(1) office
To formulate the annual work plan, relevant work system and long-term development plan of the organ; Drafting and reviewing important manuscripts; Responsible for messages, confidential, meetings, files, supervision, letters and visits, confidentiality, passwords and other work; To undertake tax publicity, news release, government affairs disclosure and government information disclosure; Undertake the operation and maintenance of the website; Organizing the identification, selection, promotion and reward of tax scientific research, academic exchanges and scientific research achievements; The financial work of the administrative organ; To be responsible for the assessment and supervision of the target management of the bureau; Organize the implementation of comprehensive administrative management information system; Handle relevant matters suggested by NPC deputies and CPPCC members; Assist leaders to comprehensively coordinate related work.
(2) Policy and Regulation Section
To undertake the trial of major tax cases; Handling administrative reconsideration, compensation cases and administrative litigation cases; Organize the supervision and inspection of the implementation of tax laws and regulations, departmental rules and normative documents, and undertake the quality evaluation of tax law enforcement; Cooperate with finance and auditing departments to supervise and audit the tax policies of tax departments. Responsible for the tax management of turnover tax, income tax and other taxes; Manage special VAT invoices; Responsible for the management, popularization and application, certification and tax filing, data collection and audit management of the golden tax project.
(3) Income accounting part
Prepare annual tax plan and tax exemption and transfer plan; Supervise and inspect the tax payment and tax refund; Carry out tax analysis and forecast, tax capacity calculation, key tax source monitoring and enterprise tax data survey; Undertake tax accounting, statistical accounting, tax ticket management and other related work; Undertake the comprehensive management and application of tax data; Responsible for managing the cancellation of deferred tax, bad debt tax and death tax.
(4) Tax Service Section
Organize, coordinate and guide the tax service work of all departments, taxes and links of the organs; Organize the implementation of tax service work norms and operating procedures; Organize the implementation of rules and regulations and normative documents to protect the rights and interests of taxpayers; Organize and coordinate the implementation of tax counseling, consulting services, tax legal relief and other work, and accept taxpayers' complaints; Guide the mediation of tax disputes; Take charge of the operation and management of 12366 hotline, website tax service column and SMS system; Responsible for the supervision, management, guidance and coordination of tax agency work.
(5) Collection Management Section
Organize the implementation of comprehensive tax collection and management laws and regulations, departmental rules and normative documents, and formulate specific operational measures; Undertake quality assessment, risk management and factor analysis of tax collection and management; Acting as an agent for tax registration, tax declaration, general invoice management, application of tax collection and management software, popularization and application of tax control devices, tax credit evaluation, and withholding and paying taxes; Organize the implementation of individual and bazaar tax collection and management, tax administrator system.
(6) Personnel Education Section
Organize and implement the cadre and personnel management system; Undertaking personnel work such as organization setting, appointment and removal of cadres, personnel deployment, labor wages, personnel files, civil service management, and professional and technical position management; Supervise and inspect the implementation of cadre personnel rules and regulations; Foreign affairs work of administrative organs; Organize and implement the construction of spiritual civilization, tax culture and grass-roots construction; Formulate and organize the implementation of personnel training, academic education work plan and annual plan, and carry out training quality assessment and evaluation; Perform related work of superior inspection; Undertake the service and management of retired cadres.
(7) Supervision Office
Organize the implementation of discipline inspection and administrative supervision system, and formulate specific implementation measures; Organize and coordinate the construction of party style and clean government and anti-corruption work in this system; Accepting reports, complaints and related appeals against violations of law and discipline by state personnel; Investigate and deal with cases of violation of law and discipline by state personnel and other major cases; Carry out law enforcement supervision and rectification work; Take the lead in maintaining ISO9000 system documents and quality inspection documents; Organize the global "two-level quality inspection" work.
(8) Tax Source Management Section
Responsible for tax assessment, daily audit and daily management inspection of turnover tax, income tax and other taxes; Responsible for the specific tax assessment of general VAT taxpayers and key income tax enterprises within the jurisdiction and the tax assessment of key assessment enterprises deployed by superiors; Lead the organization to carry out special tax assessment of industry, region or key tax sources; Promote the application of evaluation software, and timely submit tax assessment cases and related materials.
(9) Tax Source Management Section II (Tax Service Hall)
Responsible for the monitoring, management and service of taxpayers under their jurisdiction, specifically responsible for the investigation and verification of tax registration and tax declaration, tax source prediction and analysis, tracking and monitoring of key tax source management, tax publicity, tax counseling, tax investigation, tax service, daily inspection, household registration management, policy delivery, tax source investigation, quota verification, reminders, data collection and analysis, and handling of general illegal acts.
