Reflections On The Construction Of Service Tax Inspection

The law of the People's Republic of China on tax collection and Administration promulgated in 2001 will be held for the first time.

1. The main problems existing in the current tax inspection service

The basic requirement of introducing "people-oriented" and "serving the taxpayers" in the inspection work is to correctly handle the relationship between tax collection and payment in the new period, and to restore the status of the taxpayer as a "master".

In practice, we realize that in order to truly reflect taxpayer oriented, we still have a long way to go, especially in terms of the mode of thinking and the way of working. Compared with the requirements of building a service-oriented tax organ, there are still some problems that can not be ignored.

(1) the selection of links is not scientific and accurate.

At present, most of the selected cases are not planned. The selection departments rarely make long-term plans and plans according to the actual conditions of the region, such as the jurisdiction area, the number of tax households, and the ability to check. The longest one can only make a two year selection plan. There is a lack of a selection mechanism based on the fairness and reasonableness of the overall taxpayers. There is a phenomenon of repeated checks and duplication, and the taxpayers can not stand up to it.

When the current tax system and sources of information are relatively narrow, the election department will sometimes be influenced by the taxpayer's tax record illusion, management departments and local governments' suggestions.

There is a lack of standards in the selection of audit objects. Enterprises with good economic returns often have more audits, and less inspections of enterprises with poor economic efficiency make the inspection lose its impartiality.

At the same time, the responsibilities of the inspection departments and assessment departments are difficult to grasp, and the two departments are not able to communicate with each other, and the information and information can not be shared. When checking the assessment cases, the inspection departments should re understand and collect the production and operation status and tax situation of the enterprises, resulting in waste of time and resources. When checking the cases originate from other sources, the two departments will sometimes intervene and assess the phenomenon of "crash" because they do not know whether the tax assessment is being carried out.

First, the service consciousness of the inspectors needs to be further established and straighten out.

The service concept of individual inspectors is not in place.

Some inspectors believe that the enforcement of inspection is to severely crack down on tax illegal activities, to be impartial and enforce the law enforcement rigidly, and to have no inspection service; some inspectors think that the inspection is now about service, and that the service is "put" and "put". It should not be "put" or "put". This is the inspection service. The inspection service consciousness of individual inspectors is not strong, mainly because the service initiative is not enough, and the audit service is not actively carried out according to the relevant provisions, and the initiative and consciousness of the work are not enough.

For example, the making of tax inspection proposal is often a mere formality, and it is a matter of fact; individual inspectors are wearing glasses to look at taxpayers in the process of inspection and law enforcement. In the subjective sense, they think that taxpayers have tax illegal activities, lack of empathy, and have high priority in ideology.

The existence of these concepts and phenomena restricts the effective development of service tax inspection.

Two, the ability of inspectors to serve should be further improved.

Many inspectors' business knowledge is not updated timely, and their knowledge is single, so the problem can only be seen on the surface, resulting in low quality of inspection services.

For example, the overall quality of the inspection service recommended by the inspectors is not high enough. Only when it comes to the violation of what and the consequences of the law, and does not tell the correct handling of the accounts and the specific rectification proposals, there are formalistic phenomena in the inspection recommendations.

Three, the service innovation consciousness is not strong, and lacks a variety of service means.

Due to the lack of in-depth investigation, there is a lack of further understanding of the taxpayer's demand for services, the content and mode of services are single, and the mechanism and system of inspection services are still not perfect. This aspect needs further enrichment and innovation.

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(three) lack of institutional environment for self-examination.

First, the self-examination system itself lacks legal effect.

The State Administration of Taxation has approved the Circular of the State Administration of Taxation on the revision of the Circular No. 2009 of the Liaoning Provincial State Taxation Bureau on Revising the Circular of the tax inspection institutions on the statistics of illegal tax cases (monthly bulletin). The Circular of the State Administration of Taxation of the state of the Liaoning on clarifying the relevant matters of taxpayers' self checking tax collection, has standardized the collection and warehousing of taxpayers' self checking taxes, but as the State Taxation Administration's rules and regulations, it only made clear the process of self-examination from the operational level, and pointed out that "the statistical work of the tax bureau's self inspection and tax collection organizations can refer to the specific practices of the Inspection Bureau of the State Administration of Taxation of the Liaoning", and the system itself lacks legal effect. Though

The two is whether there is a different understanding of whether administrative penalty is given.

After taxpayers check their own taxes and warehouses, they still have different understandings about whether the tax evasion is likely to be punished in the actual law enforcement process.

One view is that the problem of self checking after the implementation of tax inspection can not be recognized as a taxpayer's self inspection. The problem of discovery should be punished according to tax evasion, and administrative penalty should be given. The reason is that the taxpayer has a fluke mentality after the tax authorities begin checking, and tries to escape the punishment that the tax authorities have taken.

