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Some thoughts on strengthening the management of grass-roots tax sources
First, the current problems in tax source management

Question 1: The function of tax source management organization is "absent". In the new theory of tax collection and management reform, with the separation of tax collection and investigation and the wide application of computer technology, the function of tax administrators has changed, from "managing households" to "managing affairs", which has prevented "personal tax" and "relationship tax" to a certain extent, which is conducive to the construction of a clean government in the tax system and the direction of reform is right. However, in some places, there is also a phenomenon of "two less and one more": tax administrators are less in investigation and research, and they are not serious enough in analyzing taxpayers' business, tax payment situation and tax structure, and rely more on taxpayers to declare their own tax sources and guide tax collection and management. If the declaration is false, the problem of tax evasion will be handled by the inspection department. In this way, there is a "gap" in the management of tax sources, and the households and households are separated to a considerable extent. Because the tax collection and investigation are always in a running-in state, they have not reached unity and standardization, and the function of tax source management is "absent". Taxpayers in the tax hall no longer go to households and collect taxes, but passively accept taxpayers' application materials, unable to actively collect taxpayers' production and operation and tax source changes; The tax collectors of grass-roots branches (institutes) have weak control over tax sources. From the past, the special manager went to the factory to understand the production and operation of the enterprise, and changed to stay away from the enterprise and sit and watch the static management of the report. The tax source base and household registration in the jurisdiction are unclear, resulting in the problem of "neglecting management and diluting responsibility".

Problem 2: The means of tax source management is relatively backward. In the current process of tax source management, taxpayers are divided into key tax sources and non-key tax sources based on the amount of tax revenue realized, and the work focuses on the management of key tax sources, ignoring the management of non-key households, non-key tax sources, certain industries, certain regions and work links to some extent, resulting in "top-heavy" tax source management and weak tax collection and management foundation, giving some lawless elements who deliberately evade taxes an opportunity. The traditional tax source management method has been cancelled and lost, while the new information management method has not yet been put in place, and grassroots tax cadres are generally at a loss. Some passively wait for the development of information construction, hoping that the provincial bureau will provide them with "one-stop" methods and means. Although the information construction has been strengthened in recent years, and the microcomputer management of the collection and management business process has been realized, the current tax source management system can only complete some basic statistical work, and can't use a large number of information databases to investigate, analyze and predict the tax sources. In addition, the tax source monitoring network and management monitoring mechanism have not been fully established, and the taxpayer's production and operation information transmission channels are single and lagging behind.

Problem 3: Poor coordination among departments. Externally, the cooperation between the departments most closely related to tax source management, such as industry and commerce, national tax, banking, quality supervision, land management, urban construction and local tax, has not really been established, and it is impossible to carry out effective information transmission, not to mention the highly respected information. Internally, in strengthening the management of tax sources, there is still a disconnect between the three departments of tax collection and management, and between the superior bureau and the lower bureau, and the coordination is not smooth. No benign tax source management mechanism has been formed, and no monitoring system adapted to modern tax source management has been established.

Question 4: The power of tax source management needs to be further strengthened. In the process of tax source management, one of the main problems that plague the grassroots is the lack of tax collection and management power, the unreasonable allocation of human resources in urban and rural tax source management, the problems of fewer tax sources and more personnel at the grassroots level, while the urban or key tax source units have heavy tax tasks and fewer personnel; There are many administrative personnel and few front-line tax source managers. Grass-roots tax source managers have a heavy daily workload, so it is difficult to concentrate on tax source control, resulting in incomplete taxpayer information. At the same time, there are also some problems in the process of implementing the tax administrator system in some areas, such as unclear daily tasks of tax administrators, unclear goals, and inadequate assessment. The professional level of tax administrators is uneven, the ability to adapt to modern tax collection and management and the level of tax law enforcement are not high, and they lack initiative in their work and cannot perform their duties well.

Question 5: The diversification of economy increases the difficulty of tax source management. With the development of China's market economy and the arrival of knowledge economy and network era, China's economy has been deeply integrated with the world economy, and various ownership economic entities have infiltrated and coexisted for a long time across borders, regions and industries, thus diversifying taxpayers; The intensification of mixed economy, online transactions and asset restructuring has diversified tax targets; The diversity of economic entities' business activities makes their income sources diversified, which increases the difficulty of tax payment confirmation and the complexity of tax source supervision is increasing day by day. However, the tax authorities' response measures to these changes are relatively lagging behind, which makes the tax source management passive.

Two, suggestions on strengthening the management of tax sources

This year, the provincial bureau regards tax source management as one of the three key tasks, which has strong visibility and great significance. To comprehensively improve the level of tax source management and control, we must change the traditional monitoring thinking mode, establish a scientific, meticulous and standardized management concept, make full use of information technology, and strengthen tax source management and monitoring through man-machine combination.

