Focusing on organizational income, we will conscientiously implement various tax laws, regulations and policies, and strengthen tax management in accordance with the principle of "collecting according to law, collecting all receivables, resolutely not collecting excessive taxes, and resolutely preventing and stopping ultra vires tax reduction and exemption" to ensure the completion of the annual revenue task.
1. Strengthen the income analysis of individual taxes and improve the level of income analysis. It is necessary to improve the understanding of income analysis, conscientiously implement the tax analysis system of Dezhou Local Taxation Bureau from the perspective of overall economic situation, further strengthen the county-wide tax income analysis in combination with tax policies, timely grasp the changes of income and tax sources, the main problems existing in tax management and the main measures taken, actively carry out investigation and analysis, and improve the quality and depth of income analysis. On the one hand, we should analyze the deep-seated factors of tax source increase and decrease from the aspects of economic development and the influence of tax policy changes on income, and tap new income growth points; On the other hand, it is necessary to study the problems existing in economic development and the implementation of relevant tax policies by analyzing the increase and decrease of income, and be a good staff member for leadership decision-making
2, highlight the key, strengthen the monitoring of key taxes and tax sources. First, strengthen the management of key taxes such as business tax, corporate income tax and personal income tax, and strive to achieve the assessment targets set by the Municipal Bureau that business tax, corporate income tax and personal income tax will increase by 18%, 16% and 16% respectively, so as to stimulate local tax growth; (www.zhlzw.com Zhonghua Inspirational Network) Second, do a good job in tracking and monitoring large tax sources to promote local tax revenue growth. By controlling large tax sources, the accuracy of income forecast will be gradually improved to serve the income work of the organization. The third is to establish a tax control system for key projects at the county level to monitor the progress and income of the project construction. Fourth, adhere to the principle of economic taxation to carry out income analysis and forecast, strengthen the horizontal and vertical comparison of macro tax burden level, grasp the main factors affecting income changes in time, find out the weak links, and provide a basis for strengthening management.
3, while doing a good job in monitoring key tax sources, pay special attention to the control of hidden tax sources and mobile tax sources. Make full use of comprehensive tax information, screen, sort out and confirm tax-related information, and timely discover and control hidden tax sources and mobile tax sources.
4, continue to do a good job in business tax, resource tax data survey, enterprise income tax source survey and urban land use tax, real estate tax source survey, establish and improve the census files, timely maintain and update, make full use of the census and survey data, analyze and predict the income of related taxes, fully grasp the distribution of tax sources, and increase the monitoring of tax sources.
Two, establish a scientific and meticulous concept of tax management, strengthen the tax management of individual taxes and key industries.
Firmly establish a scientific and meticulous concept of tax management, and strive to realize the "two changes" in the concept of tax management, that is, from simply managing policies to managing policies, paying more attention to management and services, and from simply managing to managing income. Actively do a good job in policy research and implementation, constantly improve various management systems, implement management measures such as classification, industry and taxation, and realize scientific and refined management on the basis of standardized management. Focus on the following specific work.
(1) Establish a classified management system. Implementing classified management is an important way to make tax management scientific and refined, and an important means to improve the quality and efficiency of tax collection and management. According to the characteristics of various taxes and the specific situation of tax sources, according to the size, different tax credit ratings and sound financial system, targeted management measures are implemented. For large enterprises, key tax source enterprises and enterprises with good tax credit, it is necessary to strengthen daily management and follow-up services, and strengthen tax source analysis and evaluation; For a small number of small and medium-sized enterprises with imperfect accounting vouchers, it is necessary to do a good job in the approved collection, reasonably determine the standard and scope of the approved collection, and ensure that the approved collection is fair and reasonable.
(two) the implementation of industry management. According to the characteristics of different industries, focus on the implementation of the Interim Measures for Tax Collection and Management of Real Estate Development Enterprises, improve the tax management measures of the construction industry, study the tax collection and management measures of medical and health institutions, and rectify the tax management of various intermediary institutions; On the basis of investigation and study, study and formulate tax management measures for catering industry and housing rental industry in the county.
(3) Continue to do a good job in tax administration. According to the characteristics of various taxes, we will focus on the management of business tax, enterprise income tax, personal income tax and other main taxes, as well as resource tax, stamp duty, land value-added tax and vehicle and vessel use tax. Specifically:
First, strengthen business tax management. Standardize the management methods of business tax in catering, house leasing, decoration and other industries, strengthen the management of business tax in construction, real estate, passenger and freight transportation and emerging service industries, and ensure that the business tax increases by more than 18%.
The second is to strengthen the management of enterprise income tax. Earnestly implement the policy of "managing the tax base, improving the collection, strengthening the assessment and classified management" of enterprise income tax, strengthen the management of taxpayers' pre-tax deduction and cost accounting, do a good job in the final settlement and payment of enterprise income tax in 20 16, do a good job in dynamic management such as policy implementation, tracking and effectiveness, supervision and inspection, continue to implement the approved collection method of enterprise income tax, deepen tax assessment, and ensure the growth of enterprise income tax.
