"Wear a coat to lift the collar and lead the cow by the nose." At present, enterprises are the main body of economic development, an important carrier to implement Scientific Outlook on Development, the main source of economic growth, and the relative person managed by the national tax department. Under the situation of financial crisis, the national tax department should take service enterprises as the "bull's nose", strive to further support tax policies, further standardize tax management, further improve tax service, help enterprises solve difficulties, promote enterprise development and promote stable and rapid economic development.

(A) to further support the tax policy

Overcoming the difficulties faced in the current special period is inseparable from the efforts of enterprises themselves, as well as the macro-control policies of the state and the measures taken by governments at all levels to help enterprises. As far as the national tax department is concerned, the most important thing is to make full use of the existing preferential tax policies.

First, earnestly implement various tax control measures. We will implement the structural tax reduction policy, the state's tax policies such as supporting the development of agriculture, rural areas and farmers, promoting the comprehensive utilization of resources, expanding consumer demand, promoting employment and reemployment, encouraging independent innovation, and supporting the entrepreneurship of returning migrant workers, support the development of growth-oriented and employment-oriented enterprises, and provide a good tax policy environment for the development and growth of local enterprises and the optimization and upgrading of economic structure. The key point is to implement four tax control measures.

The first is to fully implement the transformation of value-added tax. From June 5438+1 October1,2009, the input tax of fixed assets purchased (including accepting donations and in-kind investments) or made by ourselves (including renovation, expansion and installation) is allowed to be deducted from the output tax with special VAT invoices, special customs import VAT payment books and transportation expense settlement vouchers, thus reducing the tax burden on equipment investment and supporting enterprises to update their technical equipment.

The second is to fully implement the reform measures of refined oil consumption tax and the adjustment policy of value-added tax for some resources comprehensive utilization products. Ensure the smooth implementation and transition of various reform measures.

The third is to support the development of SMEs. Relax the criteria for identifying general taxpayers of value-added tax. For taxpayers engaged in the production of goods or providing taxable services, as well as small-scale taxpayers whose main business is the production of goods or providing taxable services and concurrently engaged in the wholesale or retail of goods, the annual sales standard of value-added tax recognized as general taxpayers is reduced from 6.5438+0 million yuan to more than 500,000 yuan; In addition, the taxpayer's annual value-added tax sales decreased from 6.5438+0.8 million yuan to more than 800,000 yuan. Reduce the value-added tax collection rate of small-scale taxpayers. From June 5438+1 October12009, the collection rate of small-scale taxpayers of value-added tax was reduced from 6% in industry and 4% in commerce to 3% in order to reduce the tax burden of small and medium-sized enterprises. Small and medium-sized low-profit enterprises have low income tax. For small and low-profit enterprises that meet the requirements, corporate income tax will be levied at a reduced rate of 20% to promote the development of small and medium-sized enterprises and entrepreneurship for all.

The fourth is to fully implement the national export tax rebate policy. Simplify the management procedure of export tax rebate. Further expand the scope of tax refund audit authority for decentralized production enterprises; An export enterprise with a tax credit rating of Grade A or Grade B, if the settlement of foreign exchange has not expired at the time of declaration of export tax refund, can declare the tax refund in advance within 2 10 days from the date of declaration of export of goods and provide the tax refund department with a verification form of export proceeds; For the export enterprises that implement automatic verification, the tax refund department can conduct audit according to the electronic data and verification form provided by the foreign exchange bureau, and it is no longer necessary to provide the verification form for export proceeds. Increase export tax rebate. Strive for more export tax rebate plans, effectively speed up the progress of tax rebate review, so that all refunds should be made to ease the financial pressure on export enterprises; Deepen the application of remote declaration system, improve the system function, develop the remote feedback function of tax refund audit results in time, and effectively reduce the burden on export enterprises; Further implement the liaison system for key export enterprises and support export enterprises to become bigger and stronger. Support the development of "going out" enterprises. Help "going out" enterprises make full use of overseas tax incentives and preferential treatment of bilateral tax agreements, eliminate double taxation at home and abroad, protect the legitimate rights and interests of enterprises, reduce the overall tax burden of "going out" enterprises, and promote the development and growth of enterprises.

Second, actively study and solve the tax policy problems in enterprise reform and development. Focusing on the strategic deployment of local economic development, vigorously carrying out tax policy research, deeply studying the impact of the implementation and adjustment of current tax policies on economic development and enterprise management, and putting forward positive and effective countermeasures and suggestions will play an active role in promoting the strategic adjustment of economic structure, accelerating the industrialization process, promoting scientific and technological progress, and making pillar industries and advantageous enterprises bigger and stronger. In particular, it is necessary to seriously study the specific measures linked with the national macro-control policies and provide effective tax policy support. At the same time, we should put the promotion of employment and re-employment in a very prominent position, pay special attention to the employment problems of difficult groups, college graduates and returning migrant workers, actively study and use tax policies to support self-employment of the whole people, encourage enterprises to absorb resettlement, maximize employment space, effectively increase the actual disposable income of low-income people, promote employment through entrepreneurship, promote development through employment, and promote harmony through development.

