Organization of income as the center, and conscientiously implement the implementation of various tax laws, regulations and policies, in accordance with the "according to the law, should be collected as much as possible, and resolutely do not collect excessive taxes, and resolutely to prevent and stop the overstepping of the right to reduce or waive taxes" principle of strengthening tax management to ensure the completion of the annual income task. In accordance with the principle of "collecting according to the law, resolutely not collecting excessive tax, resolutely preventing and stopping excessive tax reduction and exemption", the company has strengthened the tax management and ensured the completion of the annual revenue task.
1, strengthen the single tax revenue analysis work, enhance the level of revenue analysis. To improve the understanding of revenue analysis, stand in the height of the economic situation, seriously implement the "Dezhou Municipal Bureau of Land Taxation sub-tax analysis system", combined with the tax policy, to further strengthen the county's sub-tax revenue analysis, timely grasp of the changes in revenue and tax sources, the main problems in the work of tax management and the main measures taken, and actively carry out surveys and analysis to improve the quality and depth of revenue analysis. On the one hand, we should analyze the deep-rooted factors of the increase and decrease of tax sources from the aspects of the impact of economic development and changes in tax policies on revenues, and dig out new growth points of revenues; on the other hand, we should analyze the changes in the increase and decrease of revenues to study the problems in economic development and the implementation of the relevant tax policies, and to act as a good advisor for the leadership in decision-making.
2, highlighting the key, and effectively strengthen the monitoring of key taxes and tax sources. First, to strengthen the management of business tax, enterprise income tax, personal income tax and other key taxes, and strive to complete the municipal bureau of business tax, enterprise income tax, personal income tax growth of 18%, 16%, 16% of the assessment goals, pulling the growth of local tax revenue; (www.zhlzw.com中华励志网 )Second, to grasp the tracking and monitoring of the large tax sources, to promote the growth of local tax revenue. Through the control of large tax source households, the accuracy of revenue forecasting is gradually improved to serve the organization of revenue work. Thirdly, it establishes a tax control system for county-level key engineering projects to monitor the progress of project construction and the progress of revenue. The fourth is to adhere to the principle of economic taxation to carry out revenue analysis and forecasting, to strengthen the horizontal and vertical comparison of the macro tax burden level, to grasp the major factors affecting the changes in revenue in a timely manner, to find out the weak links, and to provide the basis for strengthening the management.
3, in doing a good job of monitoring key tax sources at the same time, grasp the hidden tax sources and mobile tax sources control. Make full use of the comprehensive tax information, screening, organizing and confirming tax-related information, timely detection and control of hidden tax sources and mobile tax sources.
4, continue to do a good job of business tax, resource tax information census, enterprise income tax tax source survey and urban land use tax, property tax tax source census, establish and improve the census file information, timely maintenance and updating, make full use of the census, survey information, analysis and forecasting of the income of the relevant taxes, a comprehensive grasp of the distribution of tax sources, and to increase the monitoring of tax sources.
Two, establish scientific, refined tax management concept, strengthen the single tax and key industry tax management.
Establishing the concept of scientific and refined tax management, and striving to realize the "two changes" in the concept of tax management, i.e., changing from purely managing policies to managing policies but also grasping management and services, and from purely grasping management to grasping management but also grasping revenues. Actively do a good job of policy research and implementation, constantly improve the management system, the implementation of classification, sub-industry, sub-tax management measures, to achieve standardized management on the basis of scientific and refined. Focus on the following specific tasks.
(1) Establishment of classification management system. The implementation of classification management is an important way of scientific and refined tax management and an important means to improve the quality and efficiency of tax collection and management. According to the characteristics of each type of tax and the specific situation of tax sources, they are categorized according to their size, different tax credit ratings, and whether their financial systems are sound or not, and a targeted management approach is implemented. For large enterprises and key tax source enterprises, enterprises with good tax credit should strengthen the daily management and do a good job of tracking services, and strengthen the analysis and assessment of tax sources; for a few small and medium-sized enterprises with unsound accounts and documents, they should do a good job of approved levies, and reasonably determine the standards and scope of approved levies, so as to ensure the fairness and reasonableness of the approved levies
(2) Implementation of sub-industry management. According to the characteristics of different industries, focusing on the implementation of the real estate development enterprises tax collection and management of the interim measures, improve the construction industry tax management methods, study of medical and health care institutions tax collection and management methods, rectify all kinds of intermediaries tax management; in the investigation and research based on research and development of the county's food and beverage industry and the housing rental industry tax management methods.
(3) continue to do a good job of sub-tax management. According to the characteristics of each type of tax, focus on business tax, enterprise income tax, personal income tax and other main taxes and resource tax, stamp duty, land value-added tax, vehicle and vessel use tax and other easy to miss the management of difficult to manage taxes. Specifically:
One is to strengthen the management of business tax. Standardize the management of business tax for catering, housing rental, decoration and other industries, strengthen the management of business tax for the construction industry, real estate industry, passenger and freight transportation industry, and emerging services, and ensure that the business tax grows by more than 18%
The second is to strengthen the management of enterprise income tax. Conscientiously implement the enterprise income tax "manage the tax base, improve the remittance, strengthen the assessment, classification and management" × × word policy, strengthen the taxpayer (www.zhlzw.com中华励志网 ) pre-tax deductions and cost accounting management, do a good job of the 2016 enterprise income tax remittance work, highlighting the implementation of policies, tracking, monitoring and inspection and other dynamic management. The company will continue to implement the approved collection method for enterprise income tax, deepen tax assessment, and ensure that the enterprise income tax will grow by more than 16%.
