In the first half of the year, in accordance with the work arrangements and arrangements of the Municipal Inspection Bureau and the County Bureau, we thoroughly studied and practiced Scientific Outlook on Development, conscientiously implemented the spirit of the work conference of provincial and municipal inspection bureaus, and combined with the current income and task situation faced by our bureau, we always focused on rectifying and standardizing the tax order, focusing on investigating and handling illegal tax cases, earnestly strengthened the special tax inspection and invoice rectification work, vigorously promoted the collection and management and efficiency of inspection work, comprehensively improved the quality and efficiency of inspection work, and achieved remarkable results in investigating and handling income. By the end of June, our bureau had arranged to issue 48 inspection plans, including 5 special inspections, 3 invoice rectification projects, 36 routine case selection inspections, 2 reported cases, 2 investigated cases, 36 investigated cases, 4 under implementation, 2 under trial, 6 under inspection, and 2615900 yuan of taxes, fines and late fees collected online. Over the past six months, we have mainly done the following work:
First, strengthen functions and thoroughly rectify and standardize the tax order.
Relying on the comprehensive collection and management information system and various management monitoring systems, give full play to the inspection function, adhere to the rule of law, and seriously organize daily inspections, special inspections, special inspections and investigations. The rectification work has achieved remarkable results.
(a) standardize tax law enforcement, the implementation of tax self-examination and supplementary declaration, and guide tax compliance. This year, taking the tax law enforcement management information system as the carrier, we will standardize the law enforcement behavior, fully implement the tax law enforcement responsibility system, exercise the right to inspect and enforce the law in strict accordance with the statutory authority and procedures, strengthen the assessment and monitoring of the inspection and enforcement process, and strictly investigate the fault responsibility. At the same time, in order to conscientiously implement the spirit of the Notice of the Inspection Bureau of the General Administration on Doing a Good Job in Self-inspection and Repayment of Incoming Taxes, a new inspection method of "pre-inspection notice, enterprise self-inspection, desk analysis and key inspection" has been implemented for key taxpayers included in the daily inspection plan. It has achieved the effect of resolving contradictions, eliminating resistance, improving efficiency and guiding tax compliance. In the first half of the year, our bureau selected 36 households for daily audit, and * * * put them into storage at RMB 6.5438+0.9 million. Among them, the self-inspection income of the organization enterprise is 6.5438+0.878 million yuan, the tax paid by the inspection bureau is 0 0. 1.7 million yuan, the fine is 0.36 million yuan, and the late payment fee is 6.5438+0.09 million yuan.
(two) to carry out special tax inspection, rectify the tax order of the industry, and promote income growth. In 20xx, according to the unified deployment of provincial, municipal and county bureaus, we focused on key industries, key households and key links, formulated special inspection plans, and launched large-scale supermarket chains. Construction and installation industry; Key enterprises handling tax refund (exemption) for export goods; Coal distribution enterprises; Medical device brand agency enterprises and production and sales enterprises; Liquor agency enterprises and production and sales enterprises; Special inspection of brand distribution and dealers in seven industries. At present, tax refund (exemption) has been given to key export enterprises and coal distribution enterprises in seven special inspection industries; Five taxpayers in four industries, namely pharmaceutical and medical device production and sales enterprises, brand distribution and distributors, carried out special inspections. Five households have been inspected, four households have been closed, and 1 household is under review. Combined with the self-inspection work of key enterprises to pay taxes, the warehousing taxes, fines and late fees were 796,789 yuan.
(3) Cooperate closely with relevant departments, actively carry out special rectification actions, severely crack down on manufacturing and selling fake invoices and illegal invoicing, and reduce and block the loss of tax sources. In accordance with the spirit of the document "Implementation Plan for Combating the Manufacture and Sale of Fake Invoices and Illegal Invoicing" issued by the provincial and municipal bureaus, this year, the county bureau decided to take the special rectification of invoices as an important channel for grassroots collection. On the one hand, strengthen coordination and cooperation with the Economic Investigation Brigade of the County Public Security Bureau, improve the tax police cooperation mechanism, promptly investigate and deal with illegal cases involving tickets, and severely crack down on the "seller's market" according to law. To maintain the high-pressure situation of all kinds of illegal invoice activities, our bureau, in combination with the special inspection of industry tax, has carried out key inspections on key industries such as medicine, furniture, building materials, stationery, mobile phones, computers, large and medium-sized shopping malls, chain stores, agricultural and sideline products acquisition, and severely investigated and dealt with the use of fake invoices according to law. On the other hand, urge the branch invoice inspection team to conduct a comprehensive clean-up inspection of enterprises, units and individual industrial and commercial households engaged in various business activities in the branch. Judging from the inspection progress, our bureau has inspected 34 households in combination with special inspections and daily inspections, including 7 households with invoice problems, 2 households with invoices not issued according to regulations, and 8 copies of invoices; Four households failed to obtain invoices according to the regulations, involving 35 invoices, including 25 suspected fake invoices (currently under investigation), 3 involved illegal invoices transferred by the sub-bureau (42 involved invoices under investigation and verification), and 5 households were fined 1.28 million yuan for illegal invoices, which have been put into storage; According to the statistics of this branch, there are 288 invoices, including 47 with defective invoices and a fine of 5,760 yuan. The inspection was handed over to the inspection bureau to investigate and deal with 3 households.
