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 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 in accordance with the law.
Local tax authorities have coordinated the implementation of various special actions, improved the ability of administrative handling cases, and increased the intensity of administrative qualification and closing cases. The Inspection Bureau of the State Administration of Taxation takes performance appraisal as the starting point, implements project management, compacts the investigation effect of the assigned case source, and requires that each case must be resumed.
Two, comprehensively promote the "double random and open" supervision.
Get to the point. In accordance with the unified arrangements, local tax authorities have faithfully implemented the task of random inspection of key tax source enterprises.
Full coverage. Local tax authorities scientifically arrange local tax inspection random inspection work plan, properly coordinate the collection and management departments and large enterprise management departments to arrange the source of the case, and avoid repeated inspections.
Build the library. The tax authorities at all levels have fully completed the construction of a "double directory database" including the directory database of random sampling objects at the corresponding 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" for the third phase of golden tax inspection, arrange and deploy the random spot check business from the general administration to the county bureau, and realize the automatic push of data flow, real-time monitoring of process and automatic statistics of results.
Three, deepen and implement the task of inspection reform
Do a good job in the implementation of 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. Local tax authorities take random inspection of key inspection objects deployed by the State Administration of Taxation and selected by local governments, and inspection of major cases assigned and supervised by superiors as the starting point, * * * enjoy the information involved, and realize the full coverage of joint inspection of national tax * * * with the jurisdiction of the case source.
Set up a liaison mechanism for public security. Improve the tax liaison mechanism of provincial public security, and accelerate the construction of liaison mechanism at the prefecture and city levels.
Fourth, improve the quality of "blacklist" and joint punishment
Improve the quality of "blacklist" announcement. 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 in accordance with 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 the "double expansion" of joint disciplinary measures and departments.
Improve the social effect of joint punishment. Strengthen the propaganda of "blacklist" and joint punishment work, expand propaganda channels, enrich propaganda content, improve communication power and influence, and create a social atmosphere of "one place is broken and limited everywhere".
Five, improve the inspection system, enhance the ability to support the investigation and handling of cases.
Implement the standardization of inspection. Organize all-staff training to promote the implementation of norms.
Promote the legal protection of 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 shall study and formulate documents, further improve the investigation and handling of tax-related illegal cases, improve and standardize the investigation of tax-related illegal cases, give full play to the enthusiasm and initiative of tax authorities in cracking down on tax-related illegal and criminal activities, increase the investigation and punishment of criminal gangs that falsify and defraud taxes, and establish the principle of not filing a case and not entrusting an investigation.
Promote the legal protection of fund inquiry. Actively participate in and explore ways of cooperation in anti-tax evasion and anti-money laundering administrative law enforcement, seek strong support from legal channels, and strive to make breakthroughs in capital flow inquiry, so as to obtain direct basis for case investigation.
Improve the system of case investigation. Local tax authorities should do a good job in the investigation of elements of tax illegal cases and improve the way of investigation.
How much is the agency bookkeeping? Look for Mande enterprise service, the company is safe and efficient, the tax consultant is professional, and Mande enterprise service is a one-stop service expert.