First, publicize and implement tax laws and regulations and various tax policies, provide tax services, and provide tax law consultation and tax guidance for taxpayers.
Two, investigate and verify the authenticity of the tax registration items of the competent taxpayer; Master the taxpayer's information such as merger, division and bankruptcy; Understand the taxpayer's business, cancellation and suspension. ; Understand the basic situation of taxpayers' production, operation and financial accounting; Strengthen the management of taxpayers' household registration and master other changes in taxpayers' household registration.
Three, urge taxpayers to establish and improve the financial accounting system in accordance with the provisions, strengthen the management of books and vouchers.
Fourth, the taxpayer's various examination and approval items, identification items, tax reduction and exemption and deferred tax refund applications, and tax policy matters are reviewed and investigated in advance, and relevant tax documents are standardized and delivered according to procedures; In the process of daily tax source management, if it is found that taxpayers meet the conditions or do not meet the conditions and the conditions change and enjoy preferential tax policies or corresponding qualifications and authority, it is responsible for providing relevant treatment opinions or suggestions and relevant evidence to relevant positions in the policy management department.
Five, urge taxpayers to declare taxes in full and on time in accordance with the relevant provisions of the state, investigate and verify the authenticity and accuracy of taxpayers' tax returns (including tax reduction and exemption applications, the same below), and conduct daily supervision and management.
Six, the taxpayer is responsible for the implementation of dunning, dunning.
Seven, grasp the taxpayer's tax arrears and the disposal of taxpayers' assets; In the case of merger, division, bankruptcy and unpaid taxes, investigate and verify the exit of taxpayers or their legal representatives.
Eight, the taxpayer's invoice use (invoice purchase, purchase, storage, cancellation) for daily management and inspection.
Nine, tax assessment of taxpayers in charge, in strict accordance with the requirements of tax assessment. Comprehensive use of various information, evaluation indicators and alarm values to find anomalies and screen key evaluation and analysis objects; Make a preliminary judgment on the authenticity and accuracy of taxpayers' tax returns; According to the problems found in the evaluation and analysis, interview taxpayers and conduct on-the-spot investigations; Analyze and feedback the problems found in tax assessment, provide case sources for audit departments to select cases, and provide services for leadership decision-making.
Ten, strengthen the monitoring of tax sources, to monitor and manage the tax sources of taxpayers in charge, grasp the changes of tax sources, understand the basic situation of taxpayers' production, operation and financial accounting, do a good job in the dynamic analysis of tax sources, regularly prepare tax source analysis and forecast reports, determine the monitoring targets of key tax sources and conduct daily management of key tax source enterprises, find out the weak links and loopholes in tax collection and management in time, and put forward countermeasures to strengthen tax collection and management and plug loopholes.
Eleven, put forward opinions or suggestions on the taxpayer's violation of tax management regulations, and serve the tax treatment documents.
Twelve, in accordance with the management requirements of "one household, one file" storage of tax information, timely collect taxpayer's production and operation, financial accounting and other related information, establish taxpayer files, timely collect, sort out, update, keep, archive and store taxpayer information and tax collection and management information, and enjoy the information. In strict accordance with the requirements of the "Implementation Measures for the Management of Tax Collection and Management Information Files of Qingyuan State Taxation Bureau", improve the file management of taxpayers within its jurisdiction.
Thirteen, the tax administrator found that taxpayers have the following acts, should put forward rectification opinions, and in addition to the local tax source management department, should also put forward management suggestions to the relevant departments:
Fourteen, the tax administrator found that taxpayers have the following acts, should make suggestions and be handed over to the tax inspection department by the local tax source management department:
Fifteen, accept the illegal clues outside the scope of punishment transferred by other departments on the spot, and be responsible for investigating; Responsible for the relevant work that should be ordered by the tax administrator to make corrections within a time limit; Complete other tasks assigned by superiors.