(a) straighten out the relationship, clear responsibilities, and comprehensively establish a tax source management system.

In accordance with the principles of strengthening management, stressing efficiency and being conducive to service, we should scientifically set up grass-roots tax source management institutions, rationally adjust tax collection and management functions, and realize scientific, refined and standardized tax source management. In accordance with the principle of setting posts by things, setting responsibilities by posts and unifying powers and responsibilities.

Establish a unified and standardized post responsibility standard system, further clarify the division of responsibilities of the three departments of collection, management and investigation, and avoid overlapping or absence of responsibilities in each link and post. The three departments should strengthen business convergence, both division of labor and cooperation; It is necessary to restrict and coordinate, combine collection and management with investigation, realize the organic combination of the three, and improve the overall efficiency of tax source management. Do a good job in the business integration and convergence of the front and back offices of the collection and management information system, strengthen coordination and cooperation, avoid division of labor, prevent problems such as buck passing and inefficiency, and ensure the close convergence and efficient operation of the collection and management business processes. As the main force of tax source management, grass-roots units often go deep into tax payers to investigate and analyze tax sources, monitor and master taxpayers' production and operation, changes in tax sources, and master some unconventional changes in tax sources, especially to strengthen the monitoring of taxpayers such as enterprises that have been restructured, enterprises suspected of tax evasion, tax evaders, new households, closed (closed), cancelled households and abnormal households, so as to reduce tax dead ends. Organize tax administrators to conduct special inspection, investigation, prediction, analysis and control of tax sources in a certain region and an industry regularly and irregularly, put tax source monitoring in the collection and management, and find and monitor tax sources in the collection and management.

(two) people-oriented, pragmatic, the implementation of the tax administrator system.

1. Scientifically allocate human resources and enrich the team of tax administrators. According to the needs of tax source management, combined with the characteristics of raising the threshold and transferring rural tax sources to cities and towns, we should integrate and optimize the team of tax source administrators, scientifically and rationally allocate human resources, give priority to ensuring the regulatory needs of large and medium-sized enterprises, enterprises with low tax credit rating, urban areas and other key tax source households, introduce risk management mechanisms, and focus on links and fields with high risk of tax source loss in order to maximize management benefits. Strengthen the training of tax administrators and effectively improve the comprehensive quality and professional ability of tax administrators.

2, establish and improve the post responsibility system, clear the responsibilities of tax administrators. Actively explore the incentive mechanism of tax administrators' hierarchical management, assign tasks according to the difficulty of work and the difference of tax administrators' abilities, so as to achieve ability grading, level creation, post assignment, strict assessment and clear rewards and punishments, and fully mobilize and give play to the enthusiasm of tax administrators.

3. Establish a working platform for tax administrators to improve work efficiency. Through the work platform, the work tasks of tax administrators are standardized, tasks are automatically assigned according to workflow matters, and the completion status is automatically prompted, so that people can find someone, which is convenient for administrators to query various tax-related information and improve the quality and efficiency of tax collection and management.

(C) innovative means, improved methods to achieve refined management of tax sources.

1. Strengthen household registration management and consolidate the tax source base. Make full use of tax information means, strengthen household registration management, and ensure that the actual number of households is consistent with that of the system. Strengthen the daily management of taxpayers' business opening, change, closure (resumption of business), cancellation, abnormal households and out-of-town business inspection and registration, regularly organize special clean-up work on household registration management, and reduce the number of households without collection and management.

2. Implement classified management. According to the taxpayer's scale, industry, enterprise duration, operating characteristics and credit rating, tax source classification management is implemented. Focus on five tasks: focus on five key areas, key industries, key enterprises, key projects and key taxes, establish and improve the management and tracking monitoring system of key tax sources, and reduce tax loss.

3. Strengthen source control, tax analysis and tax assessment. The first is to combine source control with tax analysis. Every tax administrator is required to be diligent in eyes, legs and hands, be serious and responsible, and wait for information such as tax returns, closely combine indoor static analysis with in-depth tax source tracking or dynamic management, actively grasp the tax source situation, be good at finding problems from investigation and analysis, and take targeted measures. The second is to solidly promote tax assessment. Actively explore the establishment of a tax assessment management platform, and use various effective methods such as index analysis and model analysis to analyze and evaluate the authenticity and accuracy of taxpayers' tax returns. In the evaluation work, pay attention to the organic combination of comprehensive evaluation and tax classification evaluation, give full play to people's subjective initiative, and pay attention to the combination of man and machine. The third is to establish an interactive mechanism of tax analysis, tax assessment, tax source monitoring and tax inspection. Form tax analysis to guide tax assessment, use it for tax source management and tax collection, provide a case source for tax inspection, and then promote analysis and evaluation, improve tax policy and improve tax collection and management mechanism.

