First, the main contents and manifestations of the current tax law enforcement risks
In recent years, with the rapid development of social economy, the steady progress of the strategy of governing the country according to law, and the increasing awareness of law and self-protection of citizens and legal persons, tax authorities and tax officials are facing more and more law enforcement risks in tax law enforcement. For the front-line tax collectors of grass-roots law enforcement, the risk of tax law enforcement is mainly reflected in "three aspects" and "six links".
"Three aspects": first, the identification management centered on VAT invoices and ordinary invoices, such as the identification of general taxpayers, the purchase and use of invoices, and the identification of various qualifications; Second, daily tax management, such as tax registration, tax verification, tax collection, tax reduction and exemption, tax refund and so on. Third, tax inspection (audit); "Six links": First, the household registration management link. Due to negligence in work, the tax types, tax items and applicable tax rates are wrongly identified, resulting in less tax; Should not do tax registration, false closure, false transfer to abnormal households, resulting in tax collection and tax evasion; Because the investigation and verification are not in place, the basic information registration of taxpayers' real estate, land, vehicles and boats and other tax sources is distorted; Due to a weak sense of responsibility or other reasons, the liquidation of account cancellation is not strict, resulting in tax loss. The second is the qualification identification link. It is mainly manifested in the lax examination of various policy qualifications such as tax reduction and exemption, tax credit, tax refund, qualification examination of entrusted tax collection, and qualification examination of individual industrial and commercial households, which leads to failure to declare taxes, failure to collect or underpay taxes, and even opens the door for taxpayers to steal, escape and cheat taxes. The third is the invoice management link. The qualification of taxpayers' invoices is not strictly controlled, and the supervision over the receipt, issuance, receipt and custody of taxpayers' invoices is weak. The fourth is to verify the collection link. Not under the premise of full investigation and verification, not according to the procedures to adjust or arbitrarily check the low quota, to carry out tax identification, tax collection method identification, taxable income rate verification, double fixed household quota verification and other tax-related matters; Failing to remind taxpayers to pay taxes in time; It is found that taxpayers can not take measures such as tax preservation and enforcement in time when they evade their tax obligations, or although measures have been taken, the procedures are offside and absent. The fifth is the evaluation and inspection link. Failing to conduct interviews, provide evidence and conduct on-the-spot verification according to the prescribed procedures; Failing to further handle the handed-over inspection in time; Do not take corresponding follow-up management measures for the problems found in the assessment; The tax-related inspection is not carried out according to the procedure, and the inspection is selfish or the tax is not cheap. The sixth is the service approval link. Poor awareness of tax service or low business level, not reminding according to procedures; Law enforcement means are simple and rude, tax-related examination and approval is arbitrary or lax, even self-interest, power and money transactions, deliberately making things difficult for taxpayers, intensifying the contradiction of collection and payment, and so on.
For tax leading cadres at all levels, the risks of tax enforcement mainly focus on two important tasks: one is to decide major issues, and the other is to examine and approve tax matters. Leading tax cadres at all levels should treat these two tasks with caution. For example, in some places, some enterprises prefer to collect income tax by auditing accounts in order to save trouble. However, this collection method is likely to lead to greater law enforcement risks, leading to irregular or less tax payment. Therefore, the tax authorities should fully implement the audit collection for financially sound enterprises, and vigorously implement the audit collection as an important work to prevent and control risks. There are also some grass-roots tax authorities that seem to have gone through some procedures in the approval of tax sources and tax reduction and exemption, but in fact they have violated procedures, fairness and justice, and procedural justice, forming potential risks.
Two, the main factors affecting the current tax law enforcement risk analysis
In my opinion, the main factors that lead to the current risk of tax law enforcement are mainly reflected in the following two aspects: on the one hand, looking for internal factors from a micro perspective, focusing on the analysis of tax personnel's own factors; On the other hand, looking for external factors from a macro perspective, focusing on the analysis of institutional mechanisms and environmental factors.
