Author: Li Shitai Article Source: Jinan Local Taxation Bureau ClickNo.: 1067 Update Time: August 2003-19.
At present, a new round of tax collection and management reform with informationization as the support and specialization as the core task is being gradually pushed across the country. This is a strategic adjustment in China's tax history and a revolution in traditional tax collection and management, which will have a significant and far-reaching impact on the development of China's tax cause. With the gradual deepening of the reform process, the context of a new round of tax collection and management reform has become more and more clear before us. This paper tries to explain the premise, main contents and strategic issues of implementing a new round of tax collection and management reform for your reference.
First, the construction of computer and tax informatization is the basis of a new round of tax collection and management reform.
In today's world, the pace of science and technology, especially information technology and network technology, has advanced by leaps and bounds, playing an irreplaceable role in promoting economic development, adjusting economic structure, transforming traditional industries and improving people's quality of life. At the Fifth Plenary Session of the 15th CPC Central Committee, it was proposed that the national economy and social informatization should be vigorously promoted, industrialization should be driven by informatization, and the advantages of backwardness should be brought into play to realize the leap-forward development of social productive forces. Informatization of tax collection and management is the inevitable trend of the development of tax collection and management, and the reform of tax collection and management must obey and reflect the requirements of informatization development. An important feature of the new round of tax collection and management reform that we are currently carrying out is specialization supported by informatization, and tax informatization is the premise of tax specialization. Without the support of informatization, it is difficult to give full play to specialization, and the advanced and scientific nature of tax informatization can only be fully reflected when it is applied to tax collection and management. To sum up, the current tax informatization construction is to repair the road (network), build the car (software) and match the goods (information), thus promoting the rapid and healthy development of the whole tax informatization.
(1) Strengthen the construction of computer infrastructure to lay a technical foundation for the new round of tax collection and management reform. Compared with the traditional tax collection and management, the biggest feature of the new round of tax collection and management reform lies in the support of computers. Strengthening the computer infrastructure is very important for the new round of tax collection and management reform. It is necessary to establish a tax management information system with complete functions, efficient coordination, information sharing, strict monitoring, safety and stability, and support the specialization of tax collection and management. At present, there are three main tasks: First, make full use of all kinds of national public information networks, build a special tax information network running through the General Administration, provincial bureaus, district (county, city) bureaus and sub-bureaus (tax offices) based on metropolitan area networks, and take measures to build a tax information security system with advanced technology, efficient management, safety and reliability to ensure network and information security. Second, according to the requirements of the integrated construction of tax management information system, unify the standard hardware environment, network communication environment, database and its structure, business requirements and application software, and build a unified and standardized tax collection and management business platform. Third, according to the classification of tax management objects, we should build tax business management application system, tax administrative management application system, external information management application system and tax decision support management application system.
(2) Building an information management platform to lay an information foundation for the new round of tax collection and management reform. Data information can only be used on computers after standardization. At present, strengthening information management is very important to the reform of tax collection and management. Practice has proved that the fundamental reason why it is difficult to deepen tax informatization is that tax information is not standardized, and the information is opaque and asymmetric, which is the fundamental reason why the current tax law enforcement is arbitrary and the higher tax authorities lack supervision and restriction on the lower tax authorities. It is necessary to build a tax information management platform, revitalize the tax collection and management information scattered in various units and departments, and improve the enjoyment of tax information. In order to establish a tax information management platform, we should do two things well. First, set up a data processing center within the tax department to collect, process and process all kinds of internal tax collection and management information and provide clean and accurate information products. On this basis, we should implement centralized information processing, build an internal tax information platform, break the "information privilege" and improve the ability of tax collection and management and the level of tax information enjoyment between superiors and subordinates and departments; The second is to strengthen the collection of external relevant information, build a platform for exchanging political and tax information through networking with relevant units and departments, and improve the information enjoyment and information resource utilization level of tax authorities and external information users.
Two, the four systems and the implementation of link management are the main contents of the new round of tax collection and management reform.
(A) innovative management system, the construction of four systems, the implementation of flat management.
