Article 1 Self-inspection report on tax work
Xx Local Taxation Bureau will undertake the inspection of tax collection and management within its jurisdiction in accordance with the requirements of tax collection and management system reform. 1994 since its establishment in September, it has carried out the work of establishing civilized units with the goal of building a tax team with political qualification, excellent technology, excellent style and strict discipline, with economic construction as the center and professional ethics and work style as the focus, which has effectively promoted all the work and achieved fruitful results. The situation is now reported as follows: 1. Strengthen the leadership work of creating civilized units and implement the measures created.
Since the establishment of the Local Taxation Bureau, the leading group of the Bureau has attached great importance to the creation of civilized units, incorporated the planning of the creation of civilized units into the five-year plan and annual work plan of the unit, insisted that the top leader should take the lead personally, and the party and government work groups should make concerted efforts to implement the responsibility of the leaders, the trade unions, the Communist Youth League Committee and the directors of each stock room to create work. Adhere to the target management of spiritual civilization, and quantify the creation contents of ten aspects, such as system construction, environmental outlook, ideological and political study, professional ethics, industry style, law-abiding, social morality, and comprehensive management of family virtues, into 27 projects, with a score of *** 100, which is linked with year-end bonus and evaluation and promotion, and take effective measures to implement a monthly inspection system for the professional ethics and industry style of the whole hospital. Actively carry out various creation activities. According to their respective responsibilities and the nature of their work, the party and government trade unions have carried out various forms of creation activities, such as education month on party style and clean government, correcting unhealthy practices in the industry, striving for civilized stock rooms, two beneficial labor competitions, and youth civilization signs. Civilization construction is deeply rooted in the hearts of the people, and the civilized atmosphere is getting stronger and stronger. Social questionnaire survey on professional ethics and industry style has been carried out for two consecutive years, and the comprehensive satisfaction of the supervised units with our tax service, industry style and professional ethics has reached over 95%.
Taking the requirements of "four good" and "five strong" as the goal, the leading group of our bureau has strengthened its own construction, formulated relevant provisions on building a clean government, improved the supervision and restraint mechanism and other internal regulations, implemented the responsibility system for building a clean and honest government, persisted in strengthening the democratic supervision and management of employees, established an open system and an open column for handling affairs, and ensured the status of employees as masters, giving full play to democracy. The team is United and enterprising, diligent and pragmatic, honest and self-disciplined, and keeps close contact with the masses, which has been affirmed and praised by the masses. The party branch of the government has been rated as the first party organization in the city for two consecutive years.
2. Do a good job in the two reforms to maintain the stability and development of the unit.
Conscientiously implement the spirit of tax collection and management system reform and personnel system reform, combine the specific situation of the unit, steadily push forward and deepen, correctly handle the relationship between reform, development and stability, and rely on the broad masses of cadres and the masses to successfully complete the two reforms.
In the process of reform, we should give full play to the role of mass supervision, act in accordance with the law, introduce a competitive mechanism into the reform of personnel employment and distribution system, set posts according to needs, set salaries according to posts, select the best candidates, and conduct regular assessment, change identity management into post management, and establish a dynamic personnel management system of competition for posts, contribution distribution, contract management and independent employment of units to fully mobilize the enthusiasm of employees. Through the reform, the operating mechanism and management mechanism of tax inspection and law enforcement in the unit have been straightened out, which has laid a solid foundation for the further development of the unit.
Third, carry out ideological education in depth and cultivate good moral habits.
Organize the publicity and education of cadres and workers in the hospital to study the Party's basic theory, line, program and experience, earnestly strengthen ideological and moral construction, conscientiously implement the Outline for the Implementation of Citizens' Moral Construction, publicize and implement citizens' basic moral norms, entertain and educate, organize various knowledge contests on ideological and moral construction, and encourage employees to actively participate in them with lively organizational forms. The effect obtained is obviously better than preaching and cramming rigid reasoning education.
Do a good job in the education of employees' children and teenagers, attach importance to the ideological and moral construction of minors, and give certain material rewards to employees' children who make progress in politics, thought and study. Supervise employees to strengthen their children's education, take quality education as the foundation, cultivate the next generation's independent, enterprising, competitive and determined qualities, and cultivate and establish correct ideological beliefs, world outlook, outlook on life and values.
