Vocational ability
The main responsibilities of the People's Bank of China are:
(1) Drafting relevant laws and administrative regulations; Improve the operating rules of relevant financial institutions; To 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 prediction.
(ten) to organize and coordinate the national anti-money laundering work, guide and deploy the anti-money laundering work in the financial industry, and assume the responsibility of monitoring anti-money laundering funds.
(eleven) the management of credit industry, promote the establishment 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) to implement the laws, regulations, rules and policies of the state on finance and taxation; To organize the formulation of local regulations and measures on financial and non-operating state-owned assets management, asset evaluation and financial accounting, 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 between the central and local governments and between the state and enterprises; Put forward some suggestions on macro-control and comprehensive balance of social financial resources by using fiscal and taxation policies.
(three) the preparation of the annual draft of the city and municipal budgets and organize their implementation, entrusted by the Municipal People's government, report to the Municipal People's Congress on the city and municipal budgets and their implementation, and report to the Standing Committee of the Municipal People's Congress on final accounts.
(four) to formulate financial and budgetary revenue plans; To manage and supervise various financial revenues; Responsible for organizing the collection and management of agricultural tax, farmland occupation tax and deed tax.
(5) To manage and supervise various financial expenditures; Manage municipal extra-budgetary financial special account funds and various government funds; Manage and supervise lottery issuance and lottery market, national debt issuance 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; Implement the financial system of social security funds, the provisions of the financial management system of capital construction, and the enterprise system, accounting system and financial rules of administrative and public institutions 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 the implementation of financial expenditure performance evaluation, statistical analysis and evaluation of public resources; Organize the summary and analysis of final accounting statements of enterprises, administrative institutions, etc.
(eight) to participate in the study of the total amount of financial capital projects; Organize and dispatch financial capital construction funds; Participate in the project budget and budget audit of financial capital investment projects, and be responsible for auditing 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 management measures for key projects of municipal financial capital construction; Take the lead in handling the assignment of chief financial officers 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 taxation principles, policies, regulations and accounting systems; Check and reflect major issues 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 taxation is now divided into national and local taxes, its 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 that went through industrial and commercial registration in 2002 1 month 1 future), income tax of foreign-invested enterprises and foreign enterprises, personal income tax from interest on savings deposits, and vehicle purchase tax.
Second, the commitment content
(1) Tax registration. If the application for business registration or change of registration is reviewed by the national tax authorities in accordance with legal procedures, it shall be reviewed and issued with tax registration certificates within 30 days.
(2) Identification of general VAT taxpayers. Upon receipt of the report of the general taxpayer applying for the recognition of value-added tax from an industrial enterprise 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. Upon receipt of the report of the commercial enterprise applying for the recognition of the general taxpayer of value-added tax, if it meets the requirements after examination by the national tax authorities in accordance with legal procedures and statutory working days, it shall go through the procedures for the recognition of the general taxpayer of value-added tax.
(3) Receiving, purchasing and issuing ordinary invoices. Taxpayers who purchase ordinary invoices with complete documents and meet the requirements shall be given at least the normal amount of 1 month. Issue ordinary invoices on behalf of them. If they meet the requirements, they will be handled at any time.
If the application for self-printing ordinary invoices is complete and meets the requirements, the examination will be completed within 20 working days, and it will be submitted to the provincial bureau for printing at the designated printing plant. If it does not meet the requirements, the reasons will be immediately replied.
(4) Accepting tax returns. Taxpayers and withholding agents must declare and pay taxes within the prescribed time limit, and all the declaration materials are complete and accurate, and they shall be handled immediately.
(5) investigating and reporting. Report cases of tax evasion and fraud, and conduct inspection 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 matters, the staff should receive them warmly, answer the questions raised by taxpayers carefully, accurately and clearly, and shall not buck passing or refuse to answer them. To ask for instructions from the higher authorities to explain, 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 terms, 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 according to the regulations, window staff should wear work cards, and there must be at least two tax inspectors in the enterprise, and at the same time, they should show their tax inspection certificates and the Notice of Tax Inspection, otherwise taxpayers have the right to refuse.
Third, breach of promise
(1) If the working method is simple, the words and deeds are uncivilized, the service attitude is blunt, and there is a quarrel with the taxpayer, and after the taxpayer reports the complaint, it is verified through investigation, and the parties concerned are instructed to apologize to the taxpayer and give criticism and education or administrative warning.
(2) If the matter that can be handled immediately is delayed or deliberately made difficult for the taxpayer to do, and the complaint is reported by the taxpayer and verified through investigation, the parties concerned shall be instructed to apologize to the taxpayer and be given administrative warning.
