Professional ability
The main responsibilities of the People's Bank of China are:
(1) Drafting relevant laws and administrative regulations; Improve the operating procedures of relevant financial institutions; Issue orders and regulations related to the performance of duties.
(2) Formulating and implementing monetary policies according to law.
(3) Supervise and manage the interbank borrowing market, the interbank bond market, the foreign exchange market and the gold market.
(4) Preventing and defusing systemic financial risks and maintaining national financial stability.
(five) to determine the RMB exchange rate policy; Maintain a reasonable RMB exchange rate level; Implement foreign exchange management; Hold, manage and operate the national foreign exchange reserves and gold reserves.
(6) Issuing RMB and managing the circulation of RMB.
(7) Managing the national treasury.
(eight) in conjunction with the relevant departments to formulate payment and settlement rules to maintain the normal operation of the payment and settlement system.
(nine) to formulate and organize the implementation of the comprehensive statistical system of the financial industry, and to be responsible for data collection and macroeconomic analysis and forecast.
(ten) to organize and coordinate the national anti-money laundering work, guide the deployment of anti-money laundering work in the financial industry, and assume the responsibility of monitoring anti-money laundering funds.
(eleven) to manage the credit industry and promote the construction of social credit system.
(twelve) as the central bank of the country, engaged in relevant international financial activities.
(thirteen) engaged in financial business activities in accordance with the relevant provisions.
(fourteen) to undertake other tasks assigned by the State Council.
Functions of Finance Bureau
(a) the implementation of national fiscal and tax laws, regulations, rules and policies; To organize the formulation of local laws and regulations on financial and non-operating state-owned assets management, asset evaluation, financial accounting and other aspects, and supervise their implementation; Participate in the formulation of relevant tax policies and guide the financial work of each district.
(two) to formulate financial development strategies, medium and long-term financial planning, and participate in the formulation of various macroeconomic policies; Implement the distribution policies of the central and local governments, the state and enterprises; Put forward some suggestions on macro-control and comprehensive balance of social financial resources by using fiscal and taxation policies.
(3) To prepare the annual draft of the municipal and municipal budgets and organize their implementation, report the municipal and municipal budgets and their implementation to the Municipal People's Congress and report the final accounts to the Standing Committee of the Municipal People's Congress upon the entrustment of the Municipal People's Government.
(four) to formulate financial and budgetary revenue plans; Manage and supervise various financial revenues; Responsible for organizing the collection and management of agricultural tax, farmland occupation tax and deed tax.
(5) Managing and supervising various financial expenditures; Manage municipal extra-budgetary financial special account funds and various government funds; Manage and supervise the lottery issuance and lottery market, the issuance of national debt and related work; Manage the government loan business; To manage the non-trade foreign exchange of administrative institutions, institutions and social organizations within the financial budget.
(six) to formulate and implement the unified provisions of the administrative institutions expenditure standards; Responsible for the establishment and implementation of centralized treasury payment system; To manage financial social security expenditures and organize the implementation of financial supervision over the use of social security funds; The provisions of the financial system of social security funds, the financial management system of capital construction, and the enterprise system, accounting system and financial rules of administrative and public institutions shall be implemented by industry.
(seven) the implementation of non operating state-owned assets property management system; Responsible for the supervision of non-operating state-owned assets; Formulate the performance evaluation index system and evaluation standard of fiscal expenditure; Organize and implement performance evaluation of fiscal expenditure, statistical analysis and evaluation of public resources; Organize the summary and analysis of final accounts of enterprises and administrative institutions.
(eight) to participate in the study of the total amount of financial funds; Organize and dispatch financial capital construction funds; Participate in the project budget and budget audit of financial capital investment projects, and be responsible for the project settlement of financial capital investment projects; Review the final accounts of capital construction completion; Supervise the implementation of government procurement policies and guide the city's government procurement and government procurement information statistics; Participate in project cost management; In conjunction with relevant departments, formulate measures for the administration of key municipal financial capital construction projects; Take the lead in handling the appointment of chief financial officer to key administrative institutions.
