The State Administration Of Taxation Insists On Administering Taxes According To Law.

In order to carry out a series of major decisions and arrangements of the CPC Central Committee and the State Council and give full play to the functions of Taxation and promote the sustained and healthy development of the economy, in May 5th, the State Administration of Taxation issued the "opinions on adhering to the rule of law to better serve the economic development", called on all levels of tax departments to enhance the initiative of tax service and economic development, always adhere to taxation according to law, conscientiously implement tax reform and tax policies and measures, actively support the healthy development of new formats and new business models, and better serve the overall economic development.

Insisting on tax administration according to law is the lifeline of tax work.

Opinions require tax departments at all levels to administer according to law and levy taxes according to law throughout the whole process of taxation.

First, we must conscientiously implement the task of tax revenue determined by the national budget.

We must strictly implement the budget law, strengthen revenue and expenditure in accordance with the law, strengthen the monitoring and analysis of tax revenue, promote the electronic tax payment of the tax network, strengthen the management of tax revenue storage, and strive to organize the work of tax revenue so as to lay a solid foundation for steady growth, promoting reform, adjusting the structure, benefiting people's livelihood and preventing risks.

Two, we must adhere to the principle of income tax in accordance with the law.

In accordance with the law, it is necessary to strengthen tax collection and administration in accordance with the law, strictly prohibit the violation of the provisions of tax laws and regulations, and exceed the limits of authority, levy, reduce or exempt or impose tax in advance, and resolutely prevent and seriously punish such irregularities as "overdue tax", idling, diversion of taxes and assault tax.

We should improve the quality evaluation system of tax revenue so as to achieve real and no increase in tax revenue.

Three, we must strictly regulate tax enforcement.

We should steadily launch and conscientiously implement the list system of tax law enforcement power, comprehensively promote the construction of the upgraded version of the internal control mechanism, increase the tax law enforcement supervision, thoroughly implement the tax law enforcement responsibility system, strictly enforce the relevant provisions of tax case approval, further improve the power supervision and control mechanism, and promote strict, fair and civilized law enforcement.

The four is accurate tax analysis and tax risk management.

The views are clear, we should actively and steadily deepen the tax system reform and conscientiously implement the camp reform and increase.

Tax reform measures such as resource tax, etc., to bring into play the role of Taxation in regulating the economy and adjusting distribution.

Step by step and do a good job in the collection and management of value-added tax invoice system, so as to ensure the smooth implementation of the reform.

To fully implement the preferential tax policy, firmly establish the concept of not implementing the preferential tax policy is also the concept of "excessive tax". Instead of seriously implementing the preferential tax policy because of the severe income situation and the difficulty in collecting and managing tax revenue, it does not add any unfavorable factors to the economic operation.

We should take effective measures to ensure that tax preferential policies are implemented in support of the development of small and micro enterprises, expanding consumption, promoting scientific and technological innovation, and encouraging entrepreneurship and employment.

We should do a good job in export tax rebate, conscientiously implement export tax refund (Exemption) tax management regulations, strengthen classified management and risk response, strictly guard against and crack down on export tax fraud, and create a favorable tax environment for promoting healthy and orderly development of foreign trade.

The opinion stresses that we should actively support.

With the healthy development of the new business model, actively adapting to the new normal of economic development, constantly improving the tax policy support system and management service measures for new business models and new business models, vigorously cultivating new economic growth points, and promoting public entrepreneurship and innovation.

First, efforts should be made to optimize the policy environment.

In depth analysis of the characteristics of new business models and new business models, such as e-commerce, Internet +, and actively explore tax policies and measures to support its development, especially for new economic forms in the initial stage, with a small scale but broad prospects for development, and conducive to public entrepreneurship and innovation, we must strictly implement tax support policies such as reducing enterprise income tax, temporarily Exempting Value-added Tax and business tax, and resolutely eliminate the phenomenon of illegal collection of taxes.

Two, tax departments at all levels should not organize specialized organizations in the new year.

Comprehensive tax assessment and tax inspection.

Three, in-depth study of measures to improve management and services.

We should strengthen the investigation and study, listen carefully to the opinions and suggestions from all sides, and actively explore the implementation of management and service measures to promote the healthy development of new business models and new business models.

It is an important measure for the tax authorities to continuously improve the tax service and safeguard the legitimate rights and interests of taxpayers.

The view points out that we should continue to carry out the "spring breeze action for convenience tax" in order to decentralization, decentralization, service development, international cooperation, quality improvement and efficiency. We will further promote the reform of the tax administrative examination and approval system, further reduce the tax administrative examination and approval items, and cancel the categories of non administrative licensing examination and approval.

Vigorously promote online approval, improve the efficiency of examination and approval.

Conscientiously implement tax service and tax collection and management norms.

And continuously improve, perfect and upgrade in practice, by maximizing the tax payers to maximize the convenience of taxpayers.

We should conscientiously implement the tax revenue and innovation measures to serve the national strategy, and ensure that taxation supports the "three roads" along the way, the coordinated development of Beijing, Tianjin and Hebei, the Yangtze River economic belt construction "the two major strategies", and the implementation of various service measures for the development of free trade zones in Shanghai, Tianjin, Guangdong and Fujian.

We should further promote the construction of the tax credit system, uphold the two way force of commending integrity, discipline and dishonesty, provide convenience for A-level credit taxpayers, and carry out Joint Disciplinary work against tax blacklist taxpayers in an orderly manner, and promote the formation of a good atmosphere for paying taxes according to law and keeping legal faith and running businesses.