Responsible for all kinds of tax-related matters handled by taxpayers in tax authorities, including tax registration, tax declaration, tax collection, tax payment, tax arrears announcement, invoice purchase and sale, tax law (publicity) announcement, gold tax sale, issuance, invoice generation, tax declaration review, consultation and guidance, and accepting taxpayer's application for tax-related project approval.
The warehouse of the second branch of tax source management is set according to the tax branch; The name of the foreign service of the subordinate tax service hall is unified as "Tax Service Hall of Yuhang District State Taxation Bureau of Hangzhou".
(10) Tax Source Management Section III
Responsible for the implementation and daily supervision and inspection of the national import and export tax policies and management measures, responsible for the examination and confirmation of tax refund (exemption) for export goods, responsible for the promotion, application and maintenance of the information management system for tax refund (exemption) for export goods, and preparing the tax refund (exemption) plan for export goods.
(eleven) tax source management department four
To undertake tax service guidance for large enterprises and key tax source enterprises; Responsible for guiding the tax source management, tax assessment and daily inspection of large enterprises and key tax source enterprises; Take the lead in guiding the daily tax inspection of consolidated (consolidated) tax paying enterprises. Implement national foreign-related tax laws and regulations, cooperate with relevant departments to organize and implement anti-tax avoidance inspection, and be responsible for the implementation of tax agreements, anti-tax avoidance implementation, foreign-related tax inspection, tax supervision of foreign residents, information exchange, and international tax management cooperation. ; Responsible for guiding the tax source management of foreign-invested enterprises and foreign enterprises under their jurisdiction, and organizing the implementation of special tax adjustment.
In addition, according to the regulations, the office of the party Committee of the government is established (hereinafter referred to as the "Party Office of the government").
Responsible for the party-mass work of organs and agencies; To undertake the ideological and political work of the organs; To undertake the education, training and investigation of activists joining the Party and the development of party member. inspection bureau
Organize the implementation of tax inspection laws and regulations, departmental rules and normative documents, and formulate specific implementation measures; Organizing and coordinating the investigation, trial and execution of tax violation cases; Accepting reports of tax violation cases; Coordinate the public security, procuratorial and judicial organs to handle tax inspection; To undertake the investigation of invoices for golden tax projects; Take the lead in organizing special tax inspection.
According to the Plan of Zhejiang Provincial State Taxation Bureau for Standardizing the Establishment of Audit Institutions and the Division of Responsibilities (No.77 [2008] of Zhejiang State Taxation Bureau), the Inspection Bureau has five internal institutions with a level of deputy department level, namely, comprehensive department, comprehensive case selection department, inspection department, case trial department and case execution department.
1, General Department
Responsible for the comprehensive documents of the inspection bureau; Responsible for the statistics, analysis and reporting of tax inspection data; Responsible for inspection business training; Responsible for document processing, logistics support, property management, health management, vehicle management, security, temporary personnel, retired cadres management, etc. ; Responsible for organizing and implementing the "two-level quality inspection"; To undertake other tasks assigned by the leaders.
2. Comprehensive case selection part
Responsible for the management of tax-related statements; According to the mass report, the relevant departments to do, assigned by the superior, information exchange and other information to determine the inspection object; According to the tax inspection work plan of the superior and the corresponding level, the inspection object is selected and determined by man-machine combination.
3. Inspection department
According to the inspection work plan, be responsible for directly investigating and handling tax-related illegal cases; Responsible for investigating and handling cases of tax violations; Responsible for the undertaking and management of investigation letters; Responsible for computer investigation; Responsible for investigating and handling cases of tax violations; To undertake other tasks assigned by the leaders.
4. Case Trial Section
To be responsible for the trial of tax violation cases and tax administrative punishment cases; Responsible for the preliminary examination of tax-related illegal cases transferred to the case review Committee of this bureau; To undertake other tasks assigned by the leaders.
5. Case Enforcement Team
Responsible for checking the execution of cases; Responsible for coordinating the judicial work of tax inspection with public security, procuratorial and judicial organs; To undertake other tasks assigned by the leaders. Yuhang District State Taxation Bureau of Hangzhou has set up three tax branches according to administrative divisions: Tangqi Tax Branch, Yuhang Tax Branch and Pingyao Tax Branch, all of which are official departments.
The tax sub-bureau is responsible for monitoring, managing and providing services to taxpayers under its jurisdiction, and is specifically responsible for the investigation and verification of tax registration and tax declaration, tax source prediction and analysis, tracking and monitoring of key tax source management, tax publicity, tax counseling, tax investigation, tax service, daily inspection, household registration management, policy delivery, tax source investigation, quota verification, dunning, data collection and analysis, and handling of general illegal acts.
Responsible for tax-related matters handled by taxpayers in tax authorities, including tax registration, tax declaration, tax collection, tax payment, tax arrears announcement, invoice purchase and sale, tax law (publicity) announcement, invoice issuance, tax declaration review, consulting and counseling, and accepting taxpayers' application for tax-related project approval.
