For Five Consecutive Years, The Number Of Tax Disputes Is One Digit.

Recently, the Zhejiang provincial government issued a circular on the evaluation of the work of administration according to law in 2009, and Zhejiang's land tax was once again rated as an excellent unit. Since 2006, the Zhejiang provincial government has begun to make laws according to law.

According to the introduction, in recent years, Zhejiang's land tax has been strictly and conscientiously standardized, and the system and mechanism construction has been built as a guarantee. Efforts have been made to establish and improve the working mechanism against law enforcement risks from the source and strive to guard against the risk of tax law enforcement.

After several years of hard work, the social environment for tax administration has been markedly improved, and administrative disputes in tax administration have been significantly reduced. The administrative reconsideration cases in the whole province have decreased from 66 in 2004 to 2 in 2009.

Since 2007, the Zhejiang land tax has conscientiously implemented the assessment of administration according to law, and has carried out an assessment of the administration of the 70 cities, counties and bureaus (excluding Ningbo) in accordance with the law.

After the county (city, district) bureau self-examination and self-evaluation, the District Council's review and the Provincial Bureau's on-site review and assessment, and the briefing.

Through several years of administration according to law, we have comprehensively promoted the administration of the local tax system in accordance with the law and administering the tax according to law. The provincial government departments at various levels and the vast number of tax cadres have firmly established the concept of administration according to law, and the level of tax enforcement has been significantly improved, and the legal environment for taxation has been continuously optimized.

In order to do a good job in standardizing the discretion of tax administrative penalty, we should prevent abuse of discretion.

In July 2010, the Zhejiang land tax formulation promulgated the "Zhejiang provincial land tax system standardizing the administrative penalty discretion implementation measures". It standardizes the administrative penalty discretion of the local tax system from four aspects, namely, refining and quantifying the space of the penalty project, reducing the space of the discretion, perfecting the procedural provisions of exercising the discretion of administrative penalty, strengthening the supervision and restriction on the exercise of administrative penalty discretion, insisting on the punishment provisions and the open acceptance of social supervision, and so on, and refining and quantifying the administrative penalty items commonly used in 19 routine tax law enforcement, including overdue declaration, invoice violation and so on.

At the same time, it is required to establish and improve the relevant supporting systems for the reasons for the discretionary system, the legality examination system, the collective discussion system, the administrative penalty review and special inspection system, and so on, so as to promote the legalization, rationalization and standardization of the administrative penalties for local taxes.

In order to promote the tax law enforcement responsibility system as the starting point, we should strictly investigate the responsibilities of law enforcement.

In 2006, the Zhejiang land tax comprehensively combed the qualification, enforcement power and legal basis of administrative law enforcement, and made reasonable decomposition of statutory functions and powers to announce to the public.

According to the "information based, combined with the provincial land tax system ISO9000 quality management system and the Zhejiang land tax information system, taking the combination of human and machine as the means, with the aim of tracking and assessing the whole process of tax law enforcement and management, the general idea of vigorously implementing the law enforcement responsibility system" is introduced. Zhejiang's local tax is introduced into the evaluation of law enforcement behavior by means of informatization, and the automatic assessment module of the law enforcement responsibility system is further improved, and certain indexes of the provincial law enforcement accountability system are determined, which improves the quality and efficiency of the appraisal examination and prevents the occurrence of abuse of power.

At the same time, we must strictly carry out the responsibility investigation for the law enforcement fault. From 2006 to 2009, the provincial land tax system carried out the tax law enforcement fault liability investigation for 178 people.

Annual tax law enforcement inspection, strengthen tax law enforcement supervision.

Since the further establishment of the provincial tax authorities in 1997, the Zhejiang land tax has organized a provincial local tax law enforcement inspection every year. It has been running for 13 years.

In view of the problems found in the inspection, the Provincial Bureau convened the rectification work of the chief executive's office meeting, and issued the rectification notice.

The local taxation departments at all levels shall promptly rectify the illegal administrative acts of taxation according to the rectification opinions, effectively ensure the correct implementation of various tax laws and regulations, and constantly improve the level of tax law enforcement.

While strengthening tax administration in accordance with the law, Zhejiang's land tax also conducts serious discussions on major tax cases, administrative reconsideration and litigation, focusing on strengthening the collection and arrangement of grass-roots business guidance.

In recent years, 30 typical cases of the local tax system in the province have been compiled, and the evaluation of local tax cases has been compiled.