Another view is that no matter whether before or after the implementation of tax inspection, as long as taxpayers voluntarily "self check" and actively eliminate illegal consequences, they should be regarded as self checking and should not be punished.

The reason is that the enterprise voluntarily eliminates the harmful consequences and does not drain the tax. According to the tax collection and administration law and the administrative punishment law, taxpayers can "self check", that is, to eliminate the illegal consequences voluntarily, and they can be mitigated or exempted from punishment.

Because of the above two different understandings, there are different ways of dealing with the actual work, which will damage the unity and seriousness of tax law enforcement, resulting in different degrees of discretion in law enforcement.

The grass-roots inspection department dare not use this policy that is conducive to optimizing the inspection and tax service, so as to avoid some taxpayers' disputes over fair law enforcement and cause law enforcement risks.

Two. Measures for constructing service tax inspection.

The construction of service tax authorities is the premise of strengthening tax inspection services, and is also the inherent requirement of tax authorities to innovate tax administration, promote the development of modern tax civilization, and administer according to law and govern for the people.

The inspection department should focus on the new concept of "serving scientific development, building a harmonious society, consciously changing concepts, enhancing service awareness, improving the level of inspection and setting up a new inspection image".

(1) improve the quality of case selection and make plans scientifically.

Improving the quality of case selection and scientifically formulating inspection plan can avoid adverse effects caused by invalid inspection and blind inspection to taxpayers, and improve the quality of inspection and efficiency of inspection work.

Therefore, improving the accuracy of inspection cases and the scientificity of the inspection plan is not only the inherent requirement of regulating the law enforcement behavior of inspection, optimizing the tax law enforcement environment, but also the important embodiment of strengthening the inspection service.

To improve the quality of case selection, we first need to further improve the tax assessment system, and the staff of the inspection and selection work should make full use of the results of tax assessment so as to improve the pertinence of the selection.

Secondly, we should establish a good interactive operation mechanism for collection, management and inspection, exchange information, share information and make effective use of resources, so as to improve the accuracy of case selection.

Furthermore, we should make full use of the comprehensive collection and management software information system to understand the static and dynamic situation of taxpayers, analyze and compare the tax situation, the tax burden of industrial sectors and the implementation of regional tax policies, so as to improve the effectiveness of the election. In addition to the case of CO checking and reporting, we should avoid repeated checks on enterprises checked this year, and the next inspection time should generally be more than two years in order to reduce the tax cost of taxpayers.

(two) strengthen service consciousness and improve personnel quality.

1, standardize law enforcement behavior and optimize service environment.

In the process of strengthening tax inspection service, we should conscientiously strengthen the purpose of all inspectors, clean and legal consciousness education, thoroughly change the mode of thinking and ideas that are incompatible with the construction of service-oriented tax authorities, firmly establish the new concept of tax administration services, and implement tax services as part of tax administrative enforcement activities.

First, we should standardize the enforcement of tax inspection.

We must persist in doing things according to law and implement the tax law fairly and fairly.

In the four links of internal selection, inspection, trial and implementation, we must strictly regulate the operation in accordance with the inspection procedures and strengthen the checks and balances of law enforcement powers.

At the same time, we should increase the intensity of "one case and two checks" to eradicate the injustice of law enforcement and use power to seek private interests, and promote open and fair law enforcement.

The two is to safeguard the legitimate rights and interests of taxpayers.

On the one hand, it is necessary to publicize the rights and obligations of the taxpayer under the "tax collection and management law", enhance the awareness of taxpayers to safeguard their legitimate rights and interests according to law; on the other hand, conscientiously implement and implement the tax law enforcement responsibility system and fault liability investigation system, increase accountability for violations of taxpayers' rights, and promote law enforcement officers to strictly grasp and implement the "punishment" measures effectively, so as to provide protection for taxpayers' legitimate rights and interests.

Three, we must improve and perfect the service environment.

We should carry out open taxation, service commitments, time limit checks, carry out inspection visits, check service evaluation system, further optimize the tax service environment, and comprehensively improve the quality and efficiency of tax services.

In the whole society, especially the vast number of taxpayers, we should establish a fair, honest, civilized and efficient image of tax inspection enforcement.

2, strengthen publicity of tax laws and do well in tax counseling.

Tax inspection should carry out effective service around the demand of tax service according to the characteristics of its own work.

From the point of view of tax service demand, the most needed services for taxpayers are tax laws and policies, and timely publicity.

From our daily inspection work, some enterprises' financial personnel were confronted with some problems identified by the inspectors, complaining that the Inland Revenue Department had not told the enterprise about this policy.