Third, strengthen the inspection and supervision of the implementation of tax policies. Improve the feedback evaluation mechanism of tax policy implementation, select a number of key industries and key enterprises as the contact points for the implementation of macro-tax control policies promulgated by the state at present, track the implementation effect of policies, especially focus on tracking and investigating special products, enterprises and industries such as copper processing, refined oil, comprehensive utilization of resources, and major technological transformation projects, regularly collect and summarize relevant data, timely analyze and study the impact of tax policy adjustment and implementation on Jiangxi's economy and taxation, and promote scientific decision-making by leaders at all levels. At the same time, grasp the progress of policy implementation in time, solve the problems existing in the process of policy implementation, and ensure that the tax policy implementation is accurate, comprehensive and in place. Strengthen tax supervision, continue to carry out key law enforcement inspections and efficiency monitoring, focus on checking the implementation of newly introduced tax laws and policies, standardize the implementation of tax administrative penalty discretion and standardize the implementation of administrative licensing (approval) matters, and ensure that the policy effect is not offset or weakened.

(2) Further standardize tax administration.

The country will expand domestic demand to promote growth, and 4 trillion investment will be completed by the end of 20 10. As the main source of fiscal revenue, tax revenue plays an important role in supporting government investment and controlling fiscal deficit under the pressure of substantial increase in budget expenditure. Under the influence of the financial crisis, the national tax department must further rely on the "four-in-one" tax source management mechanism to provide financial guarantee for balancing local fiscal revenue and expenditure and maintaining stable and rapid economic development.

First, correctly handle the relationship between economy and taxation. First, firmly establish the concept that taxation serves economic development. It is necessary to correctly understand the relationship between taxation and economy, strengthen the awareness of overall situation, responsibility and service, firmly establish the concept that taxation is subordinate to economic development, and give full play to the functional role of taxation. Second, firmly establish the concept of administering taxes according to law, and identify the combination point of adhering to administering taxes according to law and promoting economic development. To speed up economic development, we must straighten out the relationship between tax administration according to law and promoting economic development. Administering taxes according to law is the foundation, soul and foothold of tax work, and it is the basic duty of tax authorities. In essence, tax administration according to law and economic development are dialectical unity, and insisting on tax administration according to law is itself a promotion of economic development. The national tax department collects all accounts receivable according to law to raise fiscal revenue and ensure the financial needs of regional economic construction and social development; It is forbidden to levy "excessive tax" according to law, which can avoid increasing the burden on enterprises and enhance their competitiveness; Carrying out various tax policies to the letter can adjust the industrial structure and product structure and promote sustained and healthy economic development. It should be noted that with the continuous improvement of China's market economic system, it is the general trend to govern the country, the province and the tax according to law. The national tax department's idea of promoting economic development cannot be limited to the past practice of relying solely on tax reduction and exemption. It is necessary to break the traditional concept of "releasing water to raise fish" through tax reduction and exemption, establish a new concept of tax economy, and build a fair and legal tax environment for enterprises.

Second, moderately relax management measures. Under the premise of tax administration according to law, tax policies should be used flexibly, and preferential tax policies with certain standards should be implemented first, while those without explicit prohibition and unclear policies should be lenient, so as to ease the financing difficulties of enterprises and reduce their operating costs. The first is to extend the time limit for taxpayers to file tax returns. Since June 5438+ 10/day, 2009, the tax declaration period of all taxpayers has been extended from June 5438+00 to June 5438+05, which is convenient for taxpayers to declare and pay taxes. The second is to support difficult enterprises to tide over the difficulties. In 2009, with the approval of the national tax authorities, small-scale enterprises with employment difficulties and growth difficulties can pay VAT quarterly. Enterprises with cash flow difficulties can apply for deferred tax payment, exempt from late payment fees, and reduce the cash flow pressure of taxpayers. Enterprises with growing employment difficulties are approved to enjoy preferential tax policies for reemployment. If it reaches three years in 2008, it can be extended for another year. The third is to support migrant workers to return home to start businesses. Migrant workers returning home to start businesses are exempt from tax registration fees. Implement the maximum value-added tax threshold stipulated by the state, that is, the threshold for selling goods is set at 5000 yuan; The threshold for selling taxable services is set at 3,000 yuan; The starting point for each tax payment is 200 yuan. Fourth, continue to carry out inspection according to law and civilized law enforcement. Take enforcement and tax preservation measures prudently according to law to ensure that tax enforcement is legal, standardized, necessary and effective. Scientifically arrange the inspection plan, standardize the management of the inspection plan, strictly examine and approve the plan, and minimize the phenomenon of multiple inspections and repeated inspections. Encourage enterprises to carry out self-examination within a time limit, and only allow enterprises to pay taxes and late fees for general tax violations found in self-examination, without paying fines. Improve inspection methods, improve inspection efficiency, shorten inspection time, and minimize the impact on taxpayers' normal production and operation.

