Improve Efficiency, Service And Taxpayers

With the development of the economy, the organizational structure, business forms and accounting methods of taxpayers are becoming increasingly diverse.

How to solve this problem?

Xu Zuyue, director of the Yangzhou Municipal Taxation Bureau, said: "promoting the specialized management of tax sources is the only way to resolve the current contradiction between tax collection and management. It is Yangzhou's land tax that stands out from the" three first-class "construction in the province, wins the opportunity and striving for advantages.

In order to completely change the passive mode of management and the overall quality of the tax source, after six months of research and demonstration, since April 1st this year, the specialized management mode of the tax source, which is characterized by "scale, industry and sub item", has been officially run in the Yangzhou Local Taxation Bureau.

It is understood that this tax source management mode is actually based on information management and tax risk management, taking the collection, analysis and utilization of tax related information as the main line, and taking the scientific operation mechanism as a guarantee, the management pattern of clear responsibility and smooth operation formed after the management main body is re optimized.

The main contents of the specialized management of tax sources are five major items: household registration management, daily inspection, audit execution, tax assessment and comprehensive business.

Each post only claims the corresponding items of the post.

The new division of labor has changed the phenomenon of tax administrators' "separating households from people and managing everything" in the past, changing the "unified management" as "decentralization checks and balances", which not only dispersed the risk of law enforcement and clean government, but also initially realized the management of tax sources.

The new tax source management mode has also effectively solved the problems of various types of tax sources, and has focused on the management of taxpayers who are more risk oriented.

In 2010, there were 2431 households in Yangzhou who paid more than 50 thousand yuan tax annually, accounting for only 7.3% of the total households, but contributed 97.6% of the urban tax revenue. 29526 small businesses and self-employed households only contributed 2.3% of the urban area's tax revenue.

According to this characteristic, the new mode classifies the tax source subjects, and sets up the tax source management sub Bureau, which is responsible for the management of the real estate and Jianan industries of the whole city. It is responsible for the tax administration branch of the industry, commerce, pportation and other industries. It is responsible for the management of the Tax Sources Management Bureau of the financial insurance and catering industries. It is responsible for the two small scale tax administration bureaus managed by enterprises and individual industrial and commercial households with a tax less than 50 thousand yuan in the urban area. It implements the meticulous management of the key tax sources, the standardized management of general tax sources, and the socialized management of scattered tax sources.

In doing so, on the one hand, it is easy to analyze and compare the risk indicators such as tax rate and profit rate, and timely identify the abnormal declaration and tax payment, and take timely targeted risk response measures; on the other hand, it can implement the risk information collection, risk analysis and identification, risk sequencing, risk response and performance evaluation of different industries according to the risk characteristics of different industries, and promote the pformation of tax source management from "general regulation" to "risk management". In addition, it also grasped the core part and key links of tax collection and management, reflecting the professionalization, differentiation and process of management, and ensured the sustained and stable growth of the total amount of local tax revenue.