At this time, we must not rush to shirk responsibility. We should realize that every tax evasion is caused by our tax law propaganda and tax counseling.

Only when the tax personnel take the courage to undertake, will the work be improved and perfected.

The inspection department should give full play to the resource advantages of the inspectors, such as "understanding the tax law, understanding the policy and understanding the financial affairs", and working hard to do a good job in this aspect.

All inspectors are required to integrate the tax service into the inspection work. They should check, publicize, and mentor, and combine tax enforcement with tax services, so that taxpayers can take the tax inspection voluntarily while enjoying the high-quality service of Taxation, and enjoy the high-quality service of Taxation in the process of inspection, so that the taxpayer's main position and legitimate rights and interests can be better respected and protected.

3, we should strengthen institutional innovation and improve the service mechanism.

The key to implementing service oriented law enforcement is to improve and perfect the service mechanism including open taxation, performance appraisal, service supervision and accountability.

First, we should establish a healthy job responsibility system and implement standardized management.

In strict accordance with the requirements, we should break down the implementation of service indicators in every post, every link and every work, establish the awareness of serving the taxpayers throughout the whole process, and the two is to implement the open tax system and service commitment system.

We should publicize the relevant work system, methods, procedures, powers, responsibilities, etc., and implement the time limit service commitments and civilized commitments to taxpayers, improve the pparency of inspection work, ensure that the services have commitments and responsibilities. Three, we should further implement the service assessment, improve the work target assessment system, reward the good and punish the poor, give full play to the subjective initiative of the inspectors; four, we should implement the responsibility system of the first inspection and the responsibility system for investigating the fault.

Establish and improve a set of effective law enforcement accountability system, clarify the responsibilities of law enforcement, so that accountability can be followed and documented.

The five is to implement the system of honest supervision, such as "case announcement", "case return visit" and "clean government supervision card". Through strict case trial and case discussion, the discretion of law enforcement can be reduced to the maximum.

To create a fair, open and fair tax enforcement environment for taxpayers.

Six is the implementation of "post check and prevention" service.

After the inspection is completed, the inspectors write the tax inspection proposal on the problems existing in the financial management and tax accounting of taxpayers.

The proposal for tax inspection must be thoroughly analyzed and a practical guidance and inspiration for tax collection and management.

The meaning of inspection is directed at collection and management. Only the collection and management department and the Inspection Bureau form a joint effort to jointly crack down on illegal tax related activities and strengthen the collection and management interaction, so as to escort the healthy and orderly development of the economy.

At the same time, enterprises issued the "Notice of accounting adjustment" to help enterprises adjust accounts, urge taxpayers to timely rectification and rectification, effectively reduce unnecessary tax reporting errors and tax violations caused by unfamiliarity with tax policies and financial accounting regulations, so that taxpayers avoid the risk of "two tax evasion".

4, strengthen team building and improve service quality.

Building a high-quality cadre contingent is the fundamental requirement for optimizing tax services, and is also the key to properly handle the relationship between tax inspection and tax service.

To this end, we must create a highly qualified cadre team with excellent political quality, firm thinking, strict discipline and professional skills.

The first is to improve the moral cultivation of tax inspectors.

The core of self-cultivation is to "remove the private", to go public with selfish motives and to act righteous.

The book of "self-cultivation" is "law wins the private" and "righteousness wins selfish desire".

In the chest, we often feel the sense of law, responsibility and pride.

In dealing with cases, conduct and behaviour are well regulated, civilized, modest and fair, law enforcement, honesty and tax, keeping pace with the times and fostering a strong sense of social justice.

The two is to enhance the business skills of tax inspectors.

Take the lead in mastering the complicated and changeable tax laws and regulations, and skillfully use the electronic auditing method to adapt to the development of the times.

In strict accordance with the "inspection procedures" handling cases.

We should improve the quality of case selection, adjust the accounts, inform the penalty matters, etc. strictly according to the time limit. First, we must insist on "no mistake presumption", and the evidence is not enough.

Timely supervision of capital storage.

Increase the depth and constructively of the inspection recommendations.

It provides practical basis for collection and management, and pays attention to skills and efficiency in all aspects of inspection.

We should give full play to the effectiveness and impact of tax inspection on taxpayers, tax collection and management and the public.

We must strictly handle cases according to law and safeguard the image of tax departments.

Three is to improve the scientific and technological content of inspection work.

We should gradually establish a tax inspection information system, and strengthen the development and application of computers in the work processes of inspection, selection, inspection, trial, execution and data pmission. We should attach importance to the research and application of modern inspection methods, means and technologies, and equipped with cameras, cameras, notebook computers, mobile memory, cracking password tools, anti-virus tools, backup tools, etc., to comprehensively enhance the level of computer information operation and further improve the quality of tax inspection services.