(nine) to implement the laws and regulations of implementation of accounting; Supervise the business of certified public accountants and accounting firms according to law, and manage and guide social audit work.
(ten) unified management of asset appraisal industry, guidance and supervision of the business of appraisal institutions and certified appraisers.
(eleven) to supervise the implementation of fiscal and tax policies, regulations and accounting systems; Check and reflect major problems in financial revenue and expenditure management, and put forward policy suggestions to strengthen financial management.
(twelve) the organization of financial personnel training, financial publicity and information work.
(thirteen) to undertake other tasks assigned by the municipal government and the superior financial department.
Although taxes are now divided into national tax and local tax, their functions are still the same:
I. Scope of duties
According to the current national fiscal and taxation system, the national tax system is mainly responsible for the tax management of seven taxes, including value-added tax, consumption tax, enterprise income tax (including central enterprises and newly established enterprises registered for industry and commerce after 2002 1), income tax of foreign-invested enterprises and foreign enterprises, personal income tax on savings deposits and vehicle purchase tax.
Second, the commitment content
(1) tax registration. If the application for industrial and commercial registration or change of registration is examined by the national tax authorities in accordance with legal procedures, the tax registration certificate shall be examined and issued within 30 days.
(2) Identification of general VAT taxpayers. After receiving the general taxpayer's report on the application for value-added tax recognition by industrial enterprises with complete information, the investigation shall be completed within 20 working days from the date of acceptance; Do not meet the conditions, reply within 5 working days. After receiving the report that commercial enterprises apply for the identification of general taxpayers of value-added tax, if the tax authorities meet the requirements in accordance with legal procedures and legal working days, they shall go through the procedures for the identification of general taxpayers of value-added tax.
(3) Receiving and purchasing and issuing ordinary invoices. For taxpayers who purchase ordinary invoices with complete vouchers and meet the requirements, they will be given at least 1 month of normal consumption. Issue an ordinary invoice on behalf of. If they meet the requirements, they will be handled at any time.
If the application for self-printed ordinary invoices is complete and meets the requirements, the audit will be completed within 20 working days and submitted to the printing factory designated by the Provincial Bureau for printing. If it does not meet the requirements, the reason will be replied immediately.
(4) Accepting tax returns. Taxpayers and withholding agents must declare and pay taxes within the prescribed time limit. If the declaration materials are complete and accurate, they shall do it immediately.
(5) Investigation and report. Report tax evasion and tax fraud cases, check them within 15 days from the date of acceptance, and give a reply according to the requirements of the informant after closing the case.
(6) Tax law consultation. For taxpayers' general tax policy consultation or related tax-related matters, the staff should be warmly received, seriously, accurately and clearly answer the questions raised by taxpayers, and shall not shirk or refuse to answer. Ask the higher authorities for explanations, ask for instructions in time and give a reply.
(7) Civilized service. National tax officials should adhere to civilized law enforcement, high-quality service, use civilized language, ban service taboos, and put an end to the "eat, take, card and want" behavior in law enforcement. When performing official duties, national tax officials must wear uniform tax clothes, window staff must wear work permits, and there must be at least two tax inspectors in the enterprise. At the same time, they must produce tax inspection certificates and tax inspection notices, otherwise taxpayers have the right to refuse.
Third, breaking promises.
(a) simple working methods, uncivilized words and deeds, blunt service attitude, and a quarrel with the taxpayer. After the taxpayer reports the complaint, after investigation and verification, the parties are instructed to apologize to the taxpayer and give criticism and education or administrative warning.
(2) If the matter that can be handled immediately delays or deliberately makes things difficult for the taxpayer, the party concerned shall be ordered to apologize to the taxpayer and given an administrative warning after being reported by the taxpayer and verified through investigation.
(III) If a staff member fails to complete relevant matters within the promised time limit, or fails to keep his promise due to subjective reasons, and the taxpayer reports a complaint and the complaint is verified through investigation, the party concerned shall be given economic punishment, given an administrative warning or be in violation of regulations, and the joint responsibility of the competent leader shall be investigated.
