The guiding ideology of tax inspection in 20 17 is: thoroughly implement the spirit of the Sixth Plenary Session of the 18th CPC Central Committee, the Central Economic Work Conference and the National Tax Work Conference, strictly crack down on all kinds of tax violations around the work of the tax center in accordance with the overall requirements and work arrangements of the party group of the State Administration of Taxation, comprehensively promote the "double random and one open" supervision, continuously deepen the inspection reform, promote and improve the inspection operation mechanism, speed up the construction of inspection information, and strengthen the construction of inspection team and the party's style and clean government. Efforts will be made to make tax inspection an effective iron fist to deter tax-related violations and effectively promote the further improvement of the economic and tax order.
First, crack down on all kinds of tax violations according to law.
Local tax authorities have coordinated the implementation of various special actions, improved the ability of administrative handling cases, and strengthened the identification and closing of administrative qualifications. The Inspection Bureau of the State Administration of Taxation takes performance appraisal as the starting point, implements project management, compacts the investigation effect of assigned case sources, and requires that each case must be resumed.
Two, comprehensively promote the "double random, double open" supervision.
Get to the point. Local tax authorities in accordance with the unified deployment, conscientiously implement the task of spot checks of key tax source enterprises.
Full coverage. The local tax authorities scientifically arrange the work plan of local tax inspection and spot check, properly coordinate the collection and management departments and the management departments of large enterprises to arrange the source of the case, and avoid repeated inspections.
Build a library. The tax authorities at all levels have fully completed the construction of a "dual directory database" including the directory database of random sampling objects at the same level and the directory database of law enforcement inspectors, and released it to the public.
Push the platform. Popularize and apply the "double random working platform" of the third phase of golden tax inspection, and arrange and deploy random spot check business from the general administration to the county bureau to realize automatic push of data flow, real-time monitoring of process and automatic statistics of results.
Third, deepen and implement the task of inspection reform
Do a good job in implementing the mechanism system. Local tax authorities take effective measures to implement the inspection operation mechanism.
Implement the work of system reform. The Inspection Bureau of the State Administration of Taxation cooperates with relevant departments to complete the task of reforming the inspection system, clarify the responsibilities of inspection work, improve the management level of tax inspection, and rationally divide the responsibilities of inspection institutions at all levels.
Comprehensively promote the joint inspection work. The local tax authorities focus on spot-checking the key inspection objects deployed in State Taxation Administration of The People's Republic of China and selected by the local authorities, and checking the major cases assigned and supervised by the higher authorities, so that * * * can enjoy the information involved and realize the full coverage of the joint inspection of the national tax and the jurisdiction of the case source.
Establish a public security liaison mechanism. Improve the provincial public security tax liaison mechanism and speed up the construction of the liaison mechanism at the prefecture and city levels.
Fourth, improve the quality of "blacklist" and joint punishment.
Improve the quality of "blacklist" announcements. Do a good job in publishing major tax violations, ensure that all cases that meet the publishing standards are published in accordance with the regulations, ensure that the published case information is true and accurate, and ensure that the published cases are withdrawn according to the prescribed procedures.
Expand the scope of joint punishment. Strive for the support of the leading units in the construction of social credit system, and promote joint disciplinary measures and "double expansion" of departments.
Improve the social effect of joint punishment. Strengthen the "blacklist" publicity and joint punishment, expand publicity channels, enrich publicity content, improve communication power and influence, and create a social atmosphere of "one place is broken and everywhere is limited".
Five, improve the inspection system, enhance the ability to support the investigation and handling of cases.
Implement inspection standardization. Organize all-staff training to promote the implementation of norms.
Legal guarantee for promoting inspection and law enforcement. Actively strive for the understanding and support of the legislature in defining the qualitative elements of false issuance and tax fraud, refining the tax assistance obligations of financial institutions, and clarifying the right of compulsory tax inspection.
Implement and improve the administrative investigation system. The Inspection Bureau of the State Administration of Taxation should study and formulate documents, further improve the investigation and handling of tax-related illegal cases, improve and standardize the investigation and handling of tax-related illegal cases, give full play to the enthusiasm and initiative of tax authorities in cracking down on tax-related illegal activities, increase the investigation and handling of criminal gangs that resort to fraud and defraud taxes, and establish the principle of not filing a case and not entrusting investigation.
Promote the legal protection of fund inquiry. Actively participate in and explore the cooperation mode of anti-tax evasion and anti-money laundering administrative law enforcement, seek strong support from legal channels, and strive to make a breakthrough in the inquiry of capital flow, so as to obtain the direct basis for case investigation.
Improve the case investigation system. Local tax authorities should do a good job in investigating the elements of tax violation cases and improve the investigation methods.
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