Four. Do a good job in business and promote the continuous improvement of health law enforcement.
The cadres and workers of the whole hospital are of one mind and one mind, work hard and make concerted efforts with Qi Xin. Under the leadership of the Municipal Local Taxation Bureau, focusing on tax collection and management, all work has been continuously carried out, tax enforcement has been further strengthened, inspection coverage has been improved compared with previous years, and various supervision work has been completed well. The overall situation attaches great importance to employees' ideological quality and professional work level, sets xx as the year to improve the professional quality of the unit, does everything possible to promote the improvement of employees' quality, gives lectures on professional knowledge on weekends, and invites experts at all levels to give lectures to ensure that employees' professional knowledge is updated at any time; Set off a legal study day, combine the characteristics of tax law enforcement, organize and carry out special training on administrative licensing law, administrative litigation law, administrative punishment and other laws and regulations, and improve the law enforcement level of law enforcement personnel.
5. All the staff and workers in the institute should work together with Qi Xin to create a beautiful environment inside and outside.
Each stock room has established an internal duty and duty system, and the administrative leaders and trade unions organize inspections before and after the festival, linking the cleaning and housekeeping of the stock room with the monthly bonus. Mobilize employees to give full play to their intelligence and beautify the greening office by themselves. Through a series of activities, it has created a good working and living environment for the staff of the institute and won the praise of the people.
6. Actively advocate scientific civilization and strive to create a unit culture.
Adhere to the "Outline for the Implementation of Civic Morality Construction", strive to advocate the new socialist fashion, supervise the construction of education, science and culture, actively advocate a civilized, healthy and scientific lifestyle, strive to improve the scientific, cultural, professional and physical quality of employees, organize various recreational activities, enrich their spare time and enhance the cohesion of the unit; Extensively carry out various forms of ideological education activities such as stressing civilization and cultivating new styles, insist on selecting outstanding employees all the year round, commend and reward good people and good deeds, and employees enthusiastically participate, with remarkable results. Through a series of activities, guide employees to establish a scientific outlook on life and values, reject the erosion of feudal superstition, pseudoscience and xxxx, and guide the cultural construction of the unit to develop in a scientific and positive direction.
Second tax work self-inspection report
So-and-so State Taxation Bureau: Our company is a wholly-owned subsidiary of So-and-so Food Co., Ltd. registered in Xinjiang, belonging to a food processing enterprise, and its business scope covers the production and sales of instant noodles, dried noodles, vermicelli and condiments. Registered capital100000 yuan.
Our company was officially put into operation in 20xx, with supply, production, logistics, marketing, finance and other departments. , follow the accounting method of enterprises, set up general ledger and subsidiary ledger, etc. At present, Kingdee software is used, and our tax declaration is unified online as required. Every year, the national tax and local tax declarations include value-added tax, urban construction tax, real estate tax, education surcharge and personal income tax, all of which are self-declared and do not employ tax agents. Every year, our company employs the staff of tax agency to verify and inspect our income tax settlement and annual audit, and issue a report. Now, the self-inspection of our company is reported as follows:
The special VAT invoice used by our company to deduct the input tax is true and legal, and there is no invoice that the billing unit is inconsistent with the payee or that the goods recorded on the face are inconsistent with the goods actually deducted in storage.
The freight invoice used to deduct the input is true and legal, and there is no freight declaration unrelated to the purchase and sale of goods to deduct the input tax; The freight incurred in the purchase of fixed assets or the freight incurred in the sale of fixed assets exempted from value-added tax shall not be deducted from the input tax; No international freight forwarder invoice and international goods transport invoice are deducted from the input; There is no transport invoice deduction input that is inconsistent between the drawer and the carrier; There is no input tax deduction in transport invoice with incomplete items.
The general VAT invoice, ordinary machine invoice and manual invoice obtained by our company have all been inquired by the national tax, and the inquiry information is consistent with the face value.
There is no case that the purchase of fixed assets of housing and construction is declared to deduct the input tax.
There is no case where the input tax is not transferred out according to the regulations when non-taxable items such as construction in progress and collective welfare purchase materials, electricity, gasoline and other goods.
If there are returns or discounts, the input tax has been transferred out according to the regulations.
