Article 2 The term "tax law enforcement supervision" as mentioned in these Measures refers to the activities that tax discipline inspection and supervision institutions perform their duties in accordance with the discipline inspection and supervision functions, supervise and inspect the tax enforcement actions of tax authorities and their staff in implementing the Party's line, principles, policies, resolutions and national laws, regulations, decisions and orders, investigate and deal with violations of law and discipline and dereliction of duty in law enforcement, and correct law enforcement deviations.
Article 3 The work of tax law enforcement and supervision shall adhere to the principles of openness according to law, relying on the masses, serving tax sources, seeking truth from facts, paying attention to investigation and study, and combining education and punishment with rectification and creation.
Chapter II Scope and Content of Tax Law Enforcement Supervision
Article 4 The scope of tax law enforcement supervision:
(a) the implementation of tax laws, regulations, rules and policies;
(two) the implementation of the financial system;
(three) the implementation of the system of clean government;
(four) the implementation of the personnel system;
(five) other administrative law enforcement activities related to tax work.
Article 5 Contents of tax law enforcement supervision:
Tax law enforcement supervision should focus on the work of tax center, focus on the links and parts with frequent problems and the problems strongly reflected by the masses, and carry out law enforcement supervision on the operation of tax law enforcement and administrative management.
(a) around the operation of tax law enforcement power, to carry out law enforcement supervision on the duties of grassroots tax collection units and their tax personnel, mainly including:
1. Identification, management and cancellation of general VAT taxpayers;
2, special VAT invoices, freight invoices, customs special VAT payment book, waste materials purchase invoices, agricultural and sideline products purchase invoices input deduction management and audit comparison;
3. Tax collection and storage;
4. VAT export tax rebate shall be implemented with the policy of "exemption, credit and refund";
5, enterprise income tax deduction approval and other matters;
6, tax inspection behavior;
7, the implementation of preferential tax policies;
8. Implementation of tax reduction and exemption policies;
9, the implementation of accrued expenses management system;
10, other circumstances related to tax enforcement power.
(two) to carry out law enforcement supervision around the operation of administrative power, mainly including:
1. Supervise the implementation of the Civil Service Law of People's Republic of China (PRC);
2, combined with the implementation of the "Regulations on the Selection and Appointment of Leading Cadres of the Party and Government", deepen the reform of the personnel system and strengthen the supervision and inspection of the implementation of the spirit of the central "5+ 1" document;
3. Deepen the reform of financial management, conscientiously implement financial discipline, and establish and improve an open and transparent financial management mechanism;
4, to carry out law enforcement supervision of infrastructure projects;
5. Thoroughly implement the Government Procurement Law, standardize government procurement procedures, and urge relevant departments to establish a government procurement mechanism and a supervision and restriction mechanism with clear division of labor, clear responsibilities, mutual cooperation and coordinated operation;
6. Supervise the implementation of the Administrative Licensing Law of People's Republic of China (PRC);
7. Other circumstances related to administrative power.
Chapter III Ways and Methods of Tax Law Enforcement Supervision
Sixth tax law enforcement supervision is divided into comprehensive law enforcement supervision, special law enforcement supervision and daily law enforcement supervision:
(1) Comprehensive law enforcement supervision. Refers to a comprehensive inspection of subordinate units (departments) to perform their duties according to law.
(2) Special law enforcement supervision. Refers to the supervision and inspection of subordinate units (departments) to perform a certain duty, implement a certain work and make a specific administrative act.
(3) Daily law enforcement supervision. Refers to the planned supervision and inspection of the tax authorities and their staff's law enforcement behavior, the problems reflected by the masses and the matters assigned by the leaders.
Article 7 The supervisory organ shall determine the matters of tax law enforcement supervision according to the following circumstances:
(a) according to the deployment and requirements of the superior supervisory organs, bureaus and local supervisory organs, determine the supervision items;
(two) according to the central work and focus of the bureau, determine the inspection items;
(three) according to the use of funds for major investment projects of this Council, determine the inspection items;
(four) to determine the inspection items according to the tax law enforcement problems strongly reflected by the people;
(five) according to the acceptance of tax law enforcement reports and petitions to determine the inspection items;
(six) according to the situation assigned by the leadership to determine the inspection items.
Article 8 Supervisory organs may independently carry out their work according to needs, send personnel or jointly carry out law enforcement and supervision work with relevant departments, and when necessary, they may also hire relevant departments or professional and technical personnel for appraisal. In law enforcement supervision, we can use many methods, such as questionnaire survey, discussion, on-the-spot inspection, access to information, data analysis, organization evaluation, unannounced visits and so on.
Chapter IV Organization and Implementation of Tax Law Enforcement Supervision
Article 9 The work of tax law enforcement and supervision shall be carried out under the leadership of the Party Group of the Bureau at the corresponding level and the tax supervision institutions at the higher level, and shall be organized and implemented by the tax law enforcement and supervision institutions at the provincial, municipal and county levels, exercising their functions and powers independently without interference from other functional institutions and individuals of the tax authorities.
