The problems existing in the cancellation of tax registration have affected the collection and management work to a certain extent, and measures should be taken to solve them. The following is the knowledge I brought to you about the problems existing in canceling tax registration. Welcome to reading.
Problems existing in cancellation of tax registration
The cancellation link lacks sufficient publicity. In terms of publicity, it pays attention to the publicity of tax policy, investment attraction and so on, while downplaying the publicity of enterprise cancellation. Some taxpayers left after dissolution because they didn't understand the procedures and policies related to cancellation, which led the tax administrator to find that people were empty when the enterprise failed to declare on time and had to transfer to abnormal households. Some taxpayers have a weak awareness of tax law and subjectively have the intention of evading taxes, so they will do so when collecting invoices and paying taxes. Disappear? , bring adverse effects to the collection and management work.
The cancellation management lacks effective guarantee. In the cancellation work, there is no clear assessment method. In addition, with the continuous development of computer technology, the number of enterprises using electronic accounting has increased year by year, and the opening, closing and cancellation of enterprises have changed rapidly. However, the cancellation of tax registration has remained basically unchanged for several years, and tax officials cannot cope with the new situation because of the lack of special investigation and training.
Lack of reasonable enjoyment of data resources. Taxpayers are managed by national tax, local tax and industrial and commercial departments respectively. In the process of tax settlement, due to the imperfect network information system, the national tax and local tax departments lack sufficient information coordination and communication. At present? Three certificates in one, one photo and one yard? The three functional departments have realized the regular exchange and sharing of basic information, and solved the problems of inconsistent data among the three parties and tax evasion in management. However, as far as cancellation of registration is concerned, the taxpayer's cancellation procedure lacks a coordinated and unified operating procedure and a tripartite mutual restraint mechanism.
Tax management lacks effective monitoring. In recent years, the number of newly established enterprises far exceeds the number of cancelled enterprises, and the number of households managed by tax administrators has increased rapidly, making it difficult to manage them in a timely and effective manner.
In order to improve the quality of tax collection and management and prevent tax risks, the author puts forward the following suggestions.
Strengthen joint control. Strengthen the information exchange and announcement of the departments of industry and commerce, taxation, banking and public security. And the unified management of enterprises, legal representatives and tax collectors who fail to perform their obligations according to law: restrict enterprises from continuing to receive invoices for use, restrict legal representatives from leaving the country, making loans and starting new enterprises, restrict tax collectors and clerks from continuing to engage in tax-related work, and hand over taxpayers who refuse to accept treatment or escape to relevant departments for administrative or criminal responsibility according to law.
Improve the quality of tax administrators. Through organizational learning and case exchange, we will guide and encourage tax administrators to consciously study, improve their professional ability, adapt to the needs of tax management, accurately apply laws and regulations, and comprehensively improve the level of law enforcement. In addition, strengthen supervision, assessment and accountability, further improve the sense of responsibility of tax officials, and ensure the standardized operation of cancellation of registration.
Play the role of intermediary. In order to improve the efficiency of cancellation of tax registration, an enterprise applying for cancellation of tax registration may entrust a qualified tax intermediary to audit the tax payment in the process of its production and operation. When an enterprise cancels its tax registration, the competent tax authorities do not conduct liquidation inspection (or assessment) in the first three years (if the tax registration time is less than three years, the verification report from the date of registration shall be provided). If the contents of the report show that the taxpayer has not underpaid the tax, or the taxpayer has paid the tax in full according to law, the competent tax authorities do not conduct liquidation inspection (or assessment), which can largely avoid the law enforcement risks of the tax authorities.
Strict cancellation management of key risk enterprises. On the one hand, strengthen the inspection of key risk enterprises. Establish a pre-plan for cancellation inspection, and include cancellation inspection in the daily inspection category. Tax officials focus on checking whether the cancelled enterprise inventory is true and whether the capital flow is normal through audit inspection, so as to prevent them from deliberately canceling tax registration in order to avoid legal sanctions. On the other hand, improve the cancellation approval procedures. Strictly cancel the examination and approval of key risk enterprises. For high-risk enterprises such as agricultural products export and deduction, it must be discussed and studied by the director's office to decide whether to approve the cancellation.
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