In order to implement the spirit of "Opinions on Further Deepening the Reform of Tax Collection and Management" issued by the General Office of the Central Committee and the General Office of the State Council, give full play to the basic, supportive and indemnificatory role of taxation in national governance, and help Hebei's high-quality economic and social development, this implementation plan is formulated in light of the actual situation.
I. Work objectives
By 2022, important progress will be made in the standardization of tax law enforcement, the convenience of tax and fee services and the accuracy of tax supervision. By 2023, three new systems of tax enforcement, tax service and tax supervision will be basically established. By 2025, the deepening of the reform of tax collection and management system has achieved remarkable results, and the modernization level of tax governance system and governance capacity has been significantly improved.
Second, the main task
(1) Comprehensively promote the digital upgrading and intelligent transformation of tax collection and management.
1. Actively promote the construction of smart taxation. Incorporate smart tax into the planning of "Digital Hebei" and "New Smart City", and build a smart tax brand and system with Hebei characteristics. Establish a mechanism for normalization, sharing, exchange and connection of tax-related and fee-related data between tax authorities and relevant departments to promote the organic integration of online and offline data. Expand the tax-related and fee-related service functions of the "Collection Office" platform, and promote multi-departmental business linkage. In 2022, the intelligent collection of enterprise tax information and natural person tax information will be basically realized, and in 2023, the intelligent collection of tax authority information and tax personnel information will be basically realized. In 2025, relying on smart taxation, we will achieve deep integration, efficient linkage and comprehensive upgrade of tax law enforcement, services, supervision and big data intelligent applications.
2. Implement the task of electronic invoice reform. 202 1, the national unified electronic invoice service platform was launched, providing free electronic invoice service for taxpayers 24 hours online. We will promote the electronization of invoices in railway, civil aviation and other fields, basically realize the electronization of invoices in all fields, all links and all factors in 2025, and strive to reduce institutional transaction costs.
3. Promote data sharing in an orderly and effective manner. Relying on the "Hebei Integrated Government Service Platform", a data sharing and coordination mechanism between tax authorities and relevant departments will be established before the end of 2025. Standardize the sharing of tax data and the provision of tax-related information according to law, and create large-scale, multi-type and fine-grained tax big data. Improve the tax big data security management system and establish a normalized working mechanism. Strengthen the construction of security situation awareness platform and the application of network security platform, implement normalized data security risk assessment and inspection mechanism, and improve data security monitoring, early warning and emergency response mechanism.
4. Deepen the application of big data and new technologies. Do a good job in the effective connection between tax statistical standards and national statistical standards, improve indicators, create a fist product of tax analysis, and serve government decision-making. Explore the application of blockchain technology in tax work. Promote real-time information sharing between housing construction and natural resources departments, and realize "one window acceptance and parallel processing" for real estate registration and online (handheld) tax collection.
(two) to further optimize the way of tax law enforcement.
5. Strict tax management authority. Resolutely safeguard the authority of the tax law, implement the statutory principle of taxation, standardize the management of tax policies, and protect the legitimate rights and interests of both parties.
6. Maintain the order of tax collection. Adhere to the collection of taxes and fees according to laws and regulations, and resolutely prevent the implementation of preferential policies for taxes and fees, the collection of "excessive taxes and fees" and improper administrative intervention in tax work. Strengthen the organization and leadership of tax collection and management, and support tax authorities to organize fiscal revenue according to law. Dynamically grasp the economic tax sources, scientifically run through the work of organizing income according to law, and incorporate the implementation of organizational income and preferential tax and fee policies into the key overall arrangement of law enforcement supervision.
7. Improve local tax laws and policies. We will steadily implement and improve the local tax and fee system, and do a good job in the reform and abolition of local tax-related laws, regulations and policies and measures. Timely revision of the "Measures for the Protection of Tax Collection and Management in Hebei Province" to promote its promotion to local regulations. Do a good job in the legalization of non-tax revenue management.
8. Strictly regulate tax enforcement. Further implement the "three systems" of tax administrative law enforcement, and basically build an intelligent control system for tax law enforcement quality in 2023. Standardize the exercise of tax administrative penalty discretion, promote Beijing-Tianjin-Hebei unified tax administrative penalty discretion benchmark, and serve the coordinated development strategy of Beijing-Tianjin-Hebei.
9. Continuously improve the accuracy of tax law enforcement. Promote non-compulsory law enforcement methods such as "persuasion education" and "interview warning", and carry out "reasoning law enforcement" in tax inspection. Use tax big data to accurately screen high-risk taxpayers, implement accurate law enforcement based on "credit+risk", and prevent extensive, selective and "one size fits all" law enforcement. Accurately grasp the boundary between tax-related violations and crimes, and do your duty. Promote the list of "first violation without punishment" in the field of tax law enforcement. Improve tax collection and management service measures of platform economy and improve tax enforcement based on problems.