The tax sub-bureau has six stock rooms, including comprehensive unit, tax service unit, tax source management unit 1, tax source management unit 2, tax source management unit 3 and tax source management unit 4.
1, comprehensive unit
Responsible for household registration management and tax registration, change, suspension (recovery), cancellation, abnormal households and other management work of the branches under its jurisdiction; Responsible for the corresponding management of the qualification of general VAT taxpayers and their management categories; Responsible for the annual inspection of welfare enterprises; Responsible for the examination and approval of turnover tax, income tax and other taxes; Responsible for the planning and promotion of golden tax project according to the requirements of superiors; Responsible for reviewing and reporting the qualification of invoice recipients according to the authority; Responsible for the policy guidance, supervision and inspection of the tax-related business of the sub-bureau; Responsible for the daily work contact with the competent business departments and the release of tax policies; Responsible for the guidance, analysis, supervision and inspection of the quality work of the sub-bureau; Responsible for ideological and political work, discipline inspection and supervision, work style construction, education and training, information research, document processing, logistics support, cashier, property management, health management, vehicle management, security, temporary personnel and retired cadres management. ; Responsible for organizing the implementation of tax law enforcement quality assessment and sub-bureau "two-level quality inspection" work; To undertake other tasks assigned by the leaders.
2. Tax service unit (tax service department)
Responsible for all kinds of tax-related matters handled by taxpayers in tax authorities, including tax declaration, tax collection, tax payment, tax arrears announcement, invoice purchase and sale, invoice issuance, tax law publicity, gold tax sale, tax declaration review, consultation and acceptance of all kinds of tax document applications; Accepting applications for tax administrative licensing matters; Dealing with general tort; Issue tax management vouchers for outbound business, sales refund (discount) vouchers and other documents; Responsible for the management of tax vouchers; To undertake other tasks assigned by the leaders.
The name of the foreign service of the tax service hall affiliated to the branch is unified as "Tax Service Hall of XX Branch of Yuhang District State Taxation Bureau of Hangzhou".
3. Tax source management
According to the arrangement of the superior and the requirements of the sub-bureau, be responsible for tax assessment, daily audit and daily management inspection of taxpayers' turnover tax, income tax and other taxes under their jurisdiction; Responsible for the specific tax assessment of general VAT taxpayers and key income tax enterprises within the jurisdiction and the tax assessment of key assessment enterprises deployed by superiors; Submit tax assessment cases and related materials in time.
4. Tax Source Management Unit 2
Responsible for the monitoring, management and service of the enterprises under the jurisdiction of the branch (except large enterprises, key tax source enterprises and foreign-related enterprises), specifically responsible for investigating and verifying the tax registration and tax declaration of taxpayers under their jurisdiction, forecasting and analyzing tax sources, tracking and monitoring tax source management, tax publicity, tax counseling, tax investigation, tax service, tax assessment, daily inspection, household registration management, policy delivery, tax source investigation, quota verification, dunning and data collection.
5, tax source management three shares
Responsible for the monitoring, management and service of individual industrial and commercial households under the jurisdiction of the sub-bureau, specifically responsible for tax registration, account establishment, quota management, tax publicity, tax counseling, data collection and analysis, and general violation handling.
6. Four links of tax source management
To undertake the tax service work of large enterprises and key tax source enterprises under the jurisdiction of the sub-bureau; Undertake the related work of summarizing (merging) tax payment evaluation and daily tax inspection of tax payment enterprises and key tax source enterprises. Implement national foreign-related tax laws and regulations, cooperate with relevant departments to organize and implement anti-tax avoidance inspection according to the requirements of superiors, and be specifically responsible for tax agreement implementation, anti-tax avoidance implementation, foreign-related tax inspection, tax supervision of foreign residents, information exchange, international tax management cooperation, etc. ; Responsible for the tax source management of foreign-invested enterprises and foreign enterprises under their jurisdiction, and responsible for the specific implementation of special tax adjustment. The State Taxation Bureau of Yuhang District, Hangzhou has set up two official departments.
(1) Information Center
Implement the planning and implementation plan of tax administration informatization construction, and implement the information system management system and technical standards; To undertake the technical support and guarantee for the informatization construction of government agencies; To undertake the operation and maintenance of tax management information system; Organizing the management and implementation of information security; Responsible for the repair, maintenance and deployment management of office computer equipment.
(2) Service Center of Government Organs
To undertake the management, guarantee and service of agency logistics affairs, formulate the specific working system of agency affairs and organize its implementation; Responsible for the procurement, storage, distribution and maintenance of office supplies; Responsible for the real estate management, security, medical care and other work of the bureau; Responsible for the equipment management of the bureau.