Specialized management is the only way for tax development, and it is also the main content of this tax collection and management reform. Only by vigorously implementing informatization and deepening the reform and innovation mechanism can we achieve the unity of means, systems and mechanisms. The author believes that this reform is mainly to build four tax management systems: tax collection and management service, tax management, first-level inspection and law enforcement guarantee, further standardize the functions, responsibilities and institutional settings of tax collection, inspection and supervision, form a new pattern of tax collection and management with professional management as the mainstay and comprehensive management as the supplement, optimize tax management organization, reduce management levels, increase management scope, implement flat management, and improve the supervision degree of higher tax authorities to lower tax authorities.
1. Take collection as the main line, and establish a collection service system characterized by taxpayers' self-declaration and diversified centralized collection. The system is established on the basis of tax authorities' optimizing services and taxpayers' self-declaration. Its purpose is to divide the tax legal responsibilities of both parties and urge taxpayers to pay taxes consciously according to law. To build this system, firstly, we should greatly reduce the collection agencies, realize the enjoyment of collection information through collection concentration, accounting concentration and information concentration, and improve the quality and efficiency of work; Secondly, with the help of modern network technology and communication technology, a diversified, cross-regional and high-tech taxpayer self-declaration and tax payment system is established. On the basis of taxpayers' door-to-door tax declaration, broaden the channels of tax declaration, facilitate taxpayers' tax declaration, and prevent management deficiencies caused by institutional contraction. It is also necessary to gradually establish and improve various standardized service systems, such as limited service, first inquiry responsibility system, open government affairs, civilized taxation, etc., standardize and optimize tax payment procedures, standardize tax payment services, and improve the quality of tax payment services.
2. Take management as the main line and establish a tax management system with tax source monitoring as the core and professional division of labor and cooperation as the characteristics. Tax management is the most complicated and difficult problem in tax collection and management. For this problem, the separation mode of tax investigation has not been solved, and the new tax collection and management mode in the early stage has not been solved. This reform must solve this problem to ensure the success of the reform. In order to establish a tax management system, we must do the following work well: First, we must scientifically define the scope of responsibilities of supervision and inspection, and avoid wrangling between supervision and inspection. Second, with the help of tax network, establish a hierarchical and multi-level tax management information system, change the pattern of setting up urban management institutions according to budget levels or enterprise types, further implement territorial management, and conduct tax management according to administrative regions. Third, according to the division of tax business, set up professional management departments and posts, implement professional management of tax management, and improve work efficiency and quality. Fourth, on the basis of strengthening the monitoring of tax sources, implement classified management, deepen tax assessment, and further improve the efficiency and quality of tax management. In addition, we should adapt to the needs of international economic integration and the new situation of joining WTO, improve anti-tax avoidance institutions at all levels, vigorously carry out anti-tax avoidance work for multinational taxpayers and overseas enterprises, and build an "international tax safety net".
3. Take inspection as the main line, and establish a first-level inspection management system featuring standardized law enforcement, unified case selection and centralized trial. The core of the first-level inspection lies in unified case selection and centralized trial, highlighting the trial at the municipal level. Through unified case selection, territorial inspection, centralized trial and hierarchical implementation, checks and balances in all links are realized. To establish this system, we must first scientifically and reasonably divide the scope of responsibilities of each link of case selection, prosecution, trial and execution, and strengthen supervision and restriction among all links. Second, it is necessary to adopt computer-based case selection, and the combination of internal and external case selection of the inspection bureau to enhance the scientificity and pertinence of case selection. The third is to standardize the inspection of law enforcement, strictly implement the tax inspection procedures, attach importance to the evidence collection system, and follow the necessary methods, steps, time and order. Fourth, the centralized trial of procuratorial cases at the municipal level should be implemented, and the policy scale should be unified to achieve "one guarantee and one public". Fifth, improve the hierarchical implementation system of tax cases of tax authorities at all levels, establish and improve the review system of inspection cases and the investigation system of misjudged cases.