10. Promote regional cooperation in tax law enforcement. Promote the unification of tax law enforcement standards among regions and deepen the exchange of law enforcement information and mutual recognition of results in Beijing, Tianjin and Hebei. Simplify the inter-provincial migration procedures of tax-related and fee-related matters, implement the national general affairs list, basically realize the mutual recognition of qualifications in different places in 2022, and basically realize the national general affairs in 2025.
1 1. Strengthen the internal control and supervision of tax law enforcement. Upgrade the internal control supervision platform, optimize the internal control supervision system of tax law enforcement, and basically build an information-based internal control supervision system of tax law enforcement risk with comprehensive coverage, full prevention and control and full responsibility in 2022. The tax authorities take the initiative to carry out special inspectors on policy implementation, risk response and law enforcement, and actively cooperate with the audit department to supervise tax law enforcement. Formulate the "double investigation of one case" clue transfer standard, and standardize the clue transfer of tax inspection, supervision and auditing departments.
12. Improve the strategic level of major development of tax service. Innovating tax enforcement, service and supervision measures around the coordinated development of Beijing-Tianjin-Hebei, the construction and development of xiong'an new area and the preparations for the Beijing Winter Olympics. Strengthen cooperation with Beijing and Tianjin, optimize the tax facilitation measures for the coordinated development of Beijing, Tianjin and Hebei, and play a role in promoting the coordinated development of Beijing, Tianjin and Hebei; Promote reform measures to try first in xiong'an new area and build an advanced collection and management service system; Improve service and management measures, and give play to the role of taxation in the construction of the Winter Olympics and the development of the ice and snow industry.
(3) Provide efficient and intelligent tax and fee services.
13. realize the preferential tax policy directly. Relying on the tax big data cloud platform, actively identify taxpayers who meet the conditions of enjoying preferential policies. In 2022, the electronic tax bureau will accurately push the tax and fee policies to taxpayers, promote the implementation of preferential tax and fee policies, and realize the direct enjoyment of preferential policies. Further simplify the procedures for declaring and enjoying preferential tax and fee policies, and constantly expand the scope of "independent decision, self-declaration, supervision after the event" to ensure convenient operation, quick enjoyment and effective supervision.
14. Greatly reduce the tax burden. Use the data collected and enjoyed by * * * to reduce taxpayers' repeated submission. We will fully implement the notification and commitment system for tax certification matters, implement the supporting system for missing items, and continue to expand the scope of tax-related information from prior submission to retention for future reference.
15. Comprehensively improve tax payment methods. By the end of 20021,the online handling of corporate tax and personal tax and fee matters will be basically realized, and the "non-contact" and "non-face-to-face" tax payment services will be expanded. We will promote the electronic and factor-based declaration mode, and explore the annual final settlement of personal income tax operating income and the automatic pre-filling declaration of some preferential policies before the end of 2022. In 2022, value-added tax, consumption tax and additional tax will be realized, and before the end of 2023, the data of corporate income tax, deed tax and other taxes will be automatically extracted, the tax amount will be calculated and the declaration will be pre-filled.
16. Further reduce the frequency and time of tax payment. Simplify the collection period of some taxes according to law, realize the combined declaration of main and auxiliary taxes of value-added tax and consumption tax, and vigorously promote the comprehensive declaration of taxes (fees). Accelerate the processing of export tax rebate for enterprises. The average processing time of normal export tax rebate will be reduced to 7 working days before the end of 200212022 and 6 working days before the end of 2022, further reducing the time limit for enterprises with high credit rating.
17. Actively promote intelligent and personalized services. Transform 12366 tax service platform, and basically realize the "first-line answer" of national consultation in 2022. Build a remote inquiry center, realize the service mode of "combining remote assistance, inquiry and office", use big data to intelligently analyze the actual experience and personalized needs of taxpayers, and provide online services accurately. Optimize offline services such as cash tax collection window to meet the service needs of special personnel and special matters.
18. Improve the mechanism for protecting the legitimate rights and interests of taxpayers and payers. Improve the taxpayer's rights relief and tax dispute resolution mechanism, and explore the establishment of an effective collection, rapid response and timely feedback mechanism for taxpayers' demands. Do a good job in the information management and protection of taxpayers and payers, and severely crack down on the disclosure and abuse of personal information according to law. Strict supervision and inspection, for those who cause heavy losses due to dereliction of duty, the responsibilities of relevant departments and personnel shall be seriously investigated according to law.
(D) the accurate and effective implementation of tax supervision
19. Vigorously promote the supervision mode of "credit+risk". We will fully implement real-name tax payment, incorporate tax credit into Hebei's social credit system, standardize and improve measures and methods for encouraging trustworthiness and punishing dishonesty, and give full play to the role of tax credit in "honest Hebei". Promote the sharing of tax credit evaluation information in Beijing, Tianjin and Hebei, and generate cross-provincial (city) inquiries and tax credit incentives. Implement the credit evaluation system to provide more convenience for market subjects with high tax credit. Promote the dynamic "credit+risk" supervision mode, improve the new tax supervision mechanism with credit evaluation, monitoring and early warning and risk response as the core, gradually improve the tax payment service and supervision system for natural persons with "data integration+quality service+reminding and correcting mistakes+investigating and handling according to law" as the main content, and improve the tax payment service and supervision mechanism for high-income and high-net-worth personnel.
