Straightening out the responsibility of collection and management is the core content of perfecting the collection and management system of national tax and local tax. The reform plan puts forward measures to clarify the responsibility of collection and management from two aspects.
Change: the responsibilities of national tax and local tax collection and management are reasonably divided.
Before the reform: 1994 has two systems: national tax and local tax, and the responsibilities of the two systems are relatively clear. However, with the adjustment of the financial system, the responsibility of enterprise income tax collection and management has changed twice, from the division according to the affiliation of enterprises to the national tax collection and management of newly-established enterprises, and then to the national tax collection and management of business tax and local tax collection and management of newly-established enterprises paying value-added tax. "One tax is managed by two companies", which sometimes leads to problems such as inconsistent law enforcement standards and inconsistent policy interpretation, which affects tax fairness and is strongly reflected by taxpayers.
After the reform: the central tax is collected by the national tax department and the local tax is collected by the local tax department. The duty of tax collection and management is determined according to the nature of taxes and the principle of facilitating tax collection and management. According to the principle of reducing tax costs and facilitating tax payment, the national tax and local tax departments can entrust each other to collect relevant taxes.
Change the second local tax, and clarify the tax collection and management responsibilities of other departments.
Before the reform, many departments set up specialized agencies or personnel to collect non-tax revenues such as administrative fees and government funds, which was not conducive to strengthening the supervision and management of the use of funds.
After the reform, give full play to the advantages of high efficiency of unified collection of taxes and fees by tax authorities, and change the non-tax revenue items such as administrative fees and government funds that are legally reserved and suitable for collection by tax authorities into unified collection by local tax authorities in accordance with the principle of facilitating collection and management and saving administrative resources. Promote the legalization of non-tax revenue and improve the local tax system.
Highlight 2: taxpayers have a richer sense of gain.
Adhere to the problem orientation, change from the areas where taxpayers have the greatest opinions and expectations, provide taxpayers with better and more efficient services, continuously reduce the tax burden of taxpayers, earnestly safeguard the legitimate rights and interests of taxpayers, and give taxpayers more sense of gain.
Change one, promote tax standardization and make tax payment more comfortable.
Before the reform: the tax standards were not uniform, and some tax matters were the same in one place; Even in one place, national tax and local tax are different.
After the reform, the standardized management of tax service and tax collection and management will be implemented, and the list of tax enforcement powers and responsibilities will be published to the public, so as to realize a standard of national tax and local tax service, a process of tax collection and management, and a ruler of law enforcement, so that taxpayers can enjoy faster, more economical and more standardized services.
Change 2: Create an upgraded service version to make taxation more intimate.
Before the reform, taxpayers could only go to a fixed tax service hall in the same city, and it was inconvenient for taxpayers to pay taxes across regions, especially across provinces. In particular, there are cases where national tax and local tax require taxpayers to submit information repeatedly.
After the reform: First, accelerate the urbanization of tax matters, basically realize the urbanization of provincial offices in 20 16, and basically realize the urbanization of cross-regional business enterprises in 20 17. The second is to improve the first inquiry responsibility and shorten the taxpayer's tax payment time, such as time-limited settlement, tax appointment, delayed service, "two-dimensional code" one-time notification, and 24-hour self-service tax payment. The third is to reasonably degenerate the number of taxpayers' tax returns. Fourth, the internal circulation of examination and approval items, time-limited completion and window delivery will be implemented, and online examination and approval will be fully implemented to improve the efficiency and transparency of examination and approval. The fifth is to promote the disclosure of tax-related information to facilitate taxpayers to inquire about tax information.
Change three, realize the normalization of cooperation, and collect taxes more worry-free.
Before the reform, taxpayers had to go to two tax offices separately, and the tax burden was very heavy. Tax inspection should be carried out at both ends. Repeated inspection of the same taxpayer by national tax and local tax often happens, which not only affects the production and operation of taxpayers, but also wastes inspection resources.
After the reform: First, implement standardized management of national tax and local tax cooperation and comprehensively improve the level of cooperation. Second, through the establishment of national tax and local tax windows, the establishment of tax service hall and the establishment of government service center, the service model of "one reception at the front desk, separate processing at the background and limited feedback" will be realized. The third is to improve the 12366 tax service platform, and provide comprehensive "six-ability" services on 20 16. The fourth is to formulate and implement the action plan of "Internet plus tax" and build an electronic tax bureau with integrated national tax and local tax business, unified logo, unified process and unified operation. The fifth is to realize the joint household inspection of national tax and local tax to prevent repeated inspections.