4. Take power as the main line, and establish a supervision and guarantee system of tax law enforcement with "two powers supervision" as the core and full supervision as the feature. If there is power, there must be supervision. It is necessary to supervise and restrict the power of tax law enforcement and tax management to ensure that tax authorities administer taxes according to law and administer according to law. It is necessary to supervise the operation of tax power in the whole process and in all directions, so as to standardize the exercise of power, minimize the discretion and arbitrariness in tax management and law enforcement, reduce the occurrence of illegal acts of abuse of power, strive to eradicate the soil that breeds corruption, protect tax law enforcement personnel in China, and promote the legalization, institutionalization and standardization of tax work. To establish this system, we should do the following as soon as possible: first, ensure the professionalism of enterprise management; Second, the centralization of decision-making power, the specialization of management power and the accountability of execution in tax collection and management business; Third, reshuffle the tax power, collect, decompose, restrict and standardize the tax enforcement power; Fourth, we should establish four lines of defense, namely, the separation line between the two sides, the separation line between tax collection and inspection, the computer control line between tax collectors and computers, and the restriction line between inspection links to ensure that tax rights are exercised according to law.
(two) improve the tax management mechanism, the implementation of link management. After the framework of management system is established, it must be connected through the mechanism chain. The traditional multi-storey pagoda management mode is mainly manual operation, and the establishment of professional management system provides the possibility for link management. The development of network technology and communication technology has broken the traditional time-space boundary and formed a cross-departmental, cross-level and cross-regional large-scale link management framework. Under the tax link management mechanism, all departments and levels are just a node of the work link. Through the document carrier, workflow theme and information flow trajectory, all the work is brought to the assembly line to run, so that the staff of each node can not only know their position in the whole link, but also integrate themselves into the whole work and stimulate their consciousness. It also defines the work requirements, standards and time limits of this node, as well as the links and directions of work. In this way, the work will be promoted from "managing people by people" to "managing people by system", the work assessment mechanism will be more scientific and rigorous, and the quality and efficiency of tax management will be greatly improved.
Third, the methods and strategies that should be implemented
After the system is formulated, the key is implementation and implementation. Without it, even the best system is futile, or even worse than none. For the new round of tax collection and management reform, all levels and departments must pay close attention to implementation in accordance with the strategic deployment of "science and technology plus management" and the idea of "implementation is innovation" in order to achieve practical results. Those who fail to implement must be caught. At the same time, we should also pay attention to the following methods and strategies:
(1) Adhere to the system theory and do a good job in supporting reform. The reform of tax collection and management is a systematic project, which affects the whole body. It is necessary to do a good job in relevant supporting reforms and ensure the completion of a new round of tax collection and management reform tasks. The key point is to do a good job in institutional reform and cadre and personnel system reform, coordinate with the reform of collection and management, and provide institutional and organizational guarantee for the reform of collection and management. According to the requirements of professional management and the principle of simplification, unification and high efficiency, we should complete institutional adjustment and functional transformation as soon as possible to ensure that all work is in place in time and runs smoothly. It is necessary to rationally allocate human resources, strive to make the best use of people's talents, and take the forms of holding posts with certificates, job rotation and two-way selection to promote the improvement of personnel quality.
(2) Adhere to key theories and implement key breakthroughs. Materialist dialectics tells us that contradictions are divided into main contradictions and secondary contradictions, and we must grasp the main contradictions of things to carry out our work. There is also a famous law in management called "28 Law". Its basic principle is that 20% of everything in the world determines 80% of the whole thing. It is often several key parts and links that determine the fate of the whole work. It is necessary to grasp the key departments and links of reform and implement key breakthroughs, focus on promotion, focus on control, and make a little breakthrough to drive the overall situation and get twice the result with half the effort.
(3) Insist on integrating theory with practice and make steady progress. The realization of the reform goal is a process, in which many unexpected problems will appear, and the problems in our previous tax collection and management work will also be exposed. In this regard, we must solve the problems in the reform by means of reform, adhere to the combination of principle and flexibility, and strive for progress while maintaining stability. On the premise of adhering to the general direction of tax collection and management reform, we should pay attention to the different situations and characteristics of different places, adjust measures to local conditions, adapt to the times, gradually transition, distinguish between urban and rural areas, guide by classification, and implement them step by step. To stabilize the team, so that the team does not disperse, the order is not chaotic, and the work is constant. In addition, we must do a good job in improving the management of taxation.