(four) staff abuse power for personal gain, eat, take, card, want, if the circumstances are minor, give administrative warning; If the circumstances are serious, it shall be handled in accordance with the provisions of party discipline and political discipline; Those who violate the criminal law shall be transferred to judicial organs for criminal responsibility.
Fourth, the way of complaint
We welcome the public to report and complain about the violation of promises by the staff of this system.
Complaint reporting telephone number: 56659 1 1
Policy consultation and tax evasion report telephone number: 12366
Tengzhou State Taxation Bureau undertakes relevant examination and approval projects.
I. Relevant administrative licenses
Permission to use and manage invoices
(a) to apply for the license to purchase invoices in different places.
1, legal basis
Article 18 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Guo Han [1993]No. 174): Units or individuals temporarily engaged in business activities outside provinces, autonomous regions and municipalities directly under the Central Government shall apply to the tax authorities of the place of business for receiving and purchasing invoices from the local tax authorities.
2, the applicant should have the conditions.
Units and individuals who come to the region to engage in temporary business activities outside the administrative area of this province, autonomous region or municipality directly under the Central Government shall submit a copy of the tax registration certificate and the tax management certificate for business activities abroad filled out by the local tax authorities for inspection and registration, and accept tax management. If an invoice is needed after inspection and registration, it shall apply to the competent tax authorities at the place of business for receiving and purchasing the invoice (ordinary invoice) at the place of business.
3. Procedures
(1) The applicant applies to the executing agency, and fills in the application report (name of unit and individual, industry and economic type, type, name and quantity of invoices required, etc. , and affix the official seal of the unit and the seal of the manager), and at the same time provide a guarantor or pay a deposit of no more than 1 10,000 yuan according to the face value and quantity of the invoice received;
(two) the implementation of the tax authorities to accept the application;
(three) the implementation organ to review the application materials;
(4) The executing organ makes a decision on administrative license: if it makes a decision on granting the license according to law, it shall serve the decision on granting the administrative license on the applicant; If a decision on disapproval of administrative license is made according to law, a written decision on disapproval of administrative license shall be served on the applicant.
4. Duration of administrative license
Taxpayers engaged in production and operation who go out for business and stay in the same place for more than 180 days shall go through the tax registration formalities at the place of business and accept tax administration.
5. Receiving organ
County bureaus and grass-roots sub-bureaus where taxpayers are located.
6. List of materials to be submitted by the applicant
(1) application form for tax administrative license (original);
(2) An application report for receiving and purchasing invoices for off-site operations;
(3) Copy of tax registration certificate 1 copy (original and copy), and the original shall be returned to the applicant after verification;
(4) Certificate of tax administration for overseas business activities (original);
(5) One copy of the identity certificate of the purchaser (original and photocopy), and the original shall be returned to the applicant after verification;
(six) stamped with the special seal for finance or invoice;
(7) Inspection Sheet for Goods Leaving China on Business (original) 1 copy;
(8) If the guarantor needs to fill in the invoice guarantee.
(2) Invoice opening is allowed.
1, legal basis
Article 25 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Guo Han [1993]No. 174) stipulates that invoices shall not be used without the approval of the tax authorities.
2, the applicant should have the conditions.
(1) set up one or more non-independent accounting branches in the same county (city, district), but it is difficult for each branch to use the whole book because of the approved ticket source;
(2) Taxpayers who need to share the cost for other reasonable reasons.
3. Procedures
(1) The applicant applies to the executing agency and fills in the Application Report for Disassembling Invoice (stating the reasons for disassembling the invoice, the carrier or drawer of the invoice, etc.). );
(two) the implementation of the tax authorities to accept the application;
(three) the implementation organ to review the application materials;
(4) The executing organ makes a decision on administrative license: if it makes a decision on granting the license according to law, it shall serve the decision on granting the administrative license on the applicant; If a decision on disapproval of administrative license is made according to law, a written decision on disapproval of administrative license shall be served on the applicant.
4. Receiving organ
County bureaus and grass-roots sub-bureaus where taxpayers are located.