(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, after being reported and complained by the taxpayer, if the complaint is verified through investigation, the party concerned shall be given economic punishment, and given administrative warning or illegal waiting for work, and the joint responsibility of the leaders in charge 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 and government discipline; Those who violate the criminal law shall be transferred to judicial organs for criminal responsibility.
Fourth, the complaint method
We welcome the public to report complaints 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 license
Permission to use and manage invoices
(1) Permission to apply for receiving and purchasing invoices for operation in different places
1, legal basis
Article 18 of the Measures for the Administration of Invoices of the People's Republic of China (Guo Han [1993] 174): Units or individuals who temporarily engage in business activities outside the province, autonomous region or municipality directly under the Central Government shall apply to the tax authorities of the place of business for receiving and purchasing the invoices of the place of business with the proof of the local tax authorities.
2, the applicant should have the conditions.
Units and individuals who come to this area 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 a certificate of tax administration for out-of-town business activities filled out by the local tax authorities for inspection and registration, and accept tax administration. If an invoice is needed after the inspection registration, it shall apply to the competent tax authorities in the place of business for receiving and purchasing the invoice (ordinary invoice) in the place of business.
3. Procedures
(1) The applicant applies to the implementing agency, fills in the application report for receiving and purchasing invoices for off-site operations (the name of the unit and individual, the industry and economic type, the type, name and quantity of invoices required, etc., and affix the official seal of the unit and the seal of the agent), and at the same time provides a guarantor or pays a deposit of not more than 10,000 yuan according to the face value and quantity of the invoices received;
(2) Implementing the acceptance of applications by tax authorities;
(3) The implementing organ shall examine the application materials;
(4) The implementing organ makes a decision on administrative license: if it makes a decision on granting license according to law, it shall serve the applicant with the Decision on Granting Administrative License; If a decision is made not to grant an administrative license according to law, the applicant shall be served with the Decision on Not Granting an Administrative License.
4. Duration of administrative license
Taxpayers engaged in production and business operations who go out for business and stay in the same place for a total of more than 180 days shall go through the tax registration formalities at the place of business and accept tax administration.
5. Accepting organ
County bureaus and grass-roots sub-bureaus where taxpayers are located.
6. List of materials that the applicant needs to submit
(1) An application form for tax administrative license (original);
(2) an application report for receiving and purchasing invoices for off-site operations;
(3) One copy of the tax registration certificate (original and photocopy), and the original shall be returned to the applicant after verification;
(4) Certificate of tax administration for business activities abroad (original);
(5) The identity certificate of the ticket purchaser (original and photocopy), one for each, and the original shall be returned to the applicant after verification;
(6) A stamp of the special financial seal or invoice seal;
(7) One inspection form (original) for goods going out for business;
(8) If the guarantor needs to fill in an invoice guarantee.
(2) Permission to disassemble the invoice.
1, legal basis
Article 25 of the Measures for the Administration of Invoices of the People's Republic of China (Guo Han [1993] 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 within the same county (city, district), but it is difficult for each branch to use the whole book due to the approved ticket supply;
(2) Taxpayers who need to split the cost for other reasonable reasons.
3. Procedures
(1) The applicant submits an application to the implementing agency and fills in an application report for disassembling the invoice (explaining the reasons for disassembling the invoice, the carrier or drawer of the invoice, etc.);
(2) Implementing the acceptance of applications by tax authorities;
(3) The implementing organ shall examine the application materials;
(4) The implementing organ makes a decision on administrative license: if it makes a decision on granting license according to law, it shall serve the applicant with the Decision on Granting Administrative License; If a decision is made not to grant an administrative license according to law, the applicant shall be served with the Decision on Not Granting an Administrative License.
4. Accepting organ
County bureaus and grass-roots sub-bureaus where taxpayers are located.
5. List of materials that the applicant needs to submit
(1) An application form for tax administrative license (original);
(2) One copy of the tax registration certificate (original and photocopy), and the original shall be returned to the applicant after verification;
(3) An application report for disassembling the invoice;
(4) One copy of the identity certificate (original and photocopy) of the ticket purchaser, and the original shall be returned to the applicant after verification.
(three) the computer invoice permission
1, legal basis
Article 24 of the Measures for the Administration of Invoices of the People's Republic of China (Guo Han [1993] 174) stipulates that the use of electronic computers to issue invoices must be approved by the competent tax authorities, and the off-machine invoices under the unified supervision of the tax authorities shall be used. The stub copies issued shall be bound into volumes according to the serial numbers.
2, the applicant should have the conditions.
