(1) Taxpayers declare their own tax payment system.
1. Establish a scientific and simple tax declaration process. There are three ways: (1) During the statutory tax return period, the taxpayer will calculate by himself, fill in the payment form and pay the tax at the bank (the Treasury Collection Office), and then declare the tax with the tax return form and related materials and affix the payment form to the tax authorities for verification. (2) A taxpayer opens a "tax pre-deposit account" in a bank designated by the tax authorities, pre-deposits the tax payable in the current period, and submits a tax return and related materials to the tax authorities within the statutory tax return period, and the tax authorities notify the designated bank to transfer funds to the warehouse. (3) Within the statutory tax return period, the taxpayer shall submit the tax return and relevant materials together with a cheque of the same amount to the tax authorities; The tax authorities shall summarize and report the digital list of warehousing taxes. The cheque shall be submitted to the national treasury as the settlement unit in the same city for settlement.
2. Standardize tax payment forms. This should not only consider the convenience of taxpayers to fill in and use, but also consider the convenience of computer processing. Therefore, the standardization of forms is carried out in two steps: (1) unifying the formats of tax returns and tax payment books of different taxes and standardizing their contents; (2) Simplify and merge related forms, including merging tax returns of related taxes, and straighten out the contents listed in the forms; And integrate tax returns and payment books.
3. Unified declaration method. There are three ways to declare tax: (1) direct declaration, that is, taxpayers submit tax returns and related materials to the tax authorities. (2) mail declaration, that is, the taxpayer will put the tax return and related materials into a special envelope and send it to the tax authorities. (3) Electronic declaration, where conditions permit, taxpayers can transmit the relevant information and materials listed in the tax return to the tax authorities through the computer network.
(two) to establish a tax service system combining tax authorities and social intermediary organizations.
1. Establish a tax law announcement system. State Taxation Administration of The People's Republic of China should issue tax administrative regulations and other normative documents in a timely manner through effective forms, and tax authorities at all levels below the provincial level should regularly provide taxpayers with all current and effective tax information, as well as tax guides that introduce tax calculation, fill in tax returns and other tax knowledge, so as to ensure that taxpayers can understand tax information in a timely and accurate manner.
2 the establishment of tax service hall, room. In order to facilitate taxpayers to pay taxes, in cities, counties and other places with convenient transportation and relatively concentrated taxpayers, it is generally necessary to set up tax service halls with district and county bureaus (sub-bureaus) as units to provide taxpayers with all-round services before tax, during tax and after tax in a centralized and open form.
3. Actively and steadily develop tax agency services. For some taxpayers who are limited by time, place and other factors or out of their own needs, the tax authorities should encourage and advocate them to seek social intermediary service agencies for tax agency according to tax laws and regulations. The development of tax agency services should focus on the vast number of small and medium-sized enterprises and individuals.
(3) Establish a computer-based management and monitoring system.
1. Establish a unified taxpayer identification number. This is the premise of relying on computer monitoring and management, and it is also the premise of tax information collection, processing, exchange and inquiry.
2. Develop and improve the high-level application system of collection, management and monitoring. From the establishment of tax registration, the handling of tax declaration, the collection and verification of tax, the reminder of deferred tax declaration and the reminder of overdue funds. Screening of inspection objects and statistical analysis of comprehensive tax information. Tax accounting and supervision and tax information inquiry are all brought into computer management, and the whole process of tax management is monitored by computer.
3. Grasp the key points and strengthen monitoring. In the whole process of establishing the monitoring system, we should correctly handle the relationship between daily management and key monitoring, and grasp the key, difficult and hot issues of tax collection and management, such as value-added tax, export product tax rebate and personal income tax, which are widely concerned by the society to make breakthroughs.
4. Establish a four-level computer monitoring network relationship. Strive to build a four-level computer network at the central, provincial, municipal and county levels, so that tax monitoring and management can reach the level of developed countries in the late 1980s in terms of technical means, information processing and management, and ensure a qualitative leap in the monitoring capacity of tax authorities.
(four) the establishment of man-machine audit system.
1. Establish a classified inspection system. According to the characteristics of tax inspection, inspection should be divided into three categories: daily inspection, special inspection and special inspection. Daily inspection is a regular routine tax audit based on the results of case selection; Special inspection is a key audit for a specific industry or a certain type of taxpayer; Project audit is a case audit based on the source of major cases found in reports or the first two types of audits.
2. Establish scientific inspection procedures. The new inspection method will be carried out with the help of the monitoring system established by the computer. Therefore, it is necessary to clarify the process and standardize the operation. The specific process is: case selection, planning, inspection, case trial, execution and inspection result analysis.
(five) to establish an organizational system focusing on the collection and management functions, setting up institutions and dividing functions.
