Party Branch Of The State Administration Of Taxation: Found And Investigated Together

On December 26th, the website of the Central Commission for Discipline Inspection announced the rectification of the Party committee of the State Administration of Taxation, which was inspected by the central thirteenth inspection teams.

According to the unified plan of the central government, from July 2, 2016 to September 2nd, the central thirteenth inspection team inspected the party headquarters of the Ministry of finance.

In October 11th, the central inspection team feedback feedback on the inspection to the Party committee of the Ministry of finance.

The party's group of the State Administration of Taxation announced today that as of now, 22 issues of feedback from the central inspection teams have been put in place by the 70 set of concrete rectification measures made by the party headquarters of the General Administration of Taxation (4 of which have achieved important results in the medium and long term rectification measures).

In regard to the problem of "overdue tax" imposed by the inspection tour, the Party group of the State Administration of Taxation has proposed to resolutely find, together with the investigation and notification.

For the central inspection teams, in view of the "implementation of the party's line, guidelines, and policies", the State Administration of Taxation has put forward a major reform of the central tax administration and promoted the reform of the inter regional inspection and supervision system of internal audit.

In promoting the reform of the "discharge service", the General Administration of Taxation put forward the compilation of the list of powers and responsibilities of the General Administration of Taxation, which sets out the administrative responsibilities and responsibilities, and the basis, the main body and the operation process, so as to accelerate the formation of a functional system with clear boundary, reasonable division of labor, consistent powers and responsibilities, and efficient operation.

Streamline the process, shorten the time and streamline the report information.

In implementing various tasks of tax administration according to law, the State Administration of Taxation has proposed to accelerate the revision of the law of the People's Republic of China on the administration of tax collection.

A special circular is issued to reiterate the principle of income tax in accordance with the law and strictly prohibit the collection of "overdue tax", and "zero tolerance" for the violation of "overdue tax".

The central inspection team put forward the State Administration of Taxation "selection and use of cadres and cadres management issues."

In this regard, in the rectification notice, the General Administration of Taxation put forward a serious investigation and accountability for violation of the regulations on the appointment of cadres.

For the 2 cadres in the first half of 2013, the problem of "over age promotion" was formulated, and specific measures were taken to tighten the motion and examine the customs and eliminate overage promotion.

The head office of the General Administration of Taxation conducts a thorough investigation of the problem of "carrying sickness", and carries out a comprehensive inventory in the national tax system, strictly checks the related reporting clues, and resolutely corrects the 2 "sick promoted" personnel found in the state tax system, and seriously investigates the responsibilities of 8 dereliction of duty personnel.

The General Administration of Taxation puts forward a serious solution to the problem of "three super and two chaos".

According to the circular, the General Administration of Taxation has held many meetings to study and solve the problem of cadres with over number of jobs. In doing a good job of its own rectification, it has urged and instruct the tax organs at all levels to digest the super matching cadres. The national tax system has already completed 84% of the Central Organization Department's task of rectification and digestion.

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As the role of contractors and agents, tax authorities and local governments are required by the central government and higher authorities at the position of the client to fulfill certain financial revenue objectives. This leads to the fact that a tax system is actually in place.

The release and completion of tax mission objectives are the characteristics of such system operation.

The tax system is not officially recognized in name, but it exists in fact.

At the same time, the government emphasizes tax legalism on the platform.

This inevitably leads to a double taxation system, that is, on the one hand, the tax is levied according to the types, tax rates, time and objects stipulated by the law, and the tax collected is not determined in advance. It depends on the actual financial and operational conditions of each tax collector and the overall economic prosperity on the microscopic level. On the other hand, in fact, the tax system is fixed and the amount of the tax payable is fixed first. Regardless of the profits and losses of the subject of Taxation and the overall economic apology, the predetermined financial absorption task must be completed.

The "taxation legalism" represents a clear fixed taxation requirement, a stable tax rate, and a tax burden obliger can determine the prediction burden; while the "tax task quota assignment" is the opposite: the tax collector will only care about the actual amount of the tax, and will not care how the tax is levied.

The principle of "tax legalism" includes the explicit requirements of taxation according to the tax collection requirements, such as categories, rates and time, etc., so as to ensure that the tax burden is calculated in advance, computable and predictable.

The definitude of the tax rate and the object of taxation means that all the legal provisions for the creation of tax obligations must be determined in terms of its content, target, purpose and scope.

The tax donor is able to understand the content of the tax administrative act from the law itself, so as to predict the burden of the tax.

This request can not only make the tax revenue behavior and scope obey the stability of the law, but also restrict the financial absorption from deteriorating to arbitrary search, and also enable the economic actors to have a stable and credible expectation for the future. This means that the small owners will not give up their careers to worry about the tax collector's exacting restraint, and the large capital will not be pferred abroad due to the anxiety of the tax collectors.

To sum up, "tax legalism" only fixed the formal requirements of Taxation, and opposed the actual amount of fixed tax, which has positive incentives for the economy.

But the goal of "tax revenue mission objective" means the opposite of "tax legalism": only fixed the actual amount of tax, but as for how to collect it, tax collectors and politicians do not really care.

The only thing the tax entity can foresee correctly is that the finance and taxation departments will be more motivated and more convenient to collect and collect, which is a very bad factor for economic development.

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