Change 4: enhance the protection of rights and interests, and the tax revenue will be smoother.
Improve the tax service complaint mechanism, and establish a regular evaluation and feedback system for taxpayers and third parties on the quality of tax service. Smooth channels for taxpayers' complaints, and accept, dispose of and feedback complaints that fail to perform their duties according to law, are inefficient and have poor service attitude within a time limit, so as to effectively protect the legitimate rights and interests of taxpayers.
Highlight 3: tax collection and management is more efficient.
Guided by tax risk, relying on modern information technology, we should change the way of tax collection and management, optimize the allocation of tax collection and management resources, accelerate the process of scientific, informational and international tax collection and management, and improve the quality and efficiency of tax collection and management.
The first change is from relying mainly on prior approval to strengthening post-event management.
Improve the post-event management system of our province's tax system, including filing management, invoice management and declaration management. To ensure that the controlled matters are well managed and prevent tax loss.
The second change is from indiscriminate management to classified management.
Before the reform, the management was extensive, and the resources for collection and management were shared equally. High-income and high-net-worth taxpayers, especially high-risk taxpayers, fail to concentrate resources to implement effective management, and the efficiency of collection and management is not high.
After the reform: first, enterprise taxpayers are classified according to scale and industry, while natural person taxpayers are classified according to income and assets. Second, focus on the provincial tax bureaus to carry out industry risk analysis and risk analysis of large enterprises and high-income and high-net-worth taxpayers, distinguish different risk levels, and take different measures such as risk early warning, interview evaluation and tax inspection to effectively prevent and investigate tax evasion.
The third change is that all taxpayers implement localized management to improve the tax management level of large enterprises.
Before the reform, large cross-regional enterprises were mainly collected and managed by local grass-roots tax authorities, and their management strength, level and information resources did not match.
After the reform, the tax risk analysis of large enterprises with trans-regional and transnational operations will be pushed to State Taxation Administration of The People's Republic of China and provincial tax bureaus for centralized processing, and the analysis results will be pushed to the relevant tax authorities for processing on the premise that the territorial management of basic matters such as tax declaration and the level of tax storage remain unchanged.
Change 4 Natural person tax management system is no longer missing.
In line with the trend that the proportion of direct tax is gradually increasing, the number of natural person taxpayers is large, and the management is difficult, a natural person tax management system focusing on high-income people is constructed from the aspects of legal framework, system design, collection and management methods, technical support, and resource allocation.
Change 5: The reform of tax inspection has been comprehensively deepened.
Establish and improve the random sampling system and case source management system, reasonably determine the proportion of sampling, and conduct a random inspection of key tax source enterprises every five years. Actively explore and implement the mode of carrying out desk risk analysis and evaluation first, finding high-risk taxpayers, and then carrying out targeted inspections to enhance the accuracy and deterrence of inspections.
Change 6 The gold content of collection and management science and technology has been significantly improved.
First, the full implementation of electronic invoices. Promote the use of the new version of the VAT invoice management system, improve the invoice management system, realize the networking operation of all invoices, implement the electronic invoice ledger, and collect, store, check and compare the all-factor information of invoices one by one. The second is to speed up the construction of tax information system. In 20 16, the construction task of the third phase of Golden Tax Project was fully completed, and an information system covering all taxes and all aspects of tax work was formed, which was safe and stable and leading in China.
Highlight 4: The strategy of serving the country is more active.
On the one hand, it is the need to promote the modernization of our province's tax governance system and governance capacity, on the other hand, it can better play the role of tax service in national governance.
Reform —— An Important Strategy for Serving the Country's Taxes
Before the reform: tax was discussed only to provide scientific basis for the decision-making of the central and local party committees and governments, and the innovative measures to serve the national strategy were not effective enough.
After the reform: First, focus on promoting the implementation of the "Belt and Road" strategy and comprehensively strengthen foreign-related tax policy consulting services. Second, around the strategy of serving the coordinated development of Beijing, Tianjin and Hebei, we will promote cross-regional sharing of national and local tax information, mutual recognition of qualifications, mutual assistance in tax collection and management, and continuously expand the scope of regional tax cooperation.
Change 2 Tax Big Data Service National Governance
Before the reform, tax information directly reflected residents' income, enterprise benefits and economic structure. It has not been effectively developed and utilized, and the level of tax big data serving government decision-making needs to be improved.
