First, firmly establish the concept of "people-oriented", pay attention to the selection and training of tax inspectors, and strive to build an excellent inspection team.
All work is inseparable from talents, who play a decisive role in all work, and tax inspection is no exception. Establishing scientific talent selection, talent training and talent management mechanisms, optimizing the allocation of human resources and giving full play to the role of talents in the inspection work are the basis for improving the level of tax inspection work. And how to improve the quality of the inspection team and build an excellent inspection team?
The first is to improve the political and professional quality of inspectors, establish an incentive mechanism combining learning with application, comprehensively implement the system of law enforcement qualification certification and professional grade duty performance, implement the system of inspector qualification access, establish the system of inspector renewal and elimination, establish the system of inspector talent pool, and urge the inspectors to systematically learn accounting knowledge, legal knowledge, basic tax knowledge and computer knowledge. The most important point is to link the law enforcement qualification certification and professional grading system with the inspector's treatment, so that excellent inspectors can enjoy higher wages and benefits, thus fully mobilizing the enthusiasm and consciousness of inspectors in learning, and cultivating and bringing up a compound inspector team that can fight hard and is good at fighting hard. Improving the professional quality of inspectors in an all-round way is the basis for improving the quality and efficiency of tax inspection.
Secondly, we should pay attention to strengthening the construction of a clean government for tax inspectors, strive to improve the quality of inspectors, restrain the behavior of every inspection cadre with strict discipline, resolutely prevent inspectors from abusing power for personal gain and infringing taxpayers' interests, and establish a fair, honest and efficient tax inspection image. While strengthening the education of clean government, it is necessary to improve the punishment and prevention system of clean government in the procuratorial system, especially to do a good job in prevention, plan ahead, strengthen supervision over the four links of case selection, procuratorial work, trial and execution, find out the risk points of clean government, monitor all the risk points in time, nip violations of law and discipline in the bud, and reduce and eliminate the opportunities for procuratorial cadres to abuse their power and corruption.
Second, adhere to the rule of law, strengthen law enforcement accountability, improve inspection quality, standardize law enforcement procedures as the foundation, enhance tax law enforcement awareness, and put an end to law enforcement violations.
Adhere to the rule of law, standardize law enforcement and sunshine inspection, improve various tax inspection systems, strengthen supervision and assessment of inspection and law enforcement, and strictly implement the fault accountability system. Standardizing law enforcement is the basis of improving inspection efficiency and the principle that tax inspection must firmly grasp. It is necessary to perform the tax inspection function in strict accordance with the statutory authority and procedures, earnestly safeguard the authority and seriousness of the tax law, and vigorously promote the standardization of tax law enforcement. By standardizing law enforcement, maintaining justice, severely cracking down on various tax crimes and other activities, we will comprehensively rectify and standardize the tax order, purify the tax law enforcement environment, and improve taxpayers' compliance in paying taxes according to law. And how to standardize inspection and law enforcement?
First of all, organize tax inspectors to study various laws and regulations on a regular basis, deepen their understanding of the basic norms of tax inspection law enforcement through explanations, questions, discussions, training, tests, etc., understand and clarify the general procedures, basic steps, method requirements and handling authority of tax inspection, and incorporate the above-mentioned law enforcement into the important content of inspection and assessment to ensure implementation.
Secondly, in order to guide the actual operation and standardize the law enforcement behavior, we should design the basic flow chart of tax inspection, clarify the work to be done in the pre-,middle-and late-stage of tax inspection, as well as the quality standards, time limit requirements and procedures for completing the work in the stage, and enhance the operability of tax inspection law enforcement procedures for everyone to see at a glance.
Another point is to standardize various legal documents and further improve the draft of tax inspection records, and strive to reflect the dynamic process of tax inspection and law enforcement through static data. At the same time, in the process of handling the case, the facts should be carefully checked, and the person in charge of the enterprise should confirm and sign and seal it to prove the authenticity of the tax inspection. After the case is settled, it will be issued for comments, requiring taxpayers to feedback the work of inspectors from the aspects of law enforcement procedures, work style and clean government performance. Tax inspection should not only safeguard the dignity of tax law, but also protect the rights and interests of taxpayers.
Third, fully exercise the powers conferred by the tax law, and strengthen the crackdown on tax-related crimes in conjunction with public security organs to enhance deterrence.
At present, tax crimes are widespread in society, such as tax evasion, tax resistance, false invoicing, printing and reselling false invoices, which have caused serious harm to the socialist market economic order. Tax crime is a special kind of economic crime, and its criminal means are highly professional, technical and concealed. Because the tax authorities do not have the power of criminal law enforcement such as detention and search, relying on their own strength, they will not only encounter many obstacles in investigating major cases, but also easily startle the enemy and delay the fighter plane. Practice has proved that it is an effective measure to investigate and deal with major tax violations by using the investigation means of public security organs, giving full play to their respective expertise and forming a joint force in handling cases. In recent years, our tax system and public security organs have destroyed criminal gangs that print and resell fake invoices, which is a good example. Therefore, I think the tax authorities should establish a joint meeting system with the public security organs. In case of major cases, it is necessary to report clues in time, carry out joint actions, control and arrest criminal suspects in time, and ensure the smooth investigation of the case. In order to make the inspection work play a role of hitting, shocking and warning education, truly establish the authority of inspection and law enforcement, and safeguard the dignity of tax law, we must intensify punishment, improve the punishment rate, promptly transfer cases that meet the transfer standards to judicial organs, and resolutely investigate their criminal responsibility. By severely punishing illegal elements, the cost of stealing, escaping, cheating and refusing to pay taxes will be increased, so that the loss will outweigh the gain. It is necessary to widely publicize and expose cases of tax violations, deter criminals and warn all taxpayers. "It is easy to audit accounts but difficult to put them in storage" is a common problem in current audit work. The tax authorities should strengthen the organization and storage of tax arrears, late fees and fines, and make full use of the tax enforcement measures and tax preservation measures given by the tax law. At the same time, the tax authorities should also increase the publicity of the news media, publicly expose taxpayers who fail to pay overdue taxes within the prescribed time limit, and explain the law by case to make an example for others.