(A) from the analysis of the tax personnel's own factors, there are the following four points: First, the political and ideological quality is not high, the professional ethics is lacking, and the sense of professionalism and responsibility is not strong. Some grass-roots tax law enforcement personnel are not active and serious, and "inaction" can easily lead to law enforcement mistakes; Some even arbitrarily enforce the law and abuse their powers, which is an important factor leading to law enforcement risks; Second, the level of policy business and law enforcement is not high. Some grassroots front-line tax law enforcement officers usually have no in-depth study and study on tax business, and are not familiar with laws and regulations, taxation and accounting knowledge. They don't understand the tax policy and enterprise situation, enforce the law by feeling, experience and relationship, and even charge "relationship tax" and "human tax", which leads to the deviation of policy implementation and procedure implementation and the high risk of tax enforcement; Third, the phenomenon of emphasizing entity over procedure still exists. Some tax cadres are prone to deviation of law enforcement procedures, illegal operation and non-compliance with procedures, which is another main reason for potential risks; Fourth, risk awareness, honesty and self-discipline, institutional and legal awareness are still relatively weak, and conscious supervision is relatively absent. Some tax officials do not have a comprehensive and systematic understanding of how to prevent law enforcement risks, and lack effective understanding of how to avoid risks in the process of law enforcement. Confuse the relationship between tax law enforcement and tax service, and some even violate the law and discipline under the banner of tax service, treating guests for dinner and keeping close contact with taxpayers as "improving" the relationship between tax collection and payment; If the law is not strictly enforced, it is regarded as cultivating tax sources, releasing water to raise fish, and not taxing; Although some people clearly know that the law enforcement mistakes caused by asking for bribes or taking cards will be investigated for responsibility, they lack sufficient attention and awareness of the law enforcement risks caused by improper law enforcement, law enforcement mistakes or improper procedures.
(2) From the analysis of institutional mechanisms and environmental factors, there are mainly the following five aspects: First, there are defects in tax legislation and institutional mechanism design. There are still many incongruities between the current tax legislation and China's current legal system, which leads to the poor connection between the tax law and other laws and regulations, which leads to the weak awareness of tax coordination and tax protection in relevant departments, and the effectiveness of tax law implementation is weakened and greatly reduced. In addition, the level of tax legislation is not high, there are many normative documents, the interoperability of laws and regulations is not strong, there are too many patch policies and implementation opinions, and some regulations are not specific and clear enough, and the operability is not strong, which makes it easy for tax officials to have illegal operations and improper punishment in specific law enforcement, forming law enforcement risks; The second is policy reasons. The concrete manifestations are policy conflicts and excessive intervention by local governments. Some local governments unilaterally emphasize attracting investment and developing the economy. Because they don't understand the tax laws and regulations, they often introduce preferential tax policies that conflict with the current tax laws and regulations, and even directly interfere with tax law enforcement, resulting in a complicated law enforcement environment and bringing law enforcement risks to tax officials. ; The third is the social governance factor. At present, the concept of the rule of law has not been fully rooted in the hearts of the people, and the road to governing the country according to law still has a long way to go. Social governance is far from the goal of a society ruled by law, and it also has a strong color of people ruling the society. Some people's understanding of law and reason, law and emotion is still vague, human feelings are still an insurmountable hurdle, and there is still a certain market for intercession. This is another main reason for the potential risk of tax law enforcement; Fourth, the tax discretion lacks supervision and abuse. This is a huge potential law enforcement risk. If used improperly, it will directly infringe the rights and interests of taxpayers, and it will also have great risks and influences. Fifth, there is a lack of law enforcement supervision and the internal control and prevention mechanism is not perfect.
Third, how to prevent and control tax law enforcement risks
Preventing and resolving tax law enforcement risks is of great and urgent practical significance for stabilizing tax cadres, establishing departmental image, improving the quality of tax collection and management, and promoting tax administration according to law. Administering taxes according to law is the soul of tax work. Actively and effectively preventing and resolving the risks of tax law enforcement is not only the requirement of tax administration according to law, but also the proper meaning of putting power into the system cage and building a China ruled by law.
(A) From the perspective of institutional mechanisms, efforts should be made to strengthen the construction of the four major systems.