5. List of materials to be submitted by the applicant
(1) application form for tax administrative license (original);
(2) Copy of tax registration certificate 1 copy (original and copy), and the original shall be returned to the applicant after verification;
(3) An application report for dismantling invoices;
(4) Copy of the identity certificate (original and photocopy) of the ticket purchaser 1 copy, and the original shall be returned to the applicant after verification.
(3) computer invoice permission
1, legal basis
Article 24 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Guo Han [1993]No. 174) stipulates that the use of electronic computers to issue invoices must be approved by the competent tax authorities, and off-site invoices under the unified supervision of the tax authorities should be used. The stub copies issued shall be bound into a book by serial number.
2, the applicant should have the conditions.
The financial system is sound, it has a certain scale of production and operation and invoice amount, and there are special computer billing personnel. The billing software meets the requirements of tax authorities' collection management and invoice management, can accurately save and submit electronic billing data, and can apply for using electronic computers to issue invoices and use off-site invoices under unified supervision.
3. Procedures
(1) The enterprise shall apply to the implementing organ and fill in the Registration Form of Ordinary Invoices for Enterprises Using Computers;
(two) the implementation of the tax authorities to accept the application;
(three) the implementation organ to review the application materials;
(4) The executing organ makes a decision on administrative license: if it makes a decision on granting the license according to law, it shall serve the decision on granting the administrative license on the applicant; If a decision on disapproval of administrative license is made according to law, a written decision on disapproval of administrative license shall be served on the applicant.
4. Receiving organ
County bureau where the taxpayer is located
5. List of materials to be submitted by the applicant
(1) application form for tax administrative license (original);
(two) the use of computer ordinary invoice registration form for enterprises.
(3) Copy of tax registration certificate 1 copy (original and copy), and the original shall be returned to the applicant after verification;
(4) Instructions for use of the software;
(5) A printed invoice sample (original).
Invoice purchase qualification license
1, legal basis
Article 16 of the Measures for the Administration of Invoices in People's Republic of China (PRC) (Guo Han [1993]No. 174) stipulates that units and individuals applying for receiving and purchasing invoices shall apply for a ticket purchase certificate, provide the identity certificate of the agent, tax registration certificate and other certificates, as well as the impression of the financial seal or invoice special seal, and issue an invoice receiving and purchasing book after being audited by the competent tax authorities. Units and individuals receiving and purchasing invoices shall receive and purchase invoices from the competent tax authorities in accordance with the types, quantities and ways of purchasing tickets approved in the invoice receiving and purchasing book.
2, the applicant should have the conditions.
Ordinary invoices are applicable to units and individuals that have gone through tax registration according to law; Special invoices are applicable to general taxpayers of value-added tax, general taxpayers of tutorial period and temporary general taxpayers.
3. Procedures
(1) The applicant applies to the executive organ;
(2) The executing organ accepts the application;
(three) the implementation organ to review the application materials;
(4) If the executing agency deems it necessary to conduct on-site verification, it shall conduct on-site verification on the applicant.
(5) The executing organ makes a decision on administrative license: if it makes a decision on granting license according to law, it shall issue and serve the applicant with a decision on granting administrative license and an invoice purchase book; If a decision on disapproval of administrative license is made according to law, a written decision on disapproval of administrative license shall be served on the applicant.
4. Receiving organ
County bureaus and grass-roots sub-bureaus where taxpayers are located.
5. List of materials to be submitted by the applicant
(1) application form for tax administrative license (original);
(2) Identity certificate 1 copy (original and photocopy), and the original shall be returned to the applicant after verification;
(3) Special seal for finance or invoice 1 piece (original);
(four) the registration form for the purchase of ordinary invoices, which is applicable to the qualification license for the purchase of ordinary invoices;
(5) The application for special invoices for value-added tax is applicable to the qualification license for purchasing special invoices;
(6) Copy of the Qualification Certificate of VAT General Taxpayer 1 copy (original and copy), and the original shall be returned to the applicant after verification.
(7) Copy of tax registration certificate (original and photocopy) 1 copy, which will be returned to the applicant after checking the original, and is applicable to the qualification license for purchasing ordinary invoices.