Third, further improve the efficiency of the organs. National tax authorities at all levels should proceed from the overall situation of serving local economic and social development, attach great importance to it, carefully organize it, solidly carry out the efficiency construction of the organs, promote administration according to law, and further improve the efficiency of tax administration and the level of tax service. First, strictly control the discretion of tax administrative punishment. Reduce the arbitrariness of tax administrative punishment, and effectively protect the legitimate rights and interests of taxpayers, withholding agents and other taxpayers. The second is to improve the tax administrative examination and approval. Adhere to the principles of legality, rationality, efficiency, convenience, unity of powers and responsibilities and effective supervision, further clean up and standardize tax administrative licensing (examination and approval) projects, streamline examination and approval projects, simplify examination and approval processes, compress examination and approval time limits, and continuously improve examination and approval efficiency. Third, tax reduction, exemption and tax deferral for taxpayers as soon as possible according to law. Resolutely implement the national structural tax reduction policy, handle tax reduction, exemption and tax deferral for taxpayers with the fastest speed and the best policy according to the prescribed procedures, alleviate taxpayers' financial difficulties, and support taxpayers' production and operation.

(3) further improve tax payment services.

At present, in this special period, higher requirements are put forward for optimizing tax service and creating tax environment. The more difficult it is, the more sensitive and dependent the enterprise is on the business environment. Through this financial crisis, enterprises can feel this more. Tax service is an important part of the business environment of enterprises. Creating a tax environment of equal competition is not only the duty of the national tax authorities, but also the best service provided by the national tax authorities for taxpayers. In the future work, the national tax authorities should be based on laws and regulations, guided by actual needs and supported by informationization, innovate service contents and means, and create a good tax management environment. Through the joint efforts of taxation and enterprises, we will overcome the impact of the financial crisis and promote steady and rapid economic development.

First, further increase the publicity of tax policies. Take the form of holding various training courses, and use the media, Internet, tax service hall and other carriers to strengthen policy propaganda and tax guidance. Externally, the key point is to carry out policy publicity and training, organize national tax officials to seriously study and understand the specific provisions and operational procedures of tax policies, ensure that all national tax officials accurately understand policies, correctly grasp policies, and strictly implement policies, and ensure that every national tax official must be familiar with every preferential tax policy, and every preferential tax policy must be implemented in every enterprise that every household should enjoy. Externally, the focus is on policy propaganda and guidance to help taxpayers master and use various tax policies; Organize business training for enterprise legal persons and financial personnel, so that enterprises can understand and master the new policies in time, and calculate and declare taxes according to the policies; Actively communicate with enterprises, understand the problems existing in enterprises, consider the difficulties in the actual implementation of policies, and put forward corresponding solutions. In addition, do a good job in tax law publicity for local governments, comprehensively analyze the possible impact of policy adjustment on local economy and fiscal revenue, remind the government to adjust economic development ideas and further optimize economic structure according to the adjusted policy spirit, especially pay attention to the development of environmental protection, energy conservation and high-tech industries, actively support the production and competitiveness of export enterprises, and fully release the policy effect of taxation in accelerating the transformation of development mode and promoting economic restructuring.

Second, further reduce the unnecessary tax burden of taxpayers. Continue to optimize the process, integrate the business, simplify the data, and degenerate the statements. Any tax-related matters and tax-related materials added by the local authorities without the clear documents issued by the General Administration and the approval of the provincial bureau will be cancelled. Tax-related matters applied by taxpayers shall be uniformly accepted by the tax service department, so as to inform them once; Information collection, investigation and verification of different taxes of the same taxpayer shall be carried out by the tax administrator as a whole to avoid visiting taxpayers many times for the same reason.

Third, constantly innovate service content and means. The first is the innovative service platform. Strengthen the construction of tax service hall, further standardize the window setting of tax service hall, and try out self-service tax service in conditional areas. Create a "national tax online tax service hall", broaden tax methods and tax declaration channels, and guide taxpayers to choose to use diversified electronic tax declaration methods, so that taxpayers can fulfill their tax obligations without leaving home. Continue to promote diversified electronic declaration and VAT invoice online certification system. Actively and steadily promote the horizontal networking of finance, taxation, treasury and banks, electronic tax payment, and joint operation in the same city to facilitate taxpayers to pay taxes. The second is to implement classified services. While providing general tax service through the tax service hall, we will carry out "one-on-one" service activities for taxpayers in accordance with the principle of "one enterprise, one policy, one household and one gang". For large enterprises, continue to implement the tax service through train system; General taxpayers of value-added tax, vigorously strengthen the construction of online tax platform; For individual industrial and commercial households, focus on their service needs in invoice purchase, tax payment nearby, tax law consultation, business suspension and so on; Provide regular door-to-door tax consultation services for rural taxpayers. The third is to promote the joint certification of national and local taxes. It is necessary to make full use of the resources of the existing government administrative accreditation service center, strengthen the exchange and sharing of registration information, and make preparations for the implementation of joint tax registration.