Goods used for non-taxable items, tax-exempt items and abnormal losses shall be transferred out as input tax according to regulations.
Sales revenue records are complete and timely: there is no case that barter transaction revenue is not recorded; There is no unrecorded income from debt-to-equity swap; There is no situation that the products sold have not been invoiced and the income obtained has not been recorded in accordance with the regulations; There is no situation that sales revenue is not transferred to the account for a long time. There is no case where the output tax is not accrued according to the regulations as a sales act.
There is no case of using red-ink invoices that do not meet the requirements to deduct taxable income: sales returns, sales discounts or discounts occur, and the red-ink invoices issued and accounting treatment comply with the provisions of the tax law.
Operating income is recorded in a complete and timely manner, and cash income is recorded in accordance with the regulations; Issue invoices to customers and record corresponding income according to regulations. Confirm the income according to the time stipulated in the provisional regulations on business tax and complete the tax obligation on time.
Without various reductions and exemptions in turnover tax and subsidies, those who receive government incentives are not included in taxable income according to regulations.
There are no inflated costs, such as using false invoices or false labor costs, using invoices and vouchers that do not conform to the provisions of the tax law, charging fees, and charging items that meet the standards of fixed assets at one time in the cost expenses without tax adjustment; Management system software that meets the standards of intangible assets will be included in the operating expenses at one time, and no tax adjustment will be made.
There is no over-tax standard for drawing employee welfare funds, trade union funds and employee education funds, no tax adjustment, no over-tax standard for drawing basic old-age insurance, basic medical insurance, unemployment insurance and employee housing provident fund, no tax adjustment, no over-tax standard for drawing supplementary old-age insurance, supplementary medical insurance and annuity, and no tax adjustment.
There is no unauthorized change in the cost valuation method and adjustment of profits.
There is no excessive depreciation of fixed assets and amortization of intangible assets: if the residual rate of fixed assets is lower than that stipulated in the tax law or the depreciation period of electronic equipment is different from that stipulated in the tax law, no tax adjustment will be made; Tax adjustments have been made to the difference between the depreciation period of fixed assets and the amortization period of intangible assets and the tax regulations.
There is no over-standard expenditure such as business promotion, business entertainment, advertising, etc., and there is no unauthorized expansion of the scope of technology development expenditure and enjoyment of tax incentives.
Personal income tax has been withheld and remitted from the wages paid to employees by enterprises in various forms.
Article 3 Self-inspection report on tax work
According to the requirements of Notice No.445 of xx State Taxation Bureau (year 20xx), our company conducted a self-inspection on the payment of value-added tax for three years from 20xx to 20xx, and now we report the self-inspection as follows: 1. Basic information of the enterprise.
Xx County xx Coal Industry Co., Ltd. was established in 2003 10, and its business address is Group 2, Baiyun Village, maoping town, xx County; Legal representative: xxx registered capital: 3.9 million yuan; Company type: limited liability company; Business scope: coal mine investment, purchase and sale of agricultural and sideline products, coal mining and sales; VAT general taxpayer, tax registration certificate number: 42052588xxxxxxxx.
With an annual design production capacity of 200,000 tons and 300 employees, the company has been awarded the title of "advanced taxpayer" by the people's government of xx county for five consecutive years, becoming a leading enterprise in the local economic development of xx county and making great contributions to the tax development of xx county.
The company is mainly engaged in coal mining and sales business, but also engaged in coal purchase and sale business; Value-added tax is collected by the State Taxation Bureau of xx County, and enterprise income tax is collected by the Local Taxation Bureau of xx County. The sales method is delivery at pithead, the settlement method is cash or bank transfer, and the freight and miscellaneous expenses are borne by the buyer. The VAT rate of 20xx -20xx is 13% and 20xx is 17%. The input tax mainly includes initiating explosive devices, power, diesel oil, spare parts, potholes and tracks. Since 2009, fixed assets such as machinery and equipment have been included in the deduction.
Since its establishment, the company has handled tax-related business in strict accordance with the Tax Administration Law and the Provisional Regulations on Value-added Tax. In 2006, it passed the inspection of Yichang State Taxation Inspection Bureau, and in 2007 and 2008, it also passed the inspection of xx County State Taxation Inspection Bureau. There is no major tax evasion except for underpaying some taxes due to unclear policies and improper operation. The main reason for this outstanding achievement is the careful guidance and fine management of xx County State Taxation Bureau!