(4) Strengthen inspection, rectify order and create a tax environment of fair competition.

Focus on daily inspection and plug the loopholes in collection and management. Establish and improve the management methods of daily inspection, standardize the working procedures of daily inspection and improve the efficiency of daily inspection; Intensify inspection and crackdown, and rectify the tax order. Establish the awareness of "key inspection", carry out targeted special tax treatment for some industries with chaotic tax order and weak foundation of collection and management, increase the investigation and crackdown on tax-related violations, and strive to check and standardize the tax order of an industry; At the same time, actively carry out the analysis, anatomy and publicity of tax-related illegal cases.

Author: The tax source of Taierzhuang Branch of Zaozhuang Local Taxation Bureau in Shandong Province is the basis of taxation, and the tax source management is the central link of organizing income work. Strengthening the management of tax sources has become an important part of the tax work of local tax departments in the new period. Through in-depth investigation and analysis of the current situation of tax source management in local tax departments, this paper explores effective ways to strengthen tax source management, so as to achieve the goal of sustained and steady growth of local tax revenue, and puts forward some views and opinions on how to strengthen tax source management in grass-roots sub-bureaus.

First, the current problems in tax source management

First, the tax source management function is "absent". In the new reform of tax collection and management, with the separation of tax collection and investigation and the comprehensive popularization of computer technology, the functions of tax administrators have changed, from "managing households" to "managing affairs", which has prevented "personal tax" and "relationship tax" to a certain extent, which is conducive to the construction of a clean government in the tax system and the direction of reform is right. However, the phenomenon of "two less and one more" has appeared to varying degrees: tax administrators have less research on households, less detailed analysis of taxpayers' operation, tax payment and tax structure, and more reliance on taxpayers to declare their own tax sources and guide tax collection and management. If the declaration is false, the problem of tax evasion will be handled by the inspection department. In this way, there is a "gap" in the management of tax sources, and the households and households are separated to a considerable extent. Because there is no unified standard between collection and management, investigation and punishment, the function of tax source management is "absent" Taxpayers in the tax hall no longer go to households, rely on statements to collect taxes, passively accept taxpayers' application materials, and cannot actively collect taxpayers' production and operation and tax source changes; The tax administrators of grass-roots tax collection and management units have weak control over tax sources. In the past, the special manager went to the factory to understand the production and operation of the enterprise, but instead sat far away from the enterprise and read the static management of the report, which caused the problem of "neglecting management and diluting responsibility"

Second, the coordination between departments is weak. Externally, the cooperation between the departments most closely related to tax source management, such as industry and commerce, national tax, banking, quality supervision, land management, urban construction, etc., has not really been established, and effective information transmission cannot be carried out, let alone information is highly respected. Internally, there is still a disconnect between the three departments of tax collection and management, between government departments, and between the superior bureau and the subordinate bureau in strengthening tax source management, and coordination is not smooth. No benign tax source management mechanism has been formed, and no monitoring system adapted to modern tax source management has been established. The comprehensive management of social taxation needs to be further improved.

Third, the management of tax sources needs to be further strengthened. In the process of tax source management, one of the main problems that plague the grassroots is the lack of tax collection and management power, the unreasonable allocation of human resources in urban and rural tax source management, the problems of fewer tax sources and more personnel at the grassroots level, while the urban or key tax source units have heavy tax tasks and fewer personnel; There are many administrative personnel and few front-line tax source managers. Grass-roots tax source managers have a heavy daily workload, so it is difficult to concentrate on tax source control, resulting in incomplete taxpayer information. At the same time, the professional level of tax administrators is uneven, the ability to adapt to modern tax collection and management and the level of tax law enforcement are not high, and they lack initiative in their work and cannot perform their duties well.

Two, suggestions on strengthening the management of tax sources

To comprehensively improve the level of tax source management and control, we must change the traditional monitoring thinking mode, establish a scientific, meticulous and standardized management concept, make full use of information technology, and strengthen tax source management and monitoring through man-machine combination.

(a) straighten out the relationship, clear responsibilities, and comprehensively establish a tax source management system.