1. Mechanism settings. The establishment of collection and management institutions should adhere to "simplification". The principle of "high efficiency" takes the tax authorities that undertake all tax collection and management tasks and the implementation of tax plans as the basic tax collection and management units, mainly referring to the tax bureaus or tax sub-bureaus directly facing taxpayers. The institutions of the tax authorities at the central, provincial, municipal and county levels should adapt to the grassroots reform and make corresponding adjustments to serve the collection and management and grassroots.
2. Division of functions. The functions of tax collection agencies are divided into four series: management services, tax collection and supervision, tax inspection and policies and regulations. The division of labor is as follows: (1) Manage service series, responsible for tax registration, invoice management, tax consultation, acceptance of various tax applications, verification of tax payable, and collection of external information. (2) Collection monitoring series, which is responsible for accepting tax returns, tax collection and collection of various illegal penalties; Overdue reminders, overdue reminders of taxes and late fees, and overdue implementation of tax treatment decisions; Tax planning, accounting, statistics, statements and ticket management. (3) tax audit series, responsible for selecting cases, making audit plans, investigating cases and analyzing case results. (4) policy and legal system series, responsible for tax law publicity, law enforcement supervision and inspection, tax policy research and feedback, tax administrative reconsideration, responding to administrative litigation cases.
3. Manpower distribution. The manpower of grass-roots tax authorities should be rationally allocated according to the form and function of institutional setup.
(six) the establishment of tax collection and management information system.
The tax collection and management information system is an important subsystem in the tax collection and management system. Its purpose is to apply the basic ideas and methods of information science to tax collection and management, especially to treat the tax collection and management process as an information processing process. Abstract the related activities of tax collection and management as the process of information exchange, transmission and use; Through the normal flow of information, especially the existence of feedback information on tax collection and management, we will constantly improve the tax collection and management norms, continuously improve the efficiency of tax collection and management, and continuously improve the legal system of tax collection and management.
Second, the advantages of the current tax collection and management model
1. First of all, the taxpayer's status as a taxpayer is established, and the taxpayer's rights, obligations and responsibilities are also paid. Secondly, from the legal point of view, it is illegal to declare taxes on time and truthfully, and taxpayers must bear corresponding legal responsibilities, so as to fundamentally solve the problem of unclear responsibilities between taxpayers and taxpayers. Thirdly, paying taxes is the duty of taxpayers, who have changed from passive tax payment in the past to active tax payment now. The regular reporting rate of enterprises is basically stable at around 95%, and individual industrial and commercial households reach more than 80%. Finally, self-declaration and tax payment will be implemented, and the system of special administrators will be abolished, so that the special administrators will be freed from the tedious affairs in the past, and then they will turn to strengthening tax collection and management, supervision and inspection, so that tax collection and management can be realized? On the track of a virtuous circle.
2. Tax management services have been significantly optimized. By the end of 65,438+0,997, there were more than 654,380+0,000 tax service halls in China, and 3,952 tax collection offices were set up by banks in the tax service halls. Tax Service Office accepts consultation 15245000. Through the establishment of an all-round declaration service hall, the service quality is optimized by providing taxpayers with pre-tax, in-tax and after-tax services in a centralized and open way. Moreover, through the establishment of the announcement system of tax policies and regulations, various tax policies, regulations and other normative documents can be announced to taxpayers, which is convenient for taxpayers to learn and apply tax laws.
3. The scientific and technological content of tax collection and management has been gradually improved, and the modernization process of tax collection and management based on computer network has been accelerated. By the end of 1998, the national tax system had been equipped with 15 10000 computers, 90 12 microcomputer local area networks and 18000 electronic collection outlets, accounting for about 50% of the total number of collection units. The number of taxpayers included in the computer monitoring system reached 6.5438+0.678 million, and the tax paid through computer processing reached 593.3 billion yuan, accounting for 69.4% of the total industrial and commercial tax revenue of that year. At present, tax authorities at all levels attach importance to and increase investment in computer hardware construction. Computers are widely used in the national tax system, and the whole process of tax collection and management has basically been computerized to a certain extent.
4. A man-machine tax inspection system has been established, and the intensity of tax inspection has been continuously increased. Tax authorities at all levels from State Taxation Administration of The People's Republic of China to local governments have set up special tax inspection institutions, which have enriched the strength of the inspection link. By the end of 1997, there were 6,762 specialized tax inspection institutions in the national tax system, with1.2000 inspectors. By strengthening the professional training of inspectors, the quality of inspectors has been improved, the performance evaluation method has been improved, and a variety of special, key and special inspections have been carried out, highlighting the crackdown on major tax evasion cases.
5. The social image of the tax system has obviously changed. With the promotion of tax collection and management reform, centralized and open services have been widely promoted, and a new image of managing taxes according to law, civilized service and efficient work has been gradually established in the society.