Permission of the Maximum Billing Limit of VAT Anti-counterfeiting Tax Control System
(1) Legal basis
The Notice of State Taxation Administration of The People's Republic of China on Strengthening the Management of the Maximum Billing Limit of the Anti-counterfeiting Tax-controlled Billing System (Guo Shui Fa [20065438+0] No.57) stipulates that in order to give full play to the role of the Golden Tax Project in tax collection and management, the approval and management of the billing limit of the anti-counterfeiting tax-controlled system must be strictly enforced, and the use of invoices with a million yuan must be approved by the provincial tax authorities; The use of100,000 yuan special invoice must be examined and approved by the municipal tax authorities.
The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Revision (Guo Shui Fa [2006]156) stipulates that special invoices shall be subject to the management of the maximum invoicing limit. The maximum invoicing limit refers to the upper limit that the total sales amount issued by a single special invoice cannot reach. The maximum billing limit shall be applied by the general taxpayer and approved by the tax authorities according to law. If the maximum billing limit is below100000 yuan, it shall be examined and approved by the county-level tax authorities; The maximum billing limit is one million yuan, which shall be examined and approved by the municipal tax authorities; If the maximum invoice amount is more than10 million yuan, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level are responsible for the specific issuance of the anti-counterfeiting tax control system.
(two) the conditions that the applicant should have.
1. The enterprise is the general VAT taxpayer who issues special VAT invoices (hereinafter referred to as the general taxpayer).
2. Sales standard:
(1) General taxpayers of industrial enterprises shall be approved according to the following standards.
A. If the maximum invoicing limit is 1 100 million yuan, the annual VAT taxable sales of the enterprise shall not be less than 5 billion yuan.
B. If the maximum billing limit is approved as10 million yuan, the annual taxable sales of the enterprise shall not be less than 500 million yuan.
C. If the maximum billing limit is approved as1000000 yuan, the annual taxable sales of the enterprise shall not be less than 50 million yuan.
D. For enterprises with annual VAT taxable sales below 50 million yuan (inclusive), depending on the situation of different enterprises, the maximum billing limit is determined as 1 00000 yuan, 100000 yuan or1000 yuan respectively.
(two) the general taxpayer of commercial enterprises shall be approved according to the following standards.
A. If the maximum invoicing limit is 1 100 million yuan, the annual taxable sales of the enterprise shall not be less than 654.38+000 billion yuan.
B. If the maximum billing limit is10 million yuan, the annual taxable sales of the enterprise shall not be less than 65.438+0 billion yuan.
C. If the approved maximum invoicing limit is1000000 yuan, the annual VAT taxable sales of the enterprise shall not be less than 65.438+0 billion yuan.
D. For enterprises whose annual VAT taxable sales are below 65.438+0 billion yuan (inclusive), the maximum billing limit is determined as 1 0,000 yuan,10,000 yuan or10,000 yuan depending on the situation of different enterprises.
(3) The annual VAT taxable sales cannot meet the above standards, but the general taxpayers who meet the following conditions shall be subject to the following standards:
A. An enterprise that sells goods with an indivisible unit price (excluding tax, the same below) exceeding 6.5438+million yuan (excluding tax, the same below) may verify that its maximum billing limit is 1 100 million yuan; For an enterprise that sells indivisible goods with a unit price of more than 6.5438+0 million yuan, the approved maximum billing limit is10 million yuan; Enterprises that sell indivisible goods with a unit price of more than 6,543,800 yuan shall be approved with a maximum billing limit of 1 million yuan, and so on.
B for enterprises with occasional large transactions, the maximum charge can be determined according to the actual transaction amount.
Limit. After the bulk business is invoiced, it must be transferred back to its original approved maximum invoicing limit.
3. If you apply for using the high billing limit of10 million yuan or more, in principle, you should apply for using the high billing limit of10 million yuan before applying.
(3) Handling procedures
1. General taxpayers who use special VAT invoices apply to the tax authorities that implement the license, and fill in the Application Form for the Maximum Billing Limit.