20. Strengthen risk prevention, control and supervision in key areas. Promote the classification of risk analysis results and take high-risk taxpayers as the main targets of random selection. For industries, regions and people with frequent tax evasion problems, the proportion of "double random and double open" spot checks should be appropriately increased according to risks, and cross-departmental joint spot checks should be promoted. Strengthen the construction of prevention system, and intensify the supervision and inspection of tax evasion behaviors such as concealing income, falsifying costs, shifting profits, using "tax depressions", "yin-yang contracts" and related transactions.
2 1. Strictly crack down on tax-related crimes according to law. Realize the real-time verification and monitoring of the whole process of invoice issuance and use, and promote the transformation of tax-related illegal and criminal acts from after-the-fact attack to accurate prevention beforehand. We will improve the system of investigating and handling tax violations and promote the establishment of a normalized and institutionalized multi-sectoral cooperation mechanism. Relying on the "internet plus supervision" system, we will severely crack down on illegal and criminal acts such as "fake enterprises" falsely issuing invoices, "fake exports" defrauding tax rebates, and "fake customs declarations" defrauding concessions. Strictly investigate and deal with major tax-related crimes according to law, enjoy credit records to the national credit information platform, and implement joint punishment.
(5) Deepen and expand the tax management mode.
22. Continue to strengthen departmental collaboration. Promote paperless reimbursement, entry, filing and storage of electronic invoices. Carry out "silver tax interaction" to help alleviate the financing difficulties of small and micro enterprises. Improve the cooperation, information sharing and joint law enforcement between tax authorities and natural resources, housing and urban construction, ecological environment, market supervision and other departments, do a good job in local tax collection and management and cross-departmental collaborative supervision, and improve the level of collaborative collection and management.
23. Continue to strengthen social coordination. Guide industry associations and intermediaries to play a role and support third parties to provide personalized services to taxpayers and payers in accordance with the principle of marketization. Do a good job in the supervision, credit rating and audit of tax-related intermediaries, and strengthen the incentive of trustworthiness and the punishment of dishonesty. We will implement the announcement and push system of tax-related professional service information, broaden channels, and facilitate taxpayers to choose independently. Implement the responsibility system of popularizing law, deepen the education of juvenile tax law, and create an atmosphere of paying taxes in good faith.
24. Continue to strengthen the judicial protection of taxation. Implement the joint case handling mechanism between tax authorities and public security organs, build an information platform for tax police cooperation, and realize the exchange of case information within tax and public security departments. Relying on the "Hebei Digital Synthetic Combat Command Center for Combating Tax-related Crimes", we will promote the co-office of tax and police. The tax authorities actively cooperate with the procuratorial organs to find out the behavior of failing to perform tax supervision duties according to law. Judicial organs should implement the relevant provisions of case guidance and strengthen the guidance of tax-related and fee-related judicial cases.
(6) Effectively strengthen the protection of tax organizations.
25. Improve the efficiency of resource allocation. Improve the classified management of taxpayers, optimize business processes and post responsibility system, and appropriately move up the overall and complex tax service and management responsibilities. Scientifically allocate human resources, optimize and strengthen the strength in risk management, tax and fee analysis, big data application, tax inspection and other fields.
26. Improve the ability and quality of cadres. Promote exchanges between tax officials and local officials, and promote the "115" project and the "36 13" talent training plan of the tax department. Carry out tax professional ability training and promote the digital transformation of education and training.
27. Improve performance appraisal. Promote the penetration of performance management into business processes, integration into post responsibility system and embedding into information systems, and improve the level of automated evaluation. Improve the personal performance evaluation method of tax system and optimize the application of results.
Third, organize the implementation.
(a) improve the promotion mechanism, clear departmental responsibilities.
Party committees and governments at all levels should establish a joint meeting system, improve the overall coordination mechanism, and give support in collecting taxes and fees according to laws and regulations, reducing taxes and fees, promoting tax collection and management, strengthening judicial security, deepening information sharing, strengthening the popularization of tax laws, and strengthening financial security. Provincial Taxation Bureau should strengthen organization and coordination and take the lead in implementation. All departments should follow the division of responsibilities and do a good job in the implementation of various reform measures.
(two) to strengthen the tracking efficiency, strict supervision and assessment.
We will further implement the system of "good and bad reviews" in the tax field, establish and improve the mechanism of regular supervision, inspection, evaluation and summary, and promote the implementation of reform goals. Improve the positive and negative incentive mechanism, improve the fault-tolerant and error-correcting mechanism, adhere to the "three distinctions", and actively mobilize and stimulate the enthusiasm, initiative and creativity of all parties.
(3) Strengthen publicity and guidance to create a good atmosphere.
All relevant units should actively cooperate with the tax authorities to do a good job in the reform propaganda and interpretation, and use various media and platforms at all levels to publicize the reform deployment, work progress and achievements. Respond to social concerns in a timely manner, correctly guide social expectations, and create a good social environment and public opinion atmosphere for reform.