Thirdly, it is to strengthen the management of personal income tax. In accordance with the "four-one-three" working idea put forward by the State Administration of Taxation, the State Administration of Taxation actively implements the personal income tax to establish a personal income file management system and withholding and payment account system, grasps the full and full management of the personal income tax, and continues to strengthen the focus of the management of the personal income tax of high-income earners and expatriates and the industry, as well as the management of the source of tax sources, to ensure that the personal income tax grows by more than 16%. Individual income tax growth of more than 16%.
Fourth, deepen the approved collection of stamp duty, implement the implementation rules of the Interim Regulations on Vehicle and Vessel Tax and related policies, implement the Interim Measures for the Administration of Land Value-added Tax Advance Collection and Settlement for Real Estate Development Enterprises, and strictly monitor the dynamics of the tax sources of the property tax and the land use tax.
Fifth, the system of strict administrative approval of taxes, and further standardize the behavior of administrative approval of taxes, such as tax reductions, exemptions and other taxes. We will do a good job in the implementation of the follow-up management measures for the cancellation and decentralization of the approval (verification) projects of the relevant tax types, strengthen the follow-up management of the decentralization and cancellation of the administrative approval (audit) matters, and further improve the management system of the various accounts
Fifthly, we will strive to collaborate with the SAT to implement the networking of the national and local tax bureaus, broaden the channels of information exchange, and strengthen the management of the source of the urban maintenance and construction tax and the surcharge on education fees.
Three, give full play to the role of tax regulation, service economic and social development
Continuously around the local economic construction, building a moderately prosperous society in all aspects of the goal of the struggle, advancing with the times, changing the concepts, and firmly set up the economic view of tax and economic decision tax, tax to promote the guiding ideology of economic development, to give full play to the role of the local tax function, and the implementation of the various preferential policies for local taxes. Actively study the economic system reform in the new situation, new problems, for the leadership as a good adviser, for the county's economic development to make positive contributions.
1, the implementation of the policy of tapping the potential to promote tax revenue growth. To fully implement the tax policy, for the grass-roots units in the management of the policy problems encountered in the levy, part of the provisions of the ambiguous, inappropriate for the operation of the policy to standardize and improve, and at the same time actively reflecting to the upper levels of the new situation and new issues that arise, and to properly solve the problem of tax-related policies.
2, the implementation of various tax preferential policies to serve economic development and maintain social stability. Conscientiously implement the relevant tax preferential policies, and guide enterprises and individuals to make full and good use of the preferential policies. Implement preferential policies for high-tech industries, private economy, comprehensive utilization of resources enterprises, etc., to promote the development of enterprises (www.zhlzw.com中华励志网 ); conscientiously implement the re-employment of laid-off unemployed people, the military cadres to choose their own jobs, urban retired soldiers to seek self-employment, welfare enterprises and other preferential tax policies, and vigorously support the disadvantaged groups, do a good job of tax services, and maintain social stability. Stability.
Fourth, carry out tax research and study, improve the level of tax management
To do a good job in tax management research is the prerequisite for studying and solving new problems and contradictions in the work of tax management, and it is the basis for improving the level of tax management. In the actual work, focus on a few research studies:
One is to do a good job in the implementation of the policy research, to ensure that the policy is correct, timely implementation in place. Mainly focus on major tax policy changes and tax revenue, economic relations research, such as business tax starting point adjustment research;
Two is centered on strengthening the key industry tax management, construction, leasing, catering and other industry research, for the development of practical industry management approach to provide a basis. Mainly: to carry out the construction industry business tax research, explore the construction industry business tax network management ideas; to do a good job in the leasing industry research, focusing on how to give full play to the role of comprehensive social tax management, take the form of entrusted levy, tax management of the leasing industry into the normal track; to carry out research on catering tax, summarize the experience of the catering industry tax management, and to explore measures to further strengthen the management of the industry;
The third is to carry out special topics to strengthen the tax management of the industry, to provide a basis for the development of practical management methods. p>Third is to improve the research on special topics, focusing on economic development and tax management of hot spots, difficulties, key issues for the leadership to provide the basis for decision-making. Mainly to actively carry out the use of tax policy to increase revenue and increase the proportion of the two research, in order to promote local economic development services;
Fourth, according to the deployment of the higher levels, to do a good job of the tax system reform research.
Fifth, constantly strengthen political learning and business training, comprehensively improve the quality of tax administrators.
(I) strengthen political theory learning. Conscientiously study and implement the spirit of xxx big, xxx session of the fourth plenum, establish and implement the scientific concept of development, and strive to improve their own political quality and working ability; according to the characteristics of the work, and solidly carry out the "keep *** party members advanced education readings" as the basic content of theoretical learning, and actively participate in the party members of the advanced education activities; comprehensively improve the quality of the section personnel.
(ii) effectively strengthen the style and integrity of construction, further change the style of work, enhance the sense of service, and strive to cultivate the thunder and lightning, pragmatic and practical style of work, and effectively transform functions, improve efficiency and service level.
(3) further increase the business training of tax administrators to ensure that tax administrators correctly understand the tax policy and accurately implement the policy without major deviations.
Sixth, conscientiously complete the work assigned by the leadership and other temporary work.