Summary of the work of financial personnel in tax branch

Under the correct leadership of the General Party Branch of the Branch, with the strong support and cooperation of the brother departments of the Branch, our audit team and Qixin Qi Xin worked together to take "Theory of Three Represents" as the overall situation, follow the new concept of "three inspections" of the Branch, focus on standardized management and tax administration according to law, and pay close attention to system construction, quality construction, team building and party style and clean government construction, making due contributions to the smooth completion of all the work of the Branch in 2004.

First, strictly control the pass and improve the quality of inspection work.

Under the new tax collection and management mode, inspection is the most important thing, a powerful means to crack down on tax evasion, fraud and refusal, and a powerful guarantee to strengthen tax monitoring and promote tax administration according to law. The trial work is an important link in the inspection procedure, and whether the tax inspection cases are accurate and handled properly plays a role of standing guard. Therefore, in order to make the inspection case an "ironclad case", we strictly control every case file to ensure the quality of inspection work, that is, documents, evidence, policies and data.

1, complete documents. Complete documents can not only reflect the illegal facts of each tax case, the basis and decision of handling (punishment), but also assess the quality of our work, and guide taxpayers to strengthen their awareness of tax law and standardize tax order. Therefore, for each case file, from the issuance of the tax inspection notice to the final execution of the trial report, all documents should be complete, concise, clear and reasonable in time sequence.

2. The evidence should be true. Evidence is the basis for judging facts and deciding cases. Obtaining evidence plays a decisive role in the quality of each audit document. In practical work, many tax administrative litigation and reconsideration cases are ultimately lost by tax authorities because of evidence. This year, we have strengthened the examination of evidence, and every illegal fact must be fully explained by evidence. Use more direct evidence, and at the same time strengthen the production of auxiliary evidence, such as interrogation transcripts, when direct evidence is not enough to explain the situation.

3. The policy should be accurate. Whether tax laws, regulations and rules are properly applied is the core of the legitimacy of tax law enforcement, and there must be laws to define every illegal fact. Resolutely refuse and correct the wrong legal basis and inaccurate qualitative identification.

4. The data should be correct. Data is to understand objective things in terms of quantity. The illegal facts of every tax case are reflected by a large number of original data. For calculation errors and digital clerical errors, we will check them many times and order them to be corrected.

In specific work, we have clear job responsibilities and clear tasks. This year, our trial work adopts the "four-level trial system", that is, for each case, the judges will conduct a preliminary trial, the team leader will conduct a review, the section chief will supervise the trial, and the director will conduct a final trial. A case file is handled by at least four people, which changed the situation that one person tried and one person signed last year, effectively reduced work mistakes and improved the quality of trial.

By setting posts and responsibilities and cooperating with each other, the loopholes in inspection and handling cases have been effectively blocked and the law enforcement procedures have been standardized. In xx years, we * * * tried tax cases 102, paid back taxes of 279,994.14 yuan, and fined 56,236.28 yuan. The case punishment rate reached 100%, and the tax-related punishment rate reached 53.06%. Six major cases were transferred to the Audit Committee, and the submission rate of major cases reached11.11%,all of which met the standardized management requirements of the municipal bureau.

Second, people-oriented, and comprehensively improve the overall quality.

To do inspection work, we must not only have solid professional quality, but also have excellent ideological quality as a guarantee, in order to be invincible in this materialistic commodity society. Over the past year, we have adhered to the principle of "grasping both hands and being hard at both hands" in our thinking and business, and comprehensively improved our overall quality.

First, correct ideological style and improve ideological and political quality. At the beginning of the year, we insisted on systematically studying the Regulations on Post Supervision and the Regulations on Disciplinary Actions once a week, and conducted in-depth and extensive discussions. In April, after the branch bureau conveyed the spirit of the party's work style and clean government building and the personnel meeting, the comrades of the whole regiment concentrated on studying Director Gong's speech at the meeting. According to the problems existing in the work, seriously reflect and expose the problems, and enhance political and ideological awareness and legal awareness.