(four) actively expand the source of cases, investigate and report cases. In 20xx, make full use of the golden tax project investigation system and the inspection and reporting case management system, strengthen the analysis of the source of entrusted investigation and reporting clues, and find a breakthrough in handling cases; Implement the mechanism of supervision and collective joint hearing, actively organize elite forces to investigate and report cases in depth, and achieve "five timeliness" in each case: timely registration, timely issuance of inspection tasks, timely implementation of inspections, timely feedback of inspection results to higher authorities and informants, and timely filing of counters. In the first half of the year, we entrusted our bureau to investigate and handle two paper cases, involving five invoices, involving an amount of1983,000 yuan and tax of 29,000 yuan. After investigation, the invoice involved is true, the business is normal, the ticket is issued normally and the tax payment is correct. Two reported cases were accepted, two tax evasion cases were found, 99,700 yuan was recovered and 40,530 yuan was fined. The timely response rate of investigation report cases reached 100%.
Two, scientific management, and constantly improve the quality and efficiency of inspection work.
We adhere to the goal of "scientific and refined management", standardize operation and realize the balance between inspection quality and efficiency; Strengthen communication and straighten out the work connection of the four links of inspection; Consolidate the foundation, promote the standardization of archives, implement the assessment, and ensure the smooth development of the inspection work.
(A) to explore effective ways of scientific case selection.
Case selection is the first and key link of inspection work. We gradually adjusted the idea of case selection, moved forward the threshold of audit quality and benefit control, carefully analyzed and screened the data information of three major software systems (collection, evaluation and investigation), and according to the overall requirement that the provincial and municipal bureaus audited 20% of the total number of corporate taxpayers and the accuracy of case selection reached 85%, it was determined that 60 audit plans were submitted in 20xx, and 48 audit plans were realized in the first half of the year. In the actual implementation process,
(two) the implementation of case classification management, three levels of supervision.
According to the nature of the case source and the principle of priority, the cases are divided into three categories and a three-level supervision system is implemented. Class I cases are assigned by the superior inspection bureau, which regularly supervises them; The second kind of cases are major tax evasion and fraud cases, which are supervised by the Legal Unit of the Permanent Institution of the Case Review Committee of the County Bureau; The three types of cases are general tax violations, and our inspection bureau clearly defines the person responsible for supervision; For all cases, the "reminder list" is regularly listed to remind inspectors to implement the inspection time, pay close attention to case investigation, and strengthen case flow management, effectively reducing the backlog of cases.
(C) improve the performance appraisal incentive mechanism
In 20xx, based on the comprehensive performance appraisal indicators issued by the Municipal Bureau, combined with the actual situation of county-level patrol work, we further improved and refined the internal appraisal indicators, adjusted the basic workload of patrol, highlighted the quality and efficiency indicators, encouraged work innovation, and paid attention to direction guidance. We took the performance appraisal results as an important basis for the annual assessment of civil servants, and took out some funds for handling cases to appropriately reward advanced stocks and individuals in performance appraisal, making it an internal accelerator to promote patrol work.
(4) Consolidate the management foundation and promote the standardization of archives.
By strengthening the communication between the four links of inspection, unifying the requirements of case evidence collection and off-balance-sheet business inspection evidence collection, standardizing the layout of tax inspection reports, establishing a library of applicable laws and regulations for inspection of common problems, improving the relevant inspection work system, clearly analyzing the inspection work operation process, and effectively filing inspection files at ordinary times, the standardization and standardization of inspection files in our bureau will be further promoted. This year, four special meetings were held to mobilize, analyze and discuss the implementation of specific work, and the online operation of self-inspection and tax payment warehousing was first solved in the city's inspection system. In order to ensure that the inspection income is put into storage and the inspection files are sorted well, the orderly development of this work has been fully affirmed by the Municipal Inspection Bureau.
Third, people-oriented, building a high-quality inspection team.