A taxpayer with a sound financial system, a certain scale of production and operation and the amount of invoices, and a special computer billing staff, whose billing software meets the requirements of the tax authorities for collection management and invoice management, and can accurately save and submit electronic billing data, 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;
(2) Implementing the acceptance of applications by tax authorities;
(3) The implementing organ shall examine the application materials;
(4) The implementing organ makes a decision on administrative license: if it makes a decision on granting license according to law, it shall serve the applicant with the Decision on Granting Administrative License; If a decision is made not to grant an administrative license according to law, the applicant shall be served with the Decision on Not Granting an Administrative License.
4. Accepting organ
County bureau where the taxpayer is located
5. List of materials that the applicant needs to submit
(1) An application form for tax administrative license (original);
(2) A registration form for the use of computer ordinary invoices by enterprises.
(3) One copy of the tax registration certificate (original and photocopy), and the original shall be returned to the applicant after verification;
(4) A software instruction manual;
(5) One printed invoice sample (original).
Permission for the qualification of invoice purchase
1, legal basis
Article 16 of the Measures for the Administration of Invoices of the People's Republic of China (Guo Han [1993] 174) stipulates that units and individuals applying for purchasing invoices shall apply for purchasing tickets, provide the identity certificate of the agent, tax registration certificate and other certificates, and the impression of the financial seal or special seal for invoices, and issue them to the invoice purchasing book after being examined by the competent tax authorities. Units and individuals who receive and purchase invoices shall receive and purchase invoices from the competent tax authorities on the basis of the types, quantities and ticket purchasing methods approved in the invoice receiving and purchasing book.
2, the applicant should have the conditions.
Ordinary invoices are eligible for purchase by units and individuals who have already gone through tax registration according to law; Special invoices are eligible for general taxpayers of value-added tax, general taxpayers of counseling period and temporary general taxpayers.
3. Procedures
(1) The applicant applies to the executing agency;
(2) The executing organ accepts the application;
(3) The implementing organ shall examine the application materials;
(4) If the executing agency deems it necessary to conduct on-the-spot verification, it shall conduct on-the-spot verification on the applicant.
(5) The implementing organ makes a decision on administrative license: if it makes a decision on granting license according to law, it will issue and serve the Decision on Granting Administrative License and the Invoice Purchase Book to the applicant; If a decision is made not to grant an administrative license according to law, the applicant shall be served with the Decision on Not Granting an Administrative License.
4. Accepting organ
County bureaus and grass-roots sub-bureaus where taxpayers are located.
5. List of materials that the applicant needs to submit
(1) An application form for tax administrative license (original);
(2) One identity certificate (original and photocopy), and the original shall be returned to the applicant after verification;
(3) One stamp (original) of the special financial seal or invoice seal;
(4) A Registration Form for Purchase and Purchase of Ordinary Invoices, which is applicable to the qualification license for purchase and purchase of ordinary invoices;
(5) The Application for Receiving the Purchase Book of Special VAT Invoice is applicable to the qualification license for purchasing special invoices;
(6) One copy of the Qualification Certificate of VAT General Taxpayer (original and photocopy), and the original shall be returned to the applicant after verification.
(7) One copy of the tax registration certificate (original and photocopy) shall be returned to the applicant after verification of the original, which is applicable to the qualification license for purchasing ordinary invoices.
Permission for 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 and Tax-controlled Billing System (Guo Shui Fa Dian [2001] No.57) stipulates that in order to give full play to the role of the Golden Tax Project in tax collection and management, the examination and approval management of the billing limit of the anti-counterfeiting and tax-controlled system should be strictly enforced, and the use of a million-dollar invoice must be approved by the provincial tax authorities; The use of a 100,000-yuan version of the special invoice shall be subject to the examination and approval of the municipal tax authorities.
"State Taxation Administration of The People's Republic of China on the revision of <: Provisions on the use of special VAT invoices > Notice (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 100,000 yuan or less, 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 10 million yuan or more, it shall be examined and approved by the provincial tax authorities. The tax authorities at the county level shall be responsible for the specific issuance of the anti-counterfeiting tax control system.
(two) the applicant should have the conditions
1, the enterprise shall be the general VAT taxpayer who issues special invoices for the use of VAT (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 invoice issuing limit is 100 million yuan, the annual VAT taxable sales of the enterprise shall not be less than 5 billion yuan.
B. If the maximum invoice issuing limit is approved to be 10 million yuan, the annual VAT taxable sales of the enterprise shall not be less than 500 million yuan.
C. If the maximum invoice issuing limit is approved to be one million yuan, the annual VAT 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), the maximum billing limit is determined to be 100,000 yuan, 10,000 yuan or 1,000 yuan respectively, depending on the situation of different enterprises.