2, the tax authorities to review the relevant information of enterprises and send people to check on the spot. Approved the use of the maximum billing limit100000 yuan and below, by the county tax authorities sent on-site inspection; Approved the use of the maximum billing limit of one million yuan, by the municipal tax authorities sent on-site verification; If the maximum billing limit is approved as10 million yuan or more, the local tax authorities will send people to conduct on-the-spot verification and report the verification data to the provincial tax authorities for review.
3. The implementing organ makes a decision on administrative license: if it makes a decision on granting license according to law, it shall issue and serve the "Decision on Granting Administrative License" and "Application Form for Maximum Billing Limit" to the applicant; If an administrative license is not granted in accordance with the law, the applicant shall be served with a decision on not granting the administrative license.
4. The tax authorities at the district or county level shall set the maximum billing limit approved by the tax authorities (including the corresponding level) that decide the administrative license in the anti-counterfeiting tax control system (including the setting of the original approved maximum billing limit after the completion of the batch business billing).
(4) Executive organ
The use of an anti-counterfeiting tax-controlled billing system with a maximum billing limit of10 million yuan or more (equivalent to using a special VAT invoice with a version of more than one million yuan, and so on) shall be approved by the Shandong Provincial State Taxation Bureau; The use of the anti-counterfeiting tax-controlled billing system with a maximum billing limit of one million yuan must be approved by the Municipal State Taxation Bureau; The use of the anti-counterfeiting tax-controlled billing system with the maximum billing limit below100000 yuan shall be approved by the district and county state taxation bureaus.
(5) A list of materials that the applicant needs to submit.
(1) application form for tax administrative license (original);
(2) Three copies (originals) of the application form for the maximum billing limit, the tax authorities and applicants who made the licensing decision after licensing1;
(3) Copy 1 copy of the Qualification Certificate of VAT General Taxpayer (original and copy), and return it to the applicant after verification;
(4) ID card of legal representative and agent (original and photocopy) 1 copy, and the original shall be returned to the applicant after verification;
(5) A written report on the basic production and operation of the enterprise (original);
(6) Copies of the VAT tax return, balance sheet and income statement one month before the application, except for newly established general taxpayers;
(7) For occasional bulk business transactions, relevant purchase and sale contracts (originals and photocopies) shall be provided, and the originals shall be returned to the applicant after verification.
The establishment of revenue and expenditure vouchers paste book, purchase and sale register or tax control device use license.
1, legal basis
Article 23 of the Detailed Rules for the Implementation of Tax Collection and Management in People's Republic of China (PRC) stipulates that taxpayers with small scale of production and operation who are really unable to establish accounts can hire professional institutions approved to engage in accounting agency bookkeeping business or accountants recognized by tax authorities to establish accounts and handle accounts on their behalf; If there are practical difficulties in employing the above-mentioned institutions or personnel, with the approval of the tax authorities at or above the county level, an income and expenditure voucher paste book, a purchase and sale register or a tax control device may be established in accordance with the provisions of the tax authorities.
2, the applicant should have the conditions.
(1) Taxpayers with small scale of production and operation and no ability to establish accounts employ professional institutions approved to engage in accounting agency bookkeeping business or accountants approved by tax authorities to establish accounts and handle accounts on their behalf.
(two) the average monthly sales of goods or taxable services turnover is less than 50 thousand yuan.
3. Procedures
(1) The applicant applies to the implementing organ and fills in the Registration Form for Establishing the Paste Book of Income and Expenditure Vouchers, Purchase and Sale Register or Using Tax Control Devices;
(2) The executing organ accepts the application;
(three) the implementation organ to review the application materials;
(4) If the executing organ deems it necessary to conduct on-the-spot verification, it shall conduct on-the-spot verification on the applicant's application.
(5) The executing organ makes a decision on administrative license: if it makes a decision on granting license according to law, it shall issue and serve a Decision on Granting Administrative License to the applicant; If a decision on disapproval of administrative license is made according to law, a written decision on disapproval of administrative license shall be served on the applicant.
4. Receiving organ
State Taxation Bureau at or above the county level
I'm sorry. I'll make it simple.
The People's Bank of China is a policy bank, and banks control other banks.
The tax bureau is responsible for implementing national policies and collecting taxes.
The Finance Bureau is responsible for redistributing the taxes received. . .