "promoting management through investigation". Give full play to the function of "investigation" and strengthen the linkage and feedback with "management".

3. Actively promote risk management. Combined with the risk points found in daily management and tax inspection, the audit risk management model is constructed, the risk response requirements are put forward, and the inspectors are guided to "refer in advance, prevent and control in the process, and improve afterwards".

(2) Strengthen cooperation among departments and adhere to joint case handling.

it is necessary to strengthen the linkage mechanism of collection, management and investigation within the system, realize the sharing of information resources and form a joint force.

1. Establish a joint meeting system.

2. Establish the information transmission system of "collection, management and investigation";

3. Take the reform of tax collection and management as an opportunity to realize data centralization and improve the application ability of audit data at all levels. Gradually establish a set of index system suitable for the source analysis of inspection cases, strengthen the source management, pre-inspection analysis and improve the pertinence of case investigation. Realize the collection and management data, tax assessment results, and the inspection results are smoothly transmitted and enjoyed between the collection, management and inspection departments.

(3) improve the interaction of law enforcement supervision and improve the assessment mechanism.

it is necessary to strengthen the communication and coordination between the collection and inspection departments and improve the interactive mechanism of supervision and inspection. Formulate a practical plan and implementation opinions to promote management through investigation, clarify the purpose, procedures, implementation steps, quantitative indicators and assessment methods of specific operations, and form an institution.

1. The tax collection and management department will promptly hand over the suspected illegal cases found in tax assessment and daily inspection to the inspection bureau through risk push, and the inspection bureau will inform the tax collection and management department of the investigation. When formulating the annual inspection plan and selecting the inspection object, the Inspection Bureau shall fully solicit the opinions of the collection and management department as a reference for determining the work plan and selecting the case.

2. Improve the accountability of briefing. Through the accountability, on the one hand, we can effectively solve the problems such as the lack of depth and penetration in the inspection process, on the other hand, we can also effectively solve the problems such as neglect of management, dilution of responsibility and lack of management.

3. Earnestly implement the tax-related case announcement system. Major and important tax-related violations are publicly exposed in public places such as the tax service hall and various news media, and joint disciplinary measures are taken for major tax violations, resulting in a shocking effect.

(4) improve the quality of inspection and implement the system of suggestions on collection and management.

the fundamental purpose of tax inspection is to "promote from outside". In view of the problems found in tax inspection, timely feedback and suggestions are given to tax collection and management departments to improve the weak links in their work, improve the quality of tax collection and management, and form a pattern of mutual cooperation, coordination, guidance and restriction.

(5) promote the modernization of inspection and improve the inspection methods.

according to the principle of strengthening the professional monitoring of tax sources and improving the efficiency of tax inspection and law enforcement, we will actively implement classified and graded inspections. Taking the operation of law enforcement power as the main line and the investigation and evaluation of law enforcement risk points as the basis, the risk management measures are implemented. In accordance with the requirements of professional management of tax sources, the inspection and collection work are managed synchronously and promoted mutually, and the inspection scope is gradually shifted from large-scale industry inspection to key tax sources inspection, so as to ensure that large tax sources are under the supervision of the collection and inspection departments. Highlight the key links and parts of inspection and law enforcement, learn from the audit-style inspection work manuscript mode, strengthen trace management, and strengthen process guidance and control. Pay attention to the application of inspection results, carefully sort out, summarize and analyze the prone links, means and characteristics of tax evasion by enterprises, and play the role of promoting management through inspection. Efforts should be made to build an information sharing platform for departments such as inspection, policies and regulations, tax collection and management, tax source management and tax administration, and smooth channels for information exchange.