Second, pay taxes.
1 and 20xx tax situation:
At the beginning of 20xx, the company stored 806. 12 tons of raw coal, produced 84679.88 tons of raw coal that year, purchased 32904.42 tons of raw coal, and * * * sold 21831.28 tons of raw coal. Among them, the burden rate of self-produced raw coal value-added tax is 9.57%, and the burden rate of purchased raw coal value-added tax is 7.20%.
In that year, according to the spirit of the Notice of xx County State Taxation Bureau on Carrying out Centralized Inspection of Coal Industry Tax Collection and Management in the County, the company humbly accepted the inspection, promptly corrected improper financial treatment such as issuing goods, and paid taxes in full, 20xx year 65438+ 10/7, The Inspection Bureau of the State Taxation Bureau of xx County inspected our company's tax payment from June 65438+1 October1February 3 1 February 20xx, and issued the document "State-owned Tax Disciplinary Punishment (20xx) No.2", and fined the company 2,000 yuan for failing to set up the account books according to regulations.
2, 20xx annual tax situation:
20xx * * * produces 209,272 tons of raw coal, buys 47,008.34 tons of raw coal and sells 253,968.12 tons of raw coal, realizing sales income of 79,904,230.43 yuan, output tax of 10387549.96 yuan and input tax of 27,686,856 yuan.
20xx 10, according to the requirements of xx County State Taxation Bureau on strengthening the tax management of coal industry, under the guidance of the State Taxation Bureau, the company paid back the value-added tax of 212,687.66 yuan and added a late fee of 2,339.56 yuan, which was turned over to the warehouse on October 6, 20xx/kloc-0.
3, 20xx annual tax situation:
20xx * * produced raw coal 175365 tons, purchased raw coal 25866.9 1 ton, sold raw coal 2034 10.54 tons, realized sales income of 52625469.36 yuan, output tax of 8946329.85 yuan and input tax of 30499.85 yuan. Among them, the value-added tax rate of self-produced raw coal is 12.57%, and that of purchased raw coal is 2.46%.
In March, 20xx, in order to improve taxpayers' ability to abide by tax laws and create a good tax environment, the State Taxation Bureau of XX County signed the Tax Responsibility Letter with our company, and both parties strictly followed the basic requirements, basic responsibilities and matters of the national tax authorities stipulated in the responsibility letter.
According to the responsibility of the responsibility book, our company conducted a self-inspection on the payment of 20xx annual value-added tax. During the self-inspection, it was found that the car maintenance fee of 9604.69 yuan paid on July 6, 20xx was the maintenance fee of e6a363, which did not belong to our company's fixed assets and should not be borne by our company. It is confirmed that the maintenance fee is 8209. 14 yuan, and the input tax is 6563.
The above is the annual self-inspection of our company from 20xx to 20xx, which is now reported to your bureau. In the future work, we must act in accordance with the provisions of the Accounting Law and the Tax Administration Law, establish and improve the accounting system, improve the financial system, and strive to be an advanced taxpayer!
Fourth tax work self-inspection report
First, improve the working mechanism and system construction. Our bureau has set up a leading group for government information disclosure (government affairs disclosure) of Sichuan Local Taxation Bureau, with the party secretary and director of the bureau as the single leader. The establishment of government information disclosure (government affairs disclosure) leading group office. Government information disclosure (government affairs disclosure) leading group is responsible for the overall planning, major issues and important documents of government information disclosure in the local tax system of the province, and comprehensively promote, guide, coordinate and supervise the government information disclosure in the local tax system of the province. Government information disclosure (government affairs disclosure) work leading group office specifically undertakes the daily work of the leading group. At the same time, all units in the bureau have arranged full-time and part-time personnel to serve as liaison officers for government information disclosure, responsible for information collection, information release and comprehensive coordination. Local tax bureaus of cities and states have also set up a leading group for government information disclosure headed by the director to make overall arrangements and unified guidance for the information disclosure work of local governments, forming a work pattern with clear responsibilities and implementation at different levels within the system.