Second, participate in social practice and strengthen the education of clean government. In March, he visited the "Six Freshmen" prison organized by the branch bureau to give warning education to Ren's tax corruption case. All kinds of corrupt officials and corrupt elements are shaken and lost in their ideals and beliefs, so that they deviate and betray. They don't learn theory, don't practice party spirit, are not strong in politics, can't stand the temptation of power and interests, accept decadent and backward ideas, highlight the word "private", enlarge the word "power" and condone the word "greed". I remember that Zhu Jianlin, an economic criminal, cried with tears of regret and said, "Mom, can you wait for me?" . Imagine that he is 50 years old this year, and it will take 16 years to get out. By then, his parents may be gone. If you lose the present, you lose the future.

After coming back, our whole group members made a profound self-examination and self-correction, and each of them wrote down nearly ten thousand words of ideological understanding. Everyone has said that we should be conscientious in our work, diligent, honest and self-disciplined in our life, be a person who can't live without his post, be a person trusted by taxpayers, and be a person whose leadership is assured.

Third, improve business skills and participate in various forms of learning. Comrade Song Yu passed the examination and selection at different levels this year and was awarded as a member of the "talent pool" of the branch. She trained Comrade Corey in auditing and income tax. Driven by her, everyone compares their studies, qualities and abilities. Before the promulgation of 1 Administrative Licensing Law in July this year, the sub-bureau organized a knowledge contest on Administrative Licensing Law, and Wang Chunyi and other comrades won the second place in the department.

In the trial of Xiangfan Qingxin Water Purification Technology Co., Ltd., whether it is characterized as "falsely issuing customs tax payment vouchers" or "tax evasion" is the focus of the problem. We have read the new criminal law, the judicial interpretation of the criminal law by the people's courts, the supplementary provisions of the National People's Congress Standing Committee (NPCSC) on punishing tax evasion and refusal to pay taxes, and other laws and regulations. After the discussion of the whole group, the question finally settled on whether the "Customs Duty Payment Certificate" in Article 205 of the new criminal law belongs to "other invoices". We actively contacted the relevant departments of the Municipal Bureau, brought files, laws and regulations, made on-site consultation, and finally closed the case. "Learning at work and improving in learning" is exactly this kind of usual effort. This year, two comrades of our trial group won the title of provincial experts in the "Enterprise Income Tax Business Expert Examination" organized by the Provincial Bureau.

In strengthening the trial work, we should improve the quality of cadres in an all-round way through measures such as study and training, experience exchange and special investigation, and strive to be politically reliable, professionally competent, familiar with laws and regulations, clear, accurate and practical. None of the cases tried this year have been brought for reconsideration or litigation. We rely on excellent teams to handle excellent tax cases and have a good reputation among taxpayers.

Third, horizontal cooperation, focusing on the overall situation of the branch.

Although our trial team is responsible for the trial of all inspection tasks in the sub-bureau, on the basis of completing our own work, we still actively cooperate and contribute to several key core tasks of the sub-bureau this year. In the cleaning and maintenance of ctais data in the investigation department, three people in our group participated in the data investigation and verification. In particular, Comrade Wang Zujun overcame the special situation of young children and sick lover, worked overtime many times and worked hard without regrets.

Over the past xx years, we have made some achievements, which is the result of the great attention and wise leadership of the party branch of the department, and also the result of the unity, hard work and selfless dedication of the team members. In the new year, we will adhere to administration according to law and civilized inspection, implement the words "ruthless, stable and accurate" in handling tax cases, strictly base on facts and take the law as the criterion, and be fair, fair and equitable; Taking the special key inspection as an opportunity, we should deal with the problems found in the inspection in strict accordance with the law, and we must not tolerate them, let alone be soft. Really use powerful means to investigate and deal with a case, deter one party, educate one party, purify the tax environment and provide a healthy operating environment for tax collection and management.