(2) General taxpayers of commercial enterprises shall be approved according to the following standards.
A. If the maximum invoice issuing limit is 100 million yuan, the annual VAT taxable sales of the enterprise shall not be less than10 billion yuan.
B. If the maximum invoice issuing limit is approved to be 10 million yuan, the annual VAT taxable sales of the enterprise shall not be less than 10 billion yuan.
C. If the maximum invoice issuing limit is approved to be one million yuan, the annual VAT taxable sales of the enterprise shall not be less than 1 100 million yuan.
D. For enterprises with annual VAT taxable sales below 1 100 million yuan (inclusive), the maximum billing limit is determined to be 100,000 yuan, 10,000 yuan or 1,000 yuan respectively, depending on the situation of different enterprises.
(3) The annual VAT taxable sales can't meet the above standards, but the general taxpayers who meet the following conditions will be subject to the following standards:
A. An enterprise that sells goods with an inseparable unit price (excluding tax, the same below) above10 million yuan (excluding tax, the same below) may verify that its maximum billing limit is 100 million yuan; Enterprises that sell inseparable goods with a unit price of more than1000000 yuan are approved to have a maximum billing limit of 10 million yuan; Enterprises that sell inseparable goods with a unit price of more than100,000 yuan shall be approved to have a maximum invoicing limit of 1 million yuan, and so on.
B, for enterprises with occasional bulk transactions, the maximum billing 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, apply for the use of more than 10 million yuan high billing limit, in principle, should first apply for the use of 1 million yuan high billing limit 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 limit of 100 thousand yuan and below, by the district and county tax authorities sent on-site verification; 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 to be 10 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 will issue and serve the Decision on Granting Administrative License and the Application Form for Maximum Billing Limit to the applicant; If an administrative license is not granted according to law, the applicant shall be served with the Decision on Not Granting 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 billing of the bulk business is completed).
(4) executing organ
The use of an anti-counterfeiting tax-controlled billing system with a maximum billing limit of more than 10 million yuan (equivalent to using a special VAT invoice with a version of more than one million yuan, and so on) shall be licensed 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 shall be licensed by the municipal state taxation bureau; The use of the anti-counterfeiting tax-controlled billing system with a maximum billing limit of 100,000 yuan or less shall be licensed by the State Taxation Bureau at the district or county level.
(5) A list of materials that the applicant needs to submit.
(1) An application form for tax administrative license (original);
(2) Three application forms (originals) for the maximum billing limit. After the permission is granted, each tax authority and the applicant who made the permission decision by the competent tax authority 1 piece;
(3) One copy of the Qualification Certificate of VAT General Taxpayer (original and photocopy), which shall be returned to the applicant after verification;
(4) One ID card (original and photocopy) of the legal representative and agent, 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) One copy of the VAT Tax Return, Balance Sheet and Profit and Loss Statement one month before the application, except for newly-established general taxpayers;
(7) For occasional bulk business transactions, it is necessary to provide relevant purchase and sale contracts (originals and photocopies), and the originals shall be returned to the applicant after verification.
The establishment of revenue and expenditure vouchers paste book, purchase and sales register or the use of tax control device license.
1, legal basis
Article 23 of the Detailed Rules for the Implementation of the Administration of Tax Collection of the People's Republic of China stipulates that a taxpayer with a small scale of production and operation who is really incapable of establishing accounts may hire a professional institution approved to engage in accounting agency bookkeeping business or an accountant recognized by the tax authorities to establish and handle accounts on his 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, a revenue and expenditure voucher paste book, a purchase and sales 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 set up accounts, who employ professional institutions approved to engage in accounting agency bookkeeping business or accountants approved by tax authorities to set up accounts and handle accounts on their behalf.
(2) The average monthly sales of goods or turnover of taxable services is less than 50,000 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 Voucher, Purchase and Sales Register or Using Tax Control Device;
(2) The executing organ accepts the application;
(3) The implementing organ shall examine the application materials;
(4) If the implementing organ deems it necessary to conduct on-the-spot verification, it shall conduct on-the-spot verification on the applicant's application.
(5) The implementing organ makes a decision on administrative license: if it makes a decision on granting license according to law, it will issue and serve the "Decision on Granting Administrative License" to the applicant; If a decision is made not to grant an administrative license according to law, the applicant shall be served with the Decision on Not Granting an Administrative License.
4. Accepting 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 are in charge of other banks.
The tax bureau is responsible for implementing national policies and collecting taxes.
The Finance Bureau is responsible for redistributing the taxes received. . .