After the reform, data standardization and quality management will be promoted, the accounting system for tax reduction and exemption will be improved, the advantages of tax big data will be brought into play, and the value-added application of data will be strengthened. While improving the efficiency of tax collection and management and the level of tax service, it will reflect the economic operation more deeply, serve the economic and social management and macro-decision, and provide strong support for strengthening the national governance capacity.
Socialized management of tax credit service for changing three taxes
Before the reform: the basic role of tax credit in the social credit system has not been effectively played.
After the reform: First, the taxpayer's credit records will be established in an all-round way, incorporated into a unified credit information sharing and exchange platform, and made public according to law, giving full play to the basic role of tax credit in the social credit system. Second, for taxpayers with good tax credit, open green tax channels, provide more convenience, reduce the frequency of tax inspection or give tax-free treatment for a certain period of time. The third is to strictly manage the parties who enter the "blacklist" of tax violations, and the relevant departments jointly impose penalties such as prohibiting high consumption, restricting financing credit, prohibiting participation in government procurement, restricting access to government-supplied land and government financial support, and preventing withdrawal.
Highlight 5: The international vision of taxation is broader.
Strengthen the overall management of international tax matters in our province, focus on solving the problems of low level of supervision and service of transnational taxpayers and weak international tax influence, and better serve the overall situation of opening up in our province.
Change 1: The ability to prevent and combat international tax evasion is stronger.
Before the reform, multinational enterprises manipulated profits to evade taxes through various complicated related transactions, and the tax authorities had insufficient coping ability, few means and imperfect mechanism.
After the reform: First, fully and deeply participate in the BEPS, and build an international cooperation system against tax avoidance. The second is to establish and improve the information sharing mechanism of cross-border transactions and the risk supervision mechanism of cross-border tax sources. The third is to improve the national joint investigation mechanism and increase the intensity of anti-tax avoidance investigation.
Highlight 6: The protection of tax collection and management is more powerful
The promulgation of the "Implementation Plan" has provided an important guarantee for improving the province's tax collection and management capabilities.
Change-comprehensive optimization of tax organization system.
Before the reform, the tax system was large-scale, multi-level and widely distributed, and it was urgent to strengthen centralized and unified leadership over political and ideological work. The hierarchical law enforcement supervision system is not perfect, which leads to poor supervision.
After the reform: First, strengthen the party's leadership in the tax system. Strengthen the party building, ideological and political construction, tax culture construction and cadre team construction in the tax system of our province. The second is to optimize the responsibilities of tax authorities at all levels. The provincial bureau will focus on strengthening the responsibilities of data management application, tax management of large enterprises, international tax management and tax risk analysis and promotion. The third is to rationally allocate resources. Adjust and improve the allocation of human resources that is compatible with the duties of national tax and local tax collection and management, improve the ability of tax collection and management, and realize the inclination of power to tax collection and management. The fourth is to strengthen the capacity building of tax cadres. Implement the talent-intensive tax strategy, further promote performance management, and strengthen the exchange of cadres between national tax, local tax and other departments. The fifth is to thoroughly implement the main responsibility and supervision responsibility of building a clean and honest party style. Clarify the main responsibility of the party group of the tax system in our province and the supervision responsibility of the discipline inspection institution, strengthen the responsibility, and comprehensively promote the informatization construction of the internal control mechanism.
Change 2: the pattern of tax governance has improved significantly.
Before the reform, government departments generally lacked a strong and binding tax-related information sharing system arrangement, which made it difficult to effectively solve the information asymmetry problem between tax collectors and tax collectors. Inter-departmental tax cooperation is not enough, and tax judicial guarantee needs to be strengthened.
After the reform: establish a unified and standardized information exchange platform and information sharing mechanism to ensure that national tax and local tax departments can obtain tax-related information from third parties in time, and solve the problem of information asymmetry between tax collectors and tax collectors. Expand cross-departmental tax cooperation, and take the reform of "three certificates in one, one photo and one yard" as an opportunity to expand the scope and field of cooperation with relevant departments. We will improve the judicial guarantee mechanism for taxation, and the judicial and public security departments will support the work of the taxation department according to law to ensure the strict implementation of the tax law. Implement the system of tax legal adviser and public lawyer. Strengthen the popularization of tax law education, and regard tax law as an important part of national law popularization education.