All districts and counties (regions) State Taxation Bureau:
In order to continue to implement the scientific and meticulous management requirements of enterprise income tax and further improve the quality and efficiency of the management of enterprise income tax settlement and payment, the State Taxation Bureau of all districts and counties (regions) (hereinafter referred to as the bureaus) should focus on the work requirements of "defining the subject, standardizing procedures, optimizing services and improving quality" in the management of enterprise income tax settlement and payment in 2005, combined with the "State Taxation Administration of The People's Republic of China on printing and distributing <: Measures for the administration of final settlement and payment of enterprise income tax > Notice "(Guo Shui Fa [2005] No.200) (hereinafter referred to as the" Measures for the Administration of Settlement "), and do a good job in the management of settlement and payment.
First, unify understanding, strengthen leadership, and make overall arrangements to implement all the work of settlement management.
All bureaus should attach great importance to the management of enterprise income tax settlement and payment in 2005, unify their understanding, strengthen leadership, make overall arrangements, carefully organize, clarify responsibilities and coordinate with each other in accordance with the relevant provisions of the management of enterprise income tax settlement and payment, and do a good job in all stages of the management of enterprise income tax settlement and payment, including tax consulting services, examination and approval, examination and evaluation of accepted application materials, and income analysis and cooperation of key tax source enterprises.
Two, do a good job of publicity and guidance to taxpayers.
(a) the bureaus should promptly publicize the main contents of this year's final settlement involving policy changes, examination and approval regulations, tax declaration requirements and related legal responsibilities to taxpayers, so that taxpayers can clearly understand the requirements and specific operations of this year's final settlement.
(II) The bureaus shall, in accordance with the requirements of classified management, distinguish taxpayers of different scales, different collection methods, different industries and management types, and adopt various ways and channels such as issuing paper publicity materials, CDs, holding training and counseling meetings, and the Internet to carry out targeted publicity and counseling, so as to improve the effect of tax counseling.
(3) The bureaus should further establish and improve the consulting service system for taxpayers, and make full use of the Internet, information desk, telephone consultation and the first inquiry responsibility system to solve the problems reflected by taxpayers in the final settlement.
Three, combined with the management of final settlement, the implementation of key tax source enterprises to manage households-oriented management ideas.
The bureaus shall, in the final settlement of key tax source enterprises, do a good job in policy propaganda, hold a training and counseling meeting for key tax source enterprises, and timely convey the requirements for final settlement of enterprises and policy changes related to key tax source enterprises this year to taxpayers; Second, we should strengthen the examination and approval of tax-related matters of key tax source enterprises and improve the efficiency of examination and approval; Third, we should keep abreast of the production, operation and tax payment of key tax source enterprises, and do a good job in income analysis and income forecast.
Four, further in accordance with the principle of administration according to law, conscientiously do a good job in the management of tax-related examination and approval.
(a) in the final settlement work, all bureaus should standardize procedures, clarify conditions, simplify procedures and approve according to law in accordance with the relevant provisions of tax-related examination and approval.
(two) the bureau should carefully review the matters that need to be submitted to the Municipal Bureau for approval in accordance with the relevant policies and regulations, and the audit situation and related issues should be listed in the request.
(III) All bureaus shall do a good job in the examination and approval of tax-related matters of consolidated (consolidated) taxpayer member enterprises in this Municipality in advance, so as to ensure the smooth progress of the final settlement and payment of consolidated (consolidated) taxpayer enterprises.
(four) the items that need to be approved by the tax authorities before tax deduction, without the approval of the tax authorities, taxpayers shall not be deducted from the tax in the annual tax return.
Five, strengthen the management of annual tax returns, improve the quality of enterprise final settlement.
(1) Submitting and filling in the annual tax return
1 When handling the annual tax return of enterprise income tax, taxpayers shall submit the Annual Tax Return of Enterprise Income Tax (hereinafter referred to as the Annual Tax Return) and its schedules, and the Tax Return of Approved Collection of Enterprise Income Tax (hereinafter referred to as the Tax Return of Approved Collection) to the competent tax authorities.
2. When taxpayers who pay business tax in local tax authorities submit paper-based annual enterprise income tax returns to the national tax authorities, they should list the 2005 annual operating income declared in the local tax authorities separately in the annual enterprise income tax returns as the basis for tax authorities to compare their income. Among them: the taxpayer who collects enterprise income tax through auditing shall fill in the column of "Notes" in Schedule 1 of the Annual Tax Return; Taxpayers who collect enterprise income tax at the approved taxable income rate shall fill in the column of "Official Seal of Taxpayer's Unit" in the "Declaration Form for Approved Tax Collection".
(two) to further strengthen the management of zero declaration of audit collection enterprises.
When a taxpayer who collects enterprise income tax through auditing makes an annual tax return, if the total income and the allowable deduction amount are all zero or the total income minus the allowable deduction amount is zero, the reasons for the zero declaration shall be explained in detail in writing, which shall be submitted to the competent tax authorities with the signature and official seal of the legal person. The tax authorities shall analyze and evaluate the taxpayer's zero declaration and determine the focus of tax inspection.
(three) for taxpayers who fail to make tax adjustments in accordance with the relevant provisions of tax laws, regulations and enterprise income tax, the bureaus shall be punished in accordance with the provisions of the Tax Administration Law and its Implementation Rules.
Six, strengthen the assessment of the quality of final settlement work.
Each bureau should include the work of settlement and payment in the assessment of post responsibility system, so as to promote the development of various work of settlement and payment management and improve the management level of settlement and payment; The Municipal Bureau will assess and report the final settlement work and related indicators of each bureau.
Seven, the final settlement work report and tax source report submitted time.
The bureaus shall report the work report on the final settlement of enterprise income tax in 2005 and the statistical analysis report of tax sources to the Municipal Bureau (Income Tax Management Office) before June 20, 2006.
December 28th, 2005