The four is to increase the crackdown on unclean and dereliction of duty in the tax inspection team.

Enhance the awareness of law enforcement officers' risk of law enforcement.

We should improve the accountability system, improve the performance evaluation of tax services, carry out a clean, diligent policy track, questionnaire, interview and investigation before, during and after the case.

5, intensify efforts to investigate and maintain law enforcement authority.

How to handle the relationship between the service and the inspection is a difficult problem for the inspection department. The inspection and collection are different. The latter mainly emphasizes the tax service, while the former needs to achieve the tax deterrent by punishing tax evasion. If the inspection unilaterally emphasizes the service, the spear of the inspector loses its sharpness, not only can not serve the role, it will also make the strong backing of the collection and management department's service become nothingness.

In fact, under the current tax environment, more emphasis should be placed on the tax service under the tax deterrent force, without the deterrent force of Taxation, emphasizing that the service will inevitably damage the authority and independence of taxation.

The first is to enhance the depth of inspection.

The key tax sources, law enforcement difficulties, law enforcement hotspots, major cases reported by the masses, and "news" cases that are more harmful to society and greater social impact must be checked, checked, checked, checked, and removed.

The two is to increase the intensity of punishment.

If some tax related illegal acts are verified, they must be punished according to the law. Heavy penalties should be imposed on repeated cases of repeated crimes or tax fraud. If a crime is constituted, they shall be pferred to judicial organs for criminal responsibility according to law.

The three is to expand public opinion.

We should do a good job in the announcement of tax related cases, and expose publicly and major cases and important cases, expose all kinds of news media, expand the influence, deter illegal elements, educate taxpayers, achieve the purpose of investigating and dealing with a case, educate and control one side, strengthen the authority of tax inspection, avoid the vicious circle of tax evasion, tax fraud and tax evasion, and the deterioration of the tax environment.

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(three) improve the initiative and explore a new mode of inspection.

It is the key to improve the service preposition measures, change the way of inspection and further improve the audit work system.

In addition to changing the concept and strengthening the service consciousness, we must continue to innovate in the working methods and means; from the premise of the tax authorities trust the taxpayers, we will further improve the work measures such as self investigation and self-examination, inspection and reminding, and counseling and solving difficulties, and improve the self-examination and self-correction ability of enterprises, not only reduce the cost of tax inspection, but also provide a self correcting opportunity to reduce the unnecessary economic losses of the enterprise.

First, we should actively implement the way of self checking and self correction before checking, and effectively control the initiative of tax inspection.

Before the inspection, taxpayers check and rectify themselves. As the name suggests, they should notify enterprises to conduct tax self-examination according to the relevant procedures before the inspection begins, and find that the problems of not paying or paying taxes and fees should be corrected.

This has changed the simple law enforcement behavior of the past inspection bureau that "check in the door and check for punishment", so that the future inspection will be targeted, even if the inspector was finally punished, so that he could grasp the initiative of inspection and make the service front mechanism more reasonable and reasonable.

Two, we should actively provide training guidance and zero distance services in various ways, so as to enhance the ability of self-examination and self correction.

First, carry out relevant business knowledge training.

Organize the legal person or financial personnel of the enterprise to organize the tax self-examination business knowledge training, explain in detail the problems that should be paid attention to when examining the various taxes of the state tax, so that the taxpayer can master the necessary self-examination professional skills, so as to improve the self-examination effect of the enterprises.

The two is to provide telephone guidance service at any time.

Inform taxpayers of self-examination and consultation telephone, and accept corporate consultation at any time.

The three is to take the initiative to do on-site counseling.

For some consultations that can not be clearly explained on the phone, the inspectors should take the initiative to carry out on-site counselling, help solve practical problems, and achieve the purpose of self-examination and self correction.

Through training, coaching and answering, we can effectively solve the problems of taxpayers and withholding agents who are not satisfied with the quality of financial personnel, or because they do not understand tax policies, which may lead to inconsistent tax returns and tax policies, and improper accounting treatments.

The three is to implement the system of reminder and notification, so that taxpayers can fully enjoy the right to know.

First, we should remind taxpayers of various situations that taxpayers do not declare intentionally when they declare normally, and they will inform taxpayers of typical tax related issues and related policies.

The two is to clearly inform the consequences of serious self-examination. If anyone finds that he has not paid taxes or fees, he may take the initiative to rectify and pay the unpaid taxes and late fees. He may be exempted from administrative punishment. After the period of self-examination, there are still illegal tax agents who will be treated according to the relevant tax laws and regulations.