The first is to establish a coordinated and efficient organization and operation system. Judging from the current operation of tax risk monitoring, there is a common problem that monitoring is too single and lagging behind. It is quite difficult to effectively prevent and monitor the law enforcement actions of many law enforcement personnel and all links with the limited power of supervision and examination departments. However, computer monitoring also has some limitations. At present, the computer mainly monitors the points that are easy to monitor, such as overdue processing and unprocessed processing, and does not completely cover the law enforcement monitoring points of every business and every link. In particular, information systems cannot identify false information, and it is difficult to control law enforcement risks in depth. At the same time, manual monitoring also has certain limitations and lag. At present, most of the supervision, regulations and supervision and examination are manual supervision and after-the-fact inspection of tax management behavior, and most of them are carried out in the form of spot checks. The monitoring range is narrow or not, and the effect is not obvious. Therefore, it is particularly necessary to establish a comprehensive and efficient tax risk prevention and control organization system. The urgent task is to establish a supervision and assessment management mechanism with the control of tax law enforcement power as the core and the supervision of tax administrative management power as the focus. Establish a leading group for tax risk prevention and control and a joint meeting system for tax risk prevention and control, with overall responsibility and division of labor and cooperation. Let the Supervision and Internal Audit Department be the organization and coordination department for the construction of prevention and control mechanism, and the Regulation and Evaluation and Risk Control Department be the specific implementation department, which is responsible for all-round and whole-process monitoring of tax management behavior before, during and after the event, so as to realize early warning, process monitoring and timely correction of tax law enforcement risks.
The second is to establish a complete normative system. First, improve the tax legal system. Continuously improve the quality of tax legislation and the level of tax law; Reduce the arbitrariness of normative documents and enhance the stability and unity of legal basis. Second, strengthen system construction. Establish and improve various rules and regulations and work systems, so that all work can run under the norms of the system, and avoid patting the head, taking it for granted or "talking at the same time" when making decisions. At the same time, strengthen communication between superiors and subordinates, implement two-way supervision, not only pay attention to reporting to superiors and obeying their supervision, but also pay attention to carrying forward democratic decision-making and accepting supervision from the masses, so as to make decision-making scientific and democratic and supervision transparent and smooth. Third, we should further rationalize the post responsibility system of tax law enforcement personnel. In accordance with the requirements of the professional management of tax sources of the General Administration, the tax administrator system and the tax service standards of county-level tax authorities, further refine the job responsibilities of grassroots law enforcement personnel, straighten out the workflow and business norms, and clarify the rights and obligations of law enforcement personnel in each law enforcement link; We will make government affairs open in an all-round way, implement sunshine taxation and transparent law enforcement, put the power of tax enforcement and management under the supervision of taxpayers and the public, and let the power run under the supervision of sunshine.
The third is to establish a multi-level prevention and control method system. It is necessary to establish and improve a multi-level internal control method system. The municipal bureau level should be the general headquarters of risk prevention and internal control mechanism construction, and also the center of process control and result application. At the same time, all levels should have corresponding internal control tasks to ensure the consistency of internal control objectives and results, and establish an all-round monitoring mechanism of prevention in advance, control in the process and resolution afterwards. We will continue to strengthen law enforcement supervision by improving the early warning system. First, establish an early warning information collection system and broaden information channels. Internally, we mainly rely on tax collection and management information system, law enforcement management information system, risk management platform, discipline inspection and supervision, law enforcement inspection, efficiency supervision, internal audit and other ways to obtain information; Collect information through 12366 tax service hotline, report hotline and column, hold symposiums, visit taxpayers, etc. At the same time, by hiring invited supervisors and moral supervisors, an early warning information monitoring network is formed; Secondly, establish an early warning information evaluation and analysis system. Summarize the collected early warning information, set early warning evaluation indicators, and distinguish high, medium and low risks and categories, such as problem exposure frequency, problem category and concentration, personnel category and concentration. Through the analysis and evaluation of early warning indicators, the existing problems are analyzed quantitatively and qualitatively to judge the law enforcement discipline, honesty and self-discipline of tax personnel; Third, establish an early warning information application system. According to the tendentiousness and incipient problems reflected by early warning information, we should take preventive measures in time, strengthen tax law enforcement in a targeted manner, and move forward the prevention barrier to nip in the bud.