Tenth to carry out the supervision of tax law enforcement should be strictly in accordance with the procedures and steps stipulated in the Regulations of Hebei Provincial State Taxation Bureau on Supervision of Tax Law Enforcement (Trial).
Eleventh tax supervision institutions at all levels should achieve three levels of interaction, each with its own emphasis, coordination and overall promotion in their work.
(a) the county (city, district) bureau is the main body of tax law enforcement supervision, and adopts the method of combining regulations with optional projects to carry out tax law enforcement supervision. In addition to completing the law enforcement and supervision projects specified by the superior, it is necessary to combine the local conditions, determine the annual law enforcement and supervision projects at the corresponding level every year according to the key contents of law enforcement and supervision clearly defined by the superior, and check the law enforcement and supervision projects involved again within five years;
(two) the Municipal Bureau should play an important role in tax law enforcement and supervision. In addition to carrying out 2-3 special law enforcement supervision work around the tax center every year, they should also strengthen the inspection of the implementation of law enforcement supervision work in counties (cities, districts) according to the ratio of inspection surface not less than13;
(three) the provincial bureau should focus on strengthening guidance and inspection, and strengthen the daily supervision and spot checks on the work carried out at all levels.
Twelfth tax supervision institutions at all levels should attach great importance to the submission of various statements and materials, and require timely, accurate and comprehensive.
(a) the county (city, district) tax supervision institutions shall, according to the work arrangement of the superior, formulate and report the work plan and project of law enforcement supervision of their own units at the beginning of the year, submit the law enforcement supervision report once every six months, timely feedback the development of law enforcement supervision, and submit the summary of tax law enforcement supervision before the end of each year1/kloc-0;
(II) The municipal bureaus shall, on the basis of summarizing and sorting out, formulate and report the work plans, projects and subordinate projects of their own units before March 1 every year, and submit the statistical reports of tax law enforcement supervision in the first half and the second half respectively before May 25th and June 1 1.30.
Chapter V Functions and Powers of Tax Law Enforcement Supervision
Thirteenth supervision institutions at all levels shall, under the leadership of the party group of the bureau at the corresponding level and the supervision institutions at higher levels, carry out tax law enforcement and supervision in an organized, planned and step-by-step manner, and no unit, department or individual may refuse or obstruct it.
Fourteenth supervision institutions have the right to ask the units and individuals involved in the inspection or investigation. When necessary, law enforcement and supervision personnel may attend the relevant meetings of the inspected or investigated units as nonvoting delegates to understand the relevant situation.
Fifteenth supervision institutions have the right to require the supervised units to conduct self-inspection and submit self-inspection reports within a time limit.
Article 16 A supervisory organ has the right to request the supervised entity to provide documents, materials, financial accounts and other relevant materials related to inspection or investigation, and to consult, record, photograph, videotape or copy them.
Seventeenth supervision institutions have the right to ask the supervised units or personnel to explain and explain the problems involved in the inspection or investigation.
Article 18 In the course of inspection or investigation, a supervisory organization finds that the supervised unit or personnel has violated laws, regulations or administrative discipline, and has the right to order the supervised unit or personnel to stop the behavior. Those who refuse to implement and need to be investigated for administrative disciplinary responsibility shall be investigated and dealt with after approval.
Nineteenth supervision institutions have the right to supervise and inspect the implementation of law enforcement supervision decisions and the adoption of law enforcement supervision suggestions.
Twentieth innovation or remarkable achievements in law enforcement and supervision work, supervision institutions have the right to put forward suggestions.
Article 21 If a supervisor fails to cooperate with or obstruct the supervisor to carry out tax law enforcement supervision, the supervisor has the right to order the relevant departments and personnel to make corrections, and give informed criticism to the relevant departments and personnel according to the seriousness of the case, and hold the directly responsible person in charge and other directly responsible personnel accountable. If the circumstances are serious, administrative sanctions shall be imposed.
Twenty-second law enforcement and supervision personnel abuse their powers, engage in malpractices for selfish ends, neglect their duties or reveal secrets. Once verified, they shall be given administrative sanctions according to law. If it constitutes a crime, it will be handed over to judicial organs for criminal responsibility.
Chapter VI Supervision and Evaluation of Tax Law Enforcement
Twenty-third strengthen the assessment and supervision of tax law enforcement. From the end of each year, the provincial bureau will organize the inspection and assessment of the development and effect of the tax law enforcement and supervision work of each municipal bureau. Assessment takes the form of listening to reports, consulting meeting minutes and related documents, viewing files and spot-checking county (city, district) bureaus, and generally spot-checking 2-4 county (city, district) bureaus. The assessment adopts the percentile system, and the assessment results are determined by the calculation method of the score of the Municipal Bureau x40%+ the average score of the county bureau x60%= the final score of the Municipal Bureau (see annex for the assessment form). Each municipal bureau can refer to the practice of the provincial bureau and formulate corresponding assessment plans and methods.
Chapter VII Supplementary Provisions
Twenty-fourth approach by the supervision office of Hebei Provincial State Taxation Bureau is responsible for the interpretation of.
Article 25 These Measures shall be implemented as of the date of promulgation.