The third is to strengthen the management of personal income tax. According to the working idea of "4- 13" put forward by State Taxation Administration of The People's Republic of China, we will actively promote personal income tax, establish a personal income file management system and a withholding ledger system, do a good job in the whole process of personal income tax management, continue to strengthen the key management of personal income tax for high-income earners and foreign individuals and industries, manage the sources of tax sources, and ensure that personal income tax will increase by more than 16%.
The fourth is to deepen the work of stamp duty verification and collection, implement the detailed rules for the implementation of the provisional regulations on vehicle and vessel tax and related policies, implement the Interim Measures for the Administration of Land Value-added Tax Prepayment and Liquidation of Real Estate Development Enterprises, and strictly monitor the dynamic tax sources of property tax and land use tax.
Fifth, strict tax administrative examination and approval system, and further standardize tax administrative examination and approval behaviors such as tax reduction and exemption. We will conscientiously implement the follow-up management measures for cancellation and decentralization of approval (nuclear) projects, strengthen the follow-up management of decentralization and cancellation of administrative approval (audit) matters, and further improve various accounting management systems.
Sixth, strive for cooperation with the State Taxation Bureau, promote the networking of national and local taxes, broaden the channels of information exchange, and strengthen the source management of urban maintenance and construction tax and education surcharge.
Third, give full play to the role of tax regulation and control to serve economic and social development.
Focusing on the goal of local economic construction and building a well-off society in an all-round way, we should keep pace with the times, change our concepts, firmly establish the guiding ideology of tax economy view and economy determining tax revenue and tax revenue promoting economic development, give full play to the function of local tax revenue, and implement various local tax preferential policies. Actively study the new situation and new problems in the economic system reform, be a good staff of the leaders and make positive contributions to the economic development of our county.
1. Implement policies, tap potential and promote tax revenue growth. It is necessary to fully implement various tax policies, standardize and improve some vague and unsuitable policies in view of the policy problems encountered in grass-roots tax collection and management, actively reflect new situations and problems to superiors, and properly solve tax-related policy problems.
2. Implement various preferential tax policies to serve economic development and maintain social stability. Conscientiously implement relevant preferential tax policies and guide enterprises and individuals to make full use of all preferential policies. Implement preferential policies for high-tech industries, private economy and comprehensive utilization of resources to promote the development of enterprises (www.zhlzw.com Zhonghua Inspirational Network); We will conscientiously implement preferential tax policies such as reemployment of laid-off workers, self-employment of demobilized military cadres, self-employment of retired soldiers in cities and towns, and welfare enterprises, vigorously support vulnerable groups, do a good job in tax payment services, and maintain social stability.
Four, to carry out tax investigation and study, improve the level of tax management.
Doing a good job in tax management research is the premise of studying and solving new problems and contradictions in tax management and the basis of improving the level of tax management. In practical work, we focus on several investigations and studies:
First, do a good job in investigating the implementation of policies to ensure that policies are put in place correctly and in time. It mainly focuses on the investigation of the relationship between major tax policy changes and tax revenue and economy, such as the investigation of the adjustment of business tax threshold;
Second, efforts should be made to strengthen tax administration in key industries, and surveys should be conducted in industries such as construction, leasing and catering, so as to provide a basis for formulating practical industry management measures. Mainly: to carry out the investigation of business tax in construction industry and explore the idea of network management of business tax in construction industry; Do a good job in the investigation and study of leasing industry, focusing on how to give full play to the role of comprehensive social tax management, and take the form of entrusted collection to bring the tax management of leasing industry into the normal track; Carry out tax investigation of catering industry, summarize the experience of tax management of catering industry in various places, and explore measures to further strengthen management;
The third is to do a good job in special research, focusing on the hot, difficult and key issues of economic development and tax management, so as to provide a basis for leadership decision-making. Mainly use tax policy to actively carry out investigation and research on increasing income and increasing the proportion to promote local economic development;
Fourth, do a good job in the investigation of tax reform in accordance with the deployment of superiors.
Five, constantly strengthen political study and professional training, and comprehensively improve the quality of tax administrators.
(1) Strengthen the study of political theory. Seriously study and implement the spirit of the Fourth Plenary Session of XX General Assembly, establish and implement Scientific Outlook on Development, and strive to improve their political quality and work ability; According to the characteristics of work, carry out theoretical study with the basic content of "keeping party member's advanced education reader" and actively participate in party member's advanced education activities; Comprehensively improve the quality of department personnel.
(two) to strengthen the work style and integrity construction, further change the work style, enhance service awareness, and strive to cultivate a resolute, pragmatic work style, effectively change functions, improve work efficiency and service level.
(3) Further intensify business training for tax administrators to ensure that tax administrators correctly understand tax policies and accurately implement them without major deviations.
Six, conscientiously complete the work assigned by the leadership and other temporary work.