Fourth, innovate the concept of tax inspection and constantly explore new ideas of tax inspection.
To promote the continuous progress of tax inspection, we must innovate the inspection concept, constantly explore new ideas of tax inspection and constantly improve and perfect the inspection work. Combined with the inspection experience in recent years and the actual situation of our bureau, I think it should be further improved and strengthened in the following aspects.
First of all, it is necessary to establish an information transmission system between tax inspection and tax management. The current tax inspection should be based on a high degree of informationization and adapt to the current new collection and management model. At present, the goal of tax collection and management is to achieve comprehensive monitoring of taxpayers by relying on computer networks and scientific and advanced inspection management means. In order to meet the requirements of modern management to the greatest extent, we should carefully study and analyze the factors and indicators that link up and promote each other between tax management and inspection management, and develop corresponding management software accordingly, establish a scientific operation mechanism, reduce arbitrariness and human interference in operation, and form an organic unity that is relatively independent and interrelated in all aspects.
Secondly, it is necessary to strengthen the intensity of case selection and improve the way of case selection. Case selection is the premise of improving the quality of tax inspection and the first link of tax inspection. The success of tax inspection case selection is directly related to the quality of tax inspection, and it is also the top priority of the whole process of tax inspection. Only by including those taxpayers who violate the tax law into the inspection object can it be conducive to the effective play of the role of tax inspection. Only when the case selection is accurate can the inspection work get twice the result with half the effort, and the quality and efficiency of the inspection work can be effectively improved. Therefore, case selection is an important link to restrict the inspection work and the basic work to improve the quality of tax inspection work. At present, there is only one person in the case selection section of our bureau, who is also responsible for accepting and reporting cases and rewarding informants. No matter how strong a person's working ability is, his strength is limited after all. It is conceivable that it is difficult and intense to effectively screen out suspicious objects from massive collection and management data. Therefore, it is necessary to strengthen the intensity of case selection and improve the way of case selection. In the process of case selection, on the one hand, we should make full use of business information and collected tax management information, conduct comprehensive analysis, sorting and screening, scientifically determine the inspection objects, make tax inspection more targeted and effective, reduce the blindness and aimlessness of inspection, and ensure the accuracy and reliability of inspection and case selection. On the other hand, in the process of case selection, we should be good at comparing the inspection results in the implementation process with the doubts in the original case selection, constantly sum up and explore the methods and ways of case selection, adopt the method of combining internal investigation with external investigation, and on the basis of mastering the basic situation, relevant information and inspection results, go deep into the field investigation of relevant tax paying enterprises to understand the situation, and compare and analyze the theoretical data with the field investigation. Compare and analyze the results of tax assessment and tax interview conducted by the tax administration department with the problems found in tax inspection, compare and judge the results of tax inspection with the determined case selection indicators, and ask questions about the same taxpayer in the same industry, constantly adjust the case selection indicators, improve the case selection method and increase the case selection rate. Only by improving the quality of audit objects can we ensure the improvement of audit implementation quality and efficiency.
The third is to improve the inspection method and further improve the quality of handling cases. With the increasing concealment and diversification of illegal means of tax evaders, a few taxpayers have made adequate planning and technical treatment before concealing all kinds of income or falsely presenting all kinds of expenses, so that it is difficult for inspectors to find out illegal problems by means of "auditing accounts and verifying facts". This requires inspectors to constantly improve their working methods, formulate inspection plans according to the doubtful points in case selection, carry out inspections in a targeted manner, cultivate good observation, analysis and adaptability, find the breakthrough of cases through some nuances, and find important illegal clues, so as to find out major illegal cases; After discovering the clues of the case, it is necessary to strengthen the work of obtaining evidence, collect evidence in time, and do not give tax offenders the opportunity to transfer or destroy evidence, so as to provide sufficient evidence for the case characterization. To sum up, first, we should make preparations before the inspection, learn as much as possible about the taxpayer's production and operation information, master in detail the various means that taxpayers may take, be familiar with relevant tax policies, formulate detailed inspection outlines, and carry out targeted inspections; Second, combine the existing inspection forces, carefully equip inspectors, organize them reasonably according to the characteristics of different cases, and make good use of troops in key cases; Third, the procuratorial departments at higher levels should strengthen the guidance on the investigation and handling of major cases and cross-regional cases, and adopt various forms of handling cases, such as listing supervision, taking the lead in handling cases, and handling cases in different places, so as to eliminate the resistance in handling cases and improve the efficiency and quality of handling cases.
Third, in view of the problems found in the inspection, timely suggest that the tax collection and management departments improve the weak links in their work and improve the level and efficiency of tax collection and management. Tax inspection should not only check taxes, but also find management problems in collection and management through inspection, improve work and improve the quality of collection and management. In other words, tax inspection should be good at summarizing and discovering, give full play to the function of "promoting management through inspection", and continuously improve the inspection level and the quality of tax collection and management through innovation.
In a word, innovation is an important foundation to promote the development of tax inspection. Only by continuous innovation can we continuously improve the quality and efficiency of tax inspection. It is necessary to infiltrate innovative ideas into all work, fully mobilize and give full play to the intelligence of every inspection cadre, so that our tax inspection work can continue to advance and improve.