The theory of tax compliance originated in America.

The pilot release documents of specialized management of tax sources are as follows:

Guiding opinions of State Taxation Administration of The People's Republic of China on carrying out the pilot work of specialized management of tax sources

Guo shui fa [20 10] 10 1

Promulgated: 2010-10-1810: 21.

State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

In order to thoroughly implement Scientific Outlook on Development, learn from the advanced concepts and experiences of international tax management, and explore new ways of tax source management suitable for China's reality, State Taxation Administration of The People's Republic of China decided to carry out professional tax source management pilot work in Shanghai, Jiangsu, Anhui, Henan, Guangdong and Qingdao State Taxation Bureau and Guangdong and Shandong Local Taxation Bureau. The following guiding opinions are hereby put forward.

First, the significance of carrying out pilot work

With the economic globalization and the development of China's socialist market economy, the number of taxpayers is increasing, the organizational forms and operating methods of enterprises are diversified, the number of enterprise groups is increasing, economic entities are infiltrating across countries, regions and industries, the level of electronic, team and professional accounting of enterprises is constantly improving, the complexity, arduousness and risk of tax source management are increasing, and the contradictions such as information asymmetry between tax collectors and taxpayers are becoming increasingly prominent. Traditional tax administrators' territorial management of households and extensive tax source management have been difficult to adapt to the requirements of the new situation. We must renew our ideas, explore the professional management of tax sources and improve the quality and efficiency of tax collection and management.

Second, the guiding ideology and basic principles of the pilot work

(A) the guiding ideology

Guided by strengthening tax risk management, relying on the implementation of information-based tax management, based on the implementation of classified and hierarchical management, focusing on verifying the authenticity and legality of tax returns, ensuring the standardization of tax collection and management procedures and the improvement of operating mechanism, supporting the establishment and training of professional talents, actively exploring the professional management of tax sources, optimizing services, strictly enforcing laws, and continuously improving tax compliance and tax collection rate.

(2) Basic principles

1. Implement according to law

To explore the professional management of tax sources, we must adhere to the collection and management according to law, implement various tax laws, regulations and policies in accordance with statutory authority and procedures, and earnestly safeguard the authority and seriousness of the tax law.

2. Be realistic and innovative

All localities should proceed from reality, adjust measures to local conditions, learn from the advanced concepts and experiences of international tax management, be brave in innovating ways, methods and means of tax source management, and actively explore the laws of tax source management.

Positive and stable

The professional management of tax sources is a long-term, complex and arduous task, involving a wide range and difficult work. It is necessary to make overall planning and elaborate organization, formulate scientific and meticulous work plans and programs on the basis of full investigation and extensive consultation, actively and steadily organize pilot work, and maintain the stability of the team and the orderly development of various tax work.

Focus on integration

According to the strategic objectives of tax collection and management, reasonably determine the professional management objectives of tax sources; According to the general requirements of gradually implementing the professional management of tax revenue, actively explore the measures of professional management of tax sources; We should adhere to the combination of principle and flexibility.

Third, the main contents of the pilot work

(A) the establishment of tax source management objectives

Tax source management is the core of tax collection and management. It is necessary to verify the authenticity and legality of tax returns through tax assessment and tax inspection, promote tax compliance, and improve the tax collection rate.

(B) to strengthen tax risk management

The concept of risk management runs through the whole process of tax source management, giving priority to taxpayers with high risks to realize the optimal allocation of management resources; Formulate strategic planning of tax risk management, and design tax risk management process according to analysis, identification, sequencing, response and performance evaluation; Establish risk early warning index system, evaluation model and risk feature library; According to the different risks of different types of taxpayers, take tax counseling, risk warning, tax assessment, tax inspection and other risk response measures to promote tax compliance.

(C) the implementation of tax information management

Focus on solving the problem of information asymmetry between the two sides, focus on the collection, analysis and application of tax-related information, establish and improve relevant institutional mechanisms, and vigorously promote information-based tax management. Expand data collection channels and collect taxpayer declaration information and third-party information in a timely, complete and accurate manner. Do a good job in enterprise group management and daily collection of tax information; Gradually promote online invoices and collect invoice information to the maximum extent; Do a good job in the information exchange of cross-regional business summary tax paying enterprises; Improve the international tax information exchange mechanism. Strict data entry audit, strengthen the management of data collation, storage, exchange and verification, and improve the quality of data management. Improve the electronic level of tax file management. Strengthen the analysis and comparison of application information and third-party information by using data analysis and application system; Comprehensive use of tax elasticity analysis, tax burden analysis, tax correlation analysis and other methods, in-depth analysis of economic tax sources, policy effect analysis, business risk analysis and prediction and early warning analysis.

(four) the implementation of classified management.