Our bureau has established and improved the government information disclosure system from the aspects of involving the vital interests of the masses, earnestly safeguarding the interests of taxpayers, and easily generating unhealthy practices and breeding corruption. A series of rules and regulations have been formulated, such as Guide to Government Information Disclosure of Sichuan Local Taxation Bureau, Catalogue of Government Information Disclosure of Sichuan Local Taxation Bureau, Working Rules of Sichuan Local Taxation Bureau on Disclosure of Government Information upon Application, and Measures for Confidential Examination of Government Information Disclosure of Sichuan Local Taxation Bureau. To sort out the relevant information of government information disclosure, compile the Compilation of Government Information Disclosure System and Administrative Efficiency Construction of Organs, and issue it to all units of the Bureau. The disclosure of government information will be the key training content of office business training in municipal and state bureaus and pilot counties and municipal bureaus.
Second, broaden distribution channels and improve information quality.
Vigorously strengthen the information construction of internal and external networks. Internal and external websites are important carriers of government information disclosure in local tax system. The whole system uses the intranet information assembly platform in a unified way, and the special person is responsible for editing and auditing, which realizes the timely assembly, submission and release of information of provincial bureau offices, municipal bureaus and pilot counties and bureaus with expanded power, ensures the timeliness of information work and improves the quality and efficiency of information work. Complete the revision of the external network, open a column of government information disclosure, and fully disclose government information closely related to taxpayers and the public in a timely manner. As of July 3, 20xx1day, 870 pieces of various information have been published on the external network.
Proactively submit special information. Focus on the key work concerned by the provincial party committee, the provincial government and State Taxation Administration of The People's Republic of China, and actively reflect the work dynamics of the local tax system to the higher authorities. According to the new requirements of information work in the new situation and combined with work practice, we should actively explore new ideas, methods and ways of information work to enhance the initiative and creativity of work. Improve the way of information service, increase the intensity of information signing, and actively seek and dig information clues from meetings, documents, news, leaders' speeches and instructions. Attach great importance to information details, make information accurate, strictly control information quality, and strive to improve the overall quality of information work by improving layout, punctuation and printing. As of July 3, 20xx1day, * * * has reported more than 30 articles1day to the provincial party committee, provincial government and State Taxation Administration of The People's Republic of China special newspaper. Among them, the State Council adopted 1 information, and the provincial government adopted 33 special newspapers.
Focus on improving the external public platform. Earnestly do a good job in the content guarantee and network maintenance of information disclosure platforms such as the provincial government e-government extranet, the government information disclosure column of the State Administration of Taxation, and the local tax channel, and update and release information in a timely manner. Starting with optimizing the official document processing process, the government information disclosure option column is added in the official document processing link, and each office determines whether it is open, the time limit and the scope of disclosure according to the contents of the official document when drafting the official document. After the official document is officially issued, it will be released in time by a special person according to the final filling option. At the same time, in accordance with the "Sichuan Provincial Local Taxation Bureau Government Information Disclosure Catalogue", actively disclose information such as government affairs dynamics, personnel appointment and dismissal, summary plan, laws and regulations. As of July 3 1 day, our bureau submitted information 176 to the website of Sichuan Provincial People's Government, 33 to the provincial government, and 126 to State Taxation Administration of The People's Republic of China Local Taxation Channel. In addition, our bureau also carefully planned the online interview program of provincial bureau leaders, who communicated with netizens on the website of the provincial government on real estate tax issues in real time.
Effectively rely on all kinds of news media. Widely rely on radio, television, newspapers and other media channels to publicize the latest and fastest tax policies and tax collection and management reform measures, so that taxpayers can timely and accurately understand the latest tax policies, understand and support the work of tax authorities, and provide strong public opinion protection for tax collection and management. This year, our bureau cooperated with sctv and Sichuan People's Broadcasting Station for many times to broadcast various TV and radio programs on tax policy. He has published 38 articles in Sichuan Daily, China Tax News and Sichuan Business Daily.
Make full use of other public channels. Set up a government information disclosure column in the service hall to disclose the responsibilities, contacts and contact information of each office in detail. Seeking truth from facts, the 20xx annual government information disclosure work report of our bureau was compiled and published on the website of the provincial government. Submit the published documents to the Provincial Archives Bureau in time every year.
Three, a clear focus, highlighting supervision and inspection.