(a) to carry out in-depth study and practice of Scientific Outlook on Development theme activities. Since the in-depth study and practice of Scientific Outlook on Development, the Party branch of the Inspection Bureau of our bureau has acted quickly, carefully organized and made a detailed study plan in time. While studying intensively with the county bureau, we actively carried out various learning activities, such as writing reading notes, talking about experiences, discussing and communicating, which improved the learning interest of party member cadres and enhanced the learning effect. Every cadre in party member made study notes of more than 10000 words and wrote two articles about his experience. In the practice of Scientific Outlook on Development, we closely linked with the actual inspection work, turned theoretical study into the driving force of practice, took practical measures to improve the level of inspection according to law, and strived to enhance the confidence and determination of all cadres and workers to complete the task of checking and supplementing tax revenue throughout the year.
(2) Innovative business learning methods. First, take the national business examination for tax inspectors as an opportunity, study and train carefully before the examination, and actively organize inspectors to participate in the city's inspection business examination and training. The participation rate and reference rate of inspectors in our bureau reached more than 90%, and the score of 10 was above 100, which was among the best in the city's inspection system as a whole. This professional training examination has greatly improved the' comprehensive professional quality' of inspection cadres in our bureau. Second, with on-the-job training as the starting point, according to the concept of consistent learning and application and teaching on demand, targeted pre-inspection training was carried out for the industries and projects inspected this year; Third, relying on the internal network of the provincial bureau, we will build a business exchange platform for inspectors and improve their handling ability and skills. Fourth, continue to encourage and appropriately reward inspection cadres to participate in training and examinations such as certified tax agents, certified accountants, judicial qualifications and various business expert competitions.
(three) a comprehensive grasp of the inspection style, party style and clean government construction. Adhere to the strategic policy of treating both the symptoms and root causes, comprehensive management, both punishment and prevention, and paying attention to prevention, closely follow the theme of "investigating according to law and doing things in a clean and honest manner", focus on the overall situation and grasp the details, and continuously strengthen the building of a clean and honest party style. In view of all aspects of audit operation, establish and improve the "prevention system" to warn and educate cadres, "restraint system" to standardize cadres' behavior and "measure system" to promote clean law enforcement. This year, we take the tax law enforcement management information system as the window of law enforcement supervision, organically combine the assessment and evaluation of tax law enforcement responsibility system with the annual case review of the municipal bureau, effectively improve the supervision of the audit process, avoid the occurrence of human cases and relationship cases, and eradicate the arbitrariness of law enforcement with machine monitoring. In the first half of the year, there was no 1 illegal case of tax law enforcement, and the tax law enforcement management information system showed that the fault of inspection and law enforcement was zero.
Fourth, integrate information, increase publicity, and give play to the actual effect of "promoting management by investigation and promoting investigation by investigation"
(a) to the inspection bureau website and FTP network transmission system as the carrier, do a good job in the publicity and investigation of inspection information. Further intensify information compilation, enrich the contents of inspection web pages, carry out various forms of national tax inspection news propaganda, expand the influence of national tax inspection work, attach importance to and strengthen inspection and law enforcement research, enrich research results, pay attention to quality, submit various inspection reports in time according to the requirements of superiors, and ensure that no less than two inspection information are submitted every month, and no less than two inspection and propaganda manuscripts are submitted every quarter. In April this year, Zhang Wu, deputy director of the Inspection Bureau of the Provincial Bureau, and his party came to our bureau to carry out a survey on changing quarterly audit reports into monthly audit reports, and spoke highly of the quality of audit reports and audit files.
(two) the implementation of interactive inspection and collection, the implementation of two-way monitoring.
In 20xx, on the basis of strengthening the initial investigation of enterprise inventory and tax account book adjustment, in the form of "tax inspection opinions", the tax collection and management department was required to urge enterprises to make correct account book adjustment and tax declaration, and carry out secondary check. In the first half of the year, we delivered 1 1 inspection proposal to the relevant tax collection and management units respectively; The tax collection and management branch has submitted a tax assessment report to the inspection bureau and transferred tax-related illegal cases to three households.
(3) Actively carry out the work of "double investigation of a case"
Based on the analysis of tax-related violations and the improvement of collection management, we adhered to the principle of "timeliness, objectivity, operability and prudence" and steadily promoted the work of "double investigation of one case", which further promoted the benign interaction between inspection and collection.
In the first half of the year, under the correct leadership of the Party Group of the County Bureau and the Municipal Inspection Bureau, our inspection bureau has made certain progress in all aspects and successfully completed its work objectives for half a year. Looking forward to the second half of the year, our work will focus on the follow-up stage of special inspection and invoice rectification, as well as the inspection case review, inspection file adjustment and acceptance of activities such as "Learning and Practicing Scientific Outlook on Development" organized by county bureaus and municipal bureaus. We will continue to adhere to the rule of law and civilized team management, severely crack down on tax-related violations, further rectify and standardize the tax order, and make new and greater contributions to building a harmonious national tax and harmonious * *.
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