According to the tax source structure and its risk characteristics, according to the scale of taxpayers (large enterprises, small and medium-sized enterprises, individual industrial and commercial households, etc.). ), industry, taking into account specific business such as international taxation, and scientifically classifying tax sources. According to the scientific classification of tax sources and risk management process, the tax source management responsibilities are scientifically decomposed and reasonably divided into different levels, departments and posts. Explore and improve the management level of taxpayers operating across regions. State Taxation Administration of The People's Republic of China is mainly responsible for national tax risk management (making strategic target planning, collecting and applying tax-related information nationwide, establishing risk early warning index system, tax assessment model and risk feature database, establishing risk management platform, analyzing, identifying and ranking tax risks, assigning risk response tasks, and implementing risk management performance evaluation, etc.). ), and organize tax assessment for the designated contact enterprises. The provincial bureau is mainly responsible for risk management at the same level, and organizes the implementation of tax assessment for large enterprises (cross-city operations, key tax sources at the same level, and specific businesses). The Municipal Bureau is mainly responsible for the risk management at the corresponding level, and organizes the implementation of tax assessment for large enterprises (cross-county operations, key tax sources at the corresponding level, and specific businesses). County (District) Bureau is mainly responsible for risk management at the corresponding level and organizing the implementation of tax assessment for key tax sources, small and medium-sized enterprises and self-employed households at the corresponding level. Adjust the responsibilities of tax source management of internal departments, integrate the responsibilities of tax risk planning, analysis and identification, sorting and issuing response tasks into corresponding departments, and centrally manage and perform the above functions. On the basis of adhering to the current fiscal and taxation management system, the existing tax source management institutions established by dicing households will be adjusted to tax source management institutions classified by scale, industry and specific business, mainly engaged in tax assessment. Scientifically define the responsibilities of tax administrators, change the current management mode of "from household to person, taking charge of everything", set up posts such as daily management and tax assessment, and implement professional management.

The provincial bureau, the municipal bureau and the county bureau may, according to the above requirements and in light of local conditions, appropriately adjust their institutions and responsibilities after being approved by State Taxation Administration of The People's Republic of China.

(five) standardize the tax collection and management procedures.

Standardize the basic procedures of tax collection and management according to the procedures of accepting declaration, tax assessment, tax inspection and legal relief. After accepting the tax returns, the tax authorities shall, relying on tax-related information, risk early warning indicators and evaluation models, conduct a desk review of the tax returns by combining computer with manual work, and make corresponding disposal; For those who can't rule out doubts, they can be inspected and disposed by means of communication, interview and on-site inspection; If a taxpayer is found to be suspected of stealing, evading or cheating taxes, it shall be handed over to the tax inspection and handling. After filing the case, the inspection department should actively organize the implementation, use effective inspection methods and means, conduct in-depth investigation and verification, and give full play to the inspection role;

If the inspection department considers it unnecessary to file a case after examination, it shall promptly return it to the tax source management department; After investigation, the results shall be reported to the tax source management department in a timely manner. Do a good job in legal relief and properly resolve tax disputes.

(six) improve the operating mechanism of tax source management.

Strengthen overall coordination, establish and improve the tax source management and operation mechanism of vertical and horizontal integration and internal and external coordination between tax authorities at all levels, between internal departments of tax authorities and between tax authorities and external departments. Give full play to the organization and coordination role of the leading group for tax source monitoring and analysis and tax collection and management, uniformly analyze and monitor tax source risks, uniformly issue risk early warning indicators and tax assessment priorities, and uniformly supervise, feedback and assess tax source management and tax collection and management, so as to avoid duplication of work at the grassroots level and repeated assessment and inspection of taxpayers. Improve the vertical interaction mechanism, rationally adjust and divide the responsibilities of tax source management at all levels, and strengthen vertical cooperation. Improve the horizontal linkage mechanism, strengthen tax analysis, tax source monitoring, tax assessment, tax inspection and other links, as well as cooperation between the State Taxation Bureau and the Local Taxation Bureau. All taxes are managed as a whole, and the information of the same taxpayer involving multiple taxes is collected at one time, and comprehensive evaluation is made according to the information collection of taxpayers. Establish a foreign cooperation mechanism, strengthen communication and cooperation with relevant departments and social organizations, and promote information sharing, comprehensive tax administration and tax protection.

(7) Training specialized personnel

It is necessary to pay attention to the cultivation and skill upgrading of tax source professional management talents, strengthen education and training according to job requirements, gradually improve the incentive mechanism of professional talents, explore the establishment of a hierarchical management system for tax source management professionals, and gradually establish a team of tax source professional management talents with high comprehensive quality and strong professional skills.

Fourth, the implementation requirements of the pilot

(A) change ideas, unified understanding

All pilot units should deeply understand the profound connotation and significance of professional management of tax sources, effectively change management concepts, overcome fear of difficulties, form * * * knowledge in the system, and enhance the consciousness and enthusiasm of pilot work.

(2) Strengthen leadership and pay close attention to * * *

Each pilot unit should set up a pilot work leading group, with the main leaders personally in command, the collection and management science and technology department responsible for organization and coordination, and the relevant departments actively cooperate, clarify the division of labor, and make concerted efforts; We should fully protect people, money and things.

(C) careful organization, in order to achieve practical results

All pilot units shall, in accordance with this guidance, make careful arrangements, make overall arrangements, formulate practical pilot programs, and carefully organize their implementation. In the process of pilot work, attention should be paid to finding and solving problems in time in order to achieve practical results. Each pilot unit shall report the pilot situation to State Taxation Administration of The People's Republic of China before the end of 2011; In case of major problems, it should be reported in time. Non-designated pilot units in State Taxation Administration of The People's Republic of China can carry out pilot projects on their own according to this guidance.