1. In the guiding ideology of "Opinions on Further Deepening the Reform of Tax Collection and Management" (hereinafter referred to as "Opinions"), it is proposed that the reform of tax collection and management should focus on taxpayers, take the electronic reform of invoices as a breakthrough, and take tax big data as the driving force. 2. In the guiding ideology of the Opinions, it is proposed to build a smart tax with high integrated functions, high safety performance and high application efficiency. 3. The "Four Essentials" in the Opinions refer to precise law enforcement, fine service, precise supervision and sincere co-governance. 4. The working principles of the Opinions should be "six adherences", namely: upholding the overall leadership of the Party and ensuring that the decision-making arrangements of the CPC Central Committee and the State Council are fully implemented; Adhere to the rule of law, be good at using the rule of law thinking and ways to deepen reform, constantly optimize the way of tax law enforcement, and strive to improve the level of tax legalization; Adhere to the convenience of the people, further improve the measures to facilitate enterprise services, and better meet the reasonable needs of taxpayers; Adhere to the problem orientation, focus on filling shortcomings and strengths, and effectively solve outstanding problems in tax collection and management; Adhere to reform and innovation, deepen the reform of "simplifying administration and decentralizing power, strengthening supervision and improving services" in the tax field, and promote all-round changes in tax law enforcement, service and supervision concepts, methods and means; Adhere to the systematic view, promote various reform measures as a whole, and comprehensively improve the efficiency of tax governance. 5. The goal of the three stages of tax collection and management reform: by 2022 → making important progress in facilitating tax enforcement, standardizing tax and fee services, and making tax supervision precise; By 2023 → 1, a new tax law enforcement system with "no risk, no interference and strong intelligent control in the whole process" will be basically established to realize the transformation from empirical law enforcement to scientific and accurate law enforcement; Basically, a new tax and fee service system of "no dead ends for offline services, no fights for online services, and wide coverage for customized services" has been established, realizing the transformation from undifferentiated services to refined intelligent personalized services; A new tax supervision system based on "double random and one open" supervision and "internet plus supervision" has been basically established, supplemented by key supervision and "credit+risk" supervision, and the transformation from "controlling taxes by votes" to "governing taxes by numbers" has been realized. By 2025, remarkable achievements will be made in deepening the reform of tax collection and management system, basically building a powerful smart tax, forming a domestic first-class intelligent administrative application system, and comprehensively improving the supervision ability of tax law enforcement services. 6. In the national tax system to implement the "Opinions" training video conference, Huang Liming summarized the background and significance of the "Opinions" as "one theme, two main businesses, four new systems and six key points". One theme is called synthesis; Two main businesses refer to doing a good job in taxation and bringing a good team; The four new systems refer to the four new systems of tax law enforcement, service, supervision and co-governance; The six categories refer to more efficient tax governance, more accurate tax enforcement, more sophisticated tax services, more accurate tax supervision, more sincere tax co-governance and more powerful organizational guarantee. 7. Intelligent tax construction "four ones" intelligent collection refers to the basic realization of "one household, one person" intelligent collection of enterprise tax information in 2022 and "one bureau, one person" intelligent collection of tax information by tax authorities in 2023. 8. The work arrangement for the steady implementation of electronic invoice reform is to build a national unified electronic invoice service platform on 20021to provide taxpayers with services such as application, issuance, delivery and inspection of electronic invoices 24 hours a day. Formulate national standards for electronic invoices, promote the electronization of invoices in railway, civil aviation and other fields in an orderly manner, basically realize the electronization of invoices in all fields, all links and all factors in 2025, and strive to reduce institutional transaction costs. 9. The Opinions pointed out that to improve the accuracy of tax law enforcement, it is necessary to innovate administrative law enforcement methods and effectively use non-compulsory law enforcement methods such as persuasion and education and interview warning. , so that law enforcement is both powerful and temperature, and the combination of leniency and severity is achieved. Resolutely prevent extensive, selective and "one size fits all" law enforcement. Accurately grasp the boundary between general tax-related illegal acts and tax-related crimes, and punish them according to law. In the field of tax law enforcement, study and promote the "first violation without punishment" list system. Adhere to the principle of inclusiveness and prudence, actively support the healthy development of new industries, new formats and new models, improve tax enforcement based on problems, and promote tax payment according to law and fair competition. 10. The Opinions of the General Administration implements the establishment of a "nine-in-one" working mechanism, that is, a ledger supervision, a set of indicators evaluation, a caliber interpretation, a reader's guidance, a list display, a set of reports reflection, a dynamic recommendation, a set of template operations and a log record. 1 1. The six stages of the implementation of the Opinions are mobilization and deployment, steady progress, initial results, comprehensive breakthrough, consolidation and promotion, and summary and evaluation. 12. Work contents of each stage of tax collection and management reform: (1) Mobilization and deployment stage (202 1 from March to the end of July) (1) convey the spirit of the learning document. (2) Establish a working mechanism for implementation. (3) Mobilize and deploy reforms. (4) Refine the division of tasks for reform. (5) Carry out publicity and explanation. (6) Carry out special counseling and training. (7) deploy and carry out pilot reforms. (2) Steady progress stage (August 20265438+0-end of 20265438 +0) (8) Flip chart battle table. (9) Overall planning and integration. (10) Establish a reform direct link mechanism. (1 1) launched the first batch of highlights. (3) In the initial stage (65438+20221October-the end of 2022) (12), the reform should be intensified. (13) Actively publicize the reform results. (14) achieved the second batch of results. (four) the comprehensive breakthrough stage (20231-the end of 2023) (15) to promote the pilot experience in a timely manner. (16) to achieve the third leap. (17) Organize the mid-term evaluation. (5) Consolidation and promotion stage (65438+20241October-end of June 2025) (18) and detailed implementation arrangements for the next two years. (19) Check the implementation. (20) to carry out typical tree selection activities. (6) End the evaluation stage (July 2025-65438+end of February) (2 1) and fully complete the reform task. (22) Conduct a comprehensive assessment. (23) make a summary report. (24) Carry out closing publicity. 13. the documents issued by the provincial bureau on the implementation of opinions are as follows: on April 14, a document, Jishui Fano, was issued. 202 136, opinions on the implementation of the notice of establishment of Hebei Provincial Taxation Bureau. On April 25th, a document was issued, and a memorandum was issued by Hebei Provincial Tax Implementation Office. 202 1 1, Notice of the Office of the Leading Group for Implementing Opinions on Defining Office Personnel and Working Institutions. Posted on April 27th, Jishui Fano. 202 142, in-depth study and implementation of the opinion notice. 15. State Taxation Administration of The People's Republic of China formulated the "Division of Tasks for Implementing the Opinions on Further Deepening the Reform of Tax Collection and Management", which further refined the 24 key tasks identified in the Opinions into 100 reform measures, which were divided into three categories: (1) reform measures implemented at the same level in State Taxation Administration of The People's Republic of China (the first category, 65438+, (3) All localities can actively explore reform measures (43 in total in three categories), mainly involving facilitating tax and fee services, optimizing law enforcement methods, strengthening tax source management, deepening information sharing, and promoting tax co-governance. , need to be creatively implemented around.