In accordance with the requirements of the Notice of the General Office of the People's Government of Sichuan Province on Doing a Good Job in the Openness of Government Affairs in 20xx (Chuan Ban Han [20xx] No.76), our bureau has made great efforts to do a good job in the "two accelerations" of service, highlighted the key points of publicity, and timely disclosed information on post-disaster recovery and reconstruction of the local tax system, deepening the construction of administrative efficiency, expanding domestic demand and maintaining steady and rapid economic growth. In the specific classification, the principle of openness is taken as an exception, and the information that should be disclosed should be voluntarily disclosed according to the classification standards of voluntary disclosure, disclosure upon application and non-disclosure, and the matters that should be disclosed upon application should be properly handled, and the government information that is not disclosed should be strictly controlled. At present, our bureau * * * has accepted 1 piece disclosed according to the application, and successfully completed it according to the prescribed procedures without charging any fees. Did not apply for administrative reconsideration or administrative litigation because of the disclosure of government information. At the same time, the audit was conducted in strict accordance with the Measures for Confidential Review of Government Information Disclosure of Sichuan Local Taxation Bureau, and there was no leakage incident caused by government information disclosure.
To effectively implement government information disclosure, we must do a good job in supervision and evaluation. Our bureau has formulated the Measures for Investigating the Responsibility of Government Information Disclosure Faults in Sichuan Province, established the assessment system and accountability system for government information disclosure, and conducted regular supervision and inspection on government information disclosure. Twenty-eight representatives from various industries were hired as social supervisors of government information disclosure, who put forward opinions and suggestions for the information disclosure work of local taxation departments, and supervised and fed back the implementation of government information disclosure.
Fifth tax work self-inspection report
Since the tax system launched the people-main appraisal activity, I have actively participated in the appraisal activity and conducted self-examination and self-correction according to the requirements of the activity. Now I will report the problems, causes and rectification measures found by my personal understanding and self-examination as follows: 1. My own problems and shortcomings.
Examine your thoughts and actions carefully and feel that you have many shortcomings. Since I was assigned to the comprehensive department of our tax hall, I have been responsible for the issuance of golden tax cards. In the front-line window position of the hall, you need to have a good mental outlook and professional quality to serve the first taxpayer.
1. The style of study is not correct. I think the window work is monotonous, which relaxes my business study, which leads to my inability to grasp the new tax policies and regulations in time and better serve taxpayers; Although I am a computer major myself, I don't have much contact with professional knowledge after graduation, and many related knowledge are abandoned. Some problems encountered in the work cannot be solved in time.
2. Civilized service is not in place. Taxpayers come to the window to handle business, and sometimes they lack enthusiasm and care for taxpayers. Maybe it's just their own laziness, which may make taxpayers run more; There are also some taxpayers who will be impatient if they ask unclear questions; It is also rare to actively inform the other party of the rights of taxpayers and provide convenience services for taxpayers.
3. Not enthusiastic about helping comrades. Some comrades have asked me for business help or technical support, and they have been looking for more times and are impatient, which has affected the cooperation between comrades.
Second, my rectification measures
1. Establish healthy qi. Establish correct ideals and beliefs, consciously practice the fundamental purpose of "serving the people", and always maintain the youthful vigor and high spirits of young tax cadres.
2. Strengthen study. First, extensive study: seriously study the spirit of the party's important documents, study the civil service law and tax laws and regulations; Second, in-depth study, not only to learn historical knowledge, take history as a mirror, but also to seriously understand current events at home and abroad and keep pace with the times; The third is accurate learning, focusing on refining knowledge points, so as to gain something from learning and apply what you have learned.
3. Accept criticism. Seriously analyze your own ideological misunderstandings and blind spots, and accept criticism and education from the organization. The second is to approach comrades, talk to colleagues, and let them point out their shortcomings; The third is to go deep into taxpayers, understand their difficulties and needs, and let them point out problems in their work.
4. act consciously. Consciously translate the rectification plan formulated by the sub-bureau and individuals into practical actions. In the process of tax law enforcement and tax management, we should firmly establish the idea of "gathering wealth for the country and enforcing law for the people" and the concept of serving local economic development. It is necessary to correct words and deeds in work, life and study, treat everyone and everything seriously, and start from bit by bit to ensure that the interests of the country and the people are always the most important.