In accordance with the principles of strengthening management, stressing efficiency and being conducive to service, we should scientifically set up grass-roots tax source management institutions, rationally adjust tax collection and management functions, and realize scientific, refined and standardized tax source management. In accordance with the principle of setting posts by things, setting responsibilities by posts, and unifying powers and responsibilities, a unified and standardized post responsibility standard system is established, and the division of responsibilities among the three departments of levy, management and investigation is further clarified to avoid overlapping or absence of responsibilities in all links and positions. The three departments should strengthen business convergence, both division of labor and cooperation; It is necessary to restrict and coordinate, combine collection and management with investigation, realize the organic combination of the three, and improve the overall efficiency of tax source management. Do a good job in the business integration and convergence of the front and back offices of the collection and management information system, strengthen coordination and cooperation, avoid division of labor, prevent problems such as buck passing and inefficiency, and ensure the close convergence and efficient operation of the collection and management business processes. As the main force of tax source management, grass-roots units often go deep into tax payers to investigate and analyze tax sources, monitor and master taxpayers' production and operation, changes in tax sources, and master some unconventional changes in tax sources, especially to strengthen the monitoring of taxpayers such as enterprises that have been restructured, enterprises suspected of tax evasion, tax evaders, new households, closed (closed), cancelled households and abnormal households, so as to reduce tax dead ends. Organize tax administrators to conduct special inspection, investigation, prediction, analysis and control of tax sources in a certain region and an industry regularly and irregularly, put tax source monitoring in the collection and management, and find and monitor tax sources in the collection and management.

(two) people-oriented, pragmatic, the implementation of the tax administrator system.

1. Scientifically allocate human resources and enrich the team of tax administrators. According to the needs of tax source management, combined with the characteristics of raising the threshold and transferring rural tax sources to cities and towns, we should integrate and optimize the team of tax source administrators, scientifically and rationally allocate human resources, give priority to ensuring the regulatory needs of large and medium-sized enterprises, enterprises with low tax credit rating, urban areas and other key tax source households, introduce risk management mechanisms, and focus on links and fields with high risk of tax source loss in order to maximize management benefits. Strengthen the training of tax administrators and effectively improve the comprehensive quality and professional ability of tax administrators.

2, establish and improve the post responsibility system, clear the responsibilities of tax administrators. Actively explore the incentive mechanism of tax administrators' hierarchical management, assign tasks according to the difficulty of work and the difference of tax administrators' abilities, so as to achieve ability grading, level creation, post assignment, strict assessment and clear rewards and punishments, and fully mobilize and give play to the enthusiasm of tax administrators.

3. Establish a working platform for tax administrators to improve work efficiency. Through the work platform, the work tasks of tax administrators are standardized, tasks are automatically assigned according to workflow matters, and the completion status is automatically prompted, which is convenient for administrators to query all kinds of tax-related information and improve the quality and efficiency of tax collection and management.

(C) innovative means, improved methods to achieve refined management of tax sources.

1. Strengthen household registration management and consolidate the tax source base. Make full use of tax information means, strengthen household registration management, and ensure that the actual number of households is consistent with that of the system. Strengthen the daily management of taxpayers' business opening, change, closure (resumption of business), cancellation, abnormal households and out-of-town business inspection and registration, regularly organize special clean-up work on household registration management, and reduce the number of households without collection and management.

2. Implement classified management. According to the taxpayer's scale, industry, enterprise duration, operating characteristics and credit rating, tax source classification management is implemented. Focus on five tasks: focus on five key areas, key industries, key enterprises, key projects and key taxes, establish and improve the management and tracking monitoring system of key tax sources, and reduce tax loss.

3. Strengthen source control, tax analysis and tax assessment. The first is to combine source control with tax analysis. Every tax administrator is required to be diligent in eyes, legs and hands, be serious and responsible, and wait for information such as tax returns, closely combine indoor static analysis with in-depth tax source tracking or dynamic management, actively grasp the tax source situation, be good at finding problems from investigation and analysis, and take targeted measures. The second is to solidly promote tax assessment. Actively explore the establishment of a tax assessment management platform, and use various effective methods such as index analysis and model analysis to analyze and evaluate the authenticity and accuracy of taxpayers' tax returns. In the evaluation work, pay attention to the organic combination of comprehensive evaluation and tax classification evaluation, give full play to people's subjective initiative, and pay attention to the combination of man and machine. The third is to establish an interactive mechanism of tax analysis, tax assessment, tax source monitoring and tax inspection. Form tax analysis to guide tax assessment, use it for tax source management and tax collection, provide a case source for tax inspection, and then promote analysis and evaluation, improve tax policy and improve tax collection and management mechanism.

(4) Strengthen inspection, rectify order and create a tax environment of fair competition.

Focus on daily inspection and plug the loopholes in collection and management. Establish and improve the management methods of daily inspection, standardize the working procedures of daily inspection and improve the efficiency of daily inspection; Intensify inspection and crackdown, and rectify the tax order. Establish the awareness of "key inspection", carry out targeted special tax treatment for some industries with chaotic tax order and weak foundation of collection and management, increase the investigation and crackdown on tax-related violations, and strive to check and standardize the tax order of an industry; At the same time, actively carry out the analysis, anatomy and publicity of tax-related illegal cases.