The fourth is to establish an effective accountability system. In particular, we should fully consider and reflect the new internal control requirements of tax law enforcement risks under the professional management mode of tax sources, complete the standardized setting of quantifiable indicators of tax work in the post responsibility system, and adopt the target responsibility system for non-quantifiable work. The purpose of implementing responsibility integral management, establishing flexible or elastic accountability system and highlighting internal control is not to investigate responsibility, but to rectify and promote work. By adjusting the coefficient, we will carry out vertical, horizontal and dynamic performance evaluation to comprehensively and truly reflect the level of tax management and law enforcement. It is necessary to improve the assessment methods for tax administrators and grassroots law enforcement personnel, further refine the assessment mechanism, and increase the assessment and reward; It is necessary to organically combine tax plan management, performance management and tax administration according to law, appropriately weaken the assessment of tax revenue, strengthen the assessment of tax administration according to law, and shift the focus of assessment from quantity to quality; In terms of assessment methods, it is necessary to change the simple post-assessment methods, establish pre-prevention mechanisms and in-process supervision mechanisms, and strengthen process monitoring. At the same time, it is necessary to establish an external supervision mechanism for tax administrators and grassroots law enforcement personnel to administer according to law. By employing social ethics supervisors, conducting tax law enforcement officers' debriefing, or introducing third-party evaluation and other activities, grassroots tax law enforcement officers can feel the real pressure of tax law enforcement risks.
(B) from the grass-roots practice, we should focus on strengthening the construction of the four "networks".
The first is to improve the ability of tax business and build an "autoimmune network". Guide tax law enforcement personnel to firmly establish the concept of lifelong learning, adopt the combination of "individual charging" and "collective charging", and strengthen the study and training of ideological and political theory, tax policies and regulations and tax-related laws while adhering to the education of ideals and beliefs. According to the standard of "strike while the iron is hot", adhere to the principles of "excellent politics, excellent work style" and "multi-ability in one post", while paying attention to improving the comprehensive quality of cadres and cultivating the ability of compound talents, improve their immunity and resist temptation, and build a strong "autoimmune network".
The second is to improve the ability of monitoring and management and build a "risk monitoring network". Improve industry management ability. According to the tax sources in the jurisdiction, strengthen industry tax management. Strengthen the analysis and comparison of tax sources, organize special meetings on tax source analysis from time to time, collect tax source information in time, make targeted analysis, prediction and evaluation, and improve management measures. Strengthen the management and monitoring of zero-declaration households, households with abnormal tax burden, and taxpayers with low tax credit rating, evaluate the "pulse", and take the key inspection of "dissecting sparrows" to conduct a thorough investigation. Actively carry out tax source inventory and joint defense linkage, through the cooperation of tax source management, evaluation and inspection departments, realize the orderly connection of tax source management, tax analysis, tax source monitoring, tax assessment and daily inspection, and improve the quality and efficiency of tax management. Effectively prevent problems such as tax collection and inadequate management, and actively build a "risk monitoring network"
The third is to strengthen the social recognition of fair law enforcement and improve the "social tax cooperation network". On the one hand, strengthen the reporting and communication to the leaders of local party and government departments, resolve administrative intervention and seek understanding and support; At the same time, increase the publicity of taxpayers' honest tax payment, further enhance taxpayers' awareness of observing tax laws, vigorously create a good atmosphere of "honest tax payment and fair law enforcement", generally improve the tax payment level of the whole society, and reduce the cost of tax compliance; On the other hand, vigorously build a tax coordination and tax protection network for departmental law enforcement cooperation. Further establish and improve the internal work connection mechanism of departments such as collection, management, service, evaluation and inspection to improve the quality and efficiency of work; Closely coordinate with external economic and social management departments such as industry and commerce, national tax, finance, land, housing management and public security. Establish a joint meeting cooperation mechanism to form a joint force of law enforcement; Establish a mass organization system for tax assistance and protection, improve the collection and management level of scattered taxes such as bazaars, individual industrial and commercial households and private rentals, minimize tax loss, and strive to minimize the risk of tax law enforcement by establishing and improving the "social tax assistance network".
The fourth is to improve the anti-corrosion ability and build a "virus protection network". Strengthen education and guidance, carry out in-depth anti-corruption warning education, and carry out anti-corruption education for cadres and workers through various effective forms such as organizing centralized study of anti-corruption laws and regulations, holding special lectures on anti-corruption construction and prevention of duty crimes, carrying out party discipline and political discipline learning and education activities, and mass line education and practice activities. At the same time, focus on strengthening internal audit supervision and law enforcement assessment, building a solid ideological defense line and strengthening the system defense line. Education and guidance to establish a correct legal concept, serious work attitude, firm sense of responsibility, strong integrity discipline and skilled business skills to engage in tax work, enhance the awareness of resisting corruption and degeneration and the ability to resist temptation, build a "virus protection network" from the inside, and form a good atmosphere of clean taxation within the system.