¡¡The local taxation bureaus and sub-bureaus
in each district and county£¬each office of the city bureau£º
In order to strengthen the taxation management and effectively push
forward the implementation of taxation evaluation, we hereby, combining
the practical situation of the tax collection and management by
local taxation system of our city, notify you of the matters about
strengthening the taxation evaluation as follows,
1. Fully understand the necessity of the implementation of taxation
evaluation
The implementation of taxation evaluation is the needs of insisting
on people first, implementing humanizing management, improve taxation
services, creating favorable taxation environment and implementing
the developmental ideal of taxation economy; it is the needs of
increasing administration efficiency, reducing taxation cost, effectively
implementing access system, enhancing the pertinence of taxation
check and giving play to its overawing functions; it is the requirements
of fully taking use of informatization achievements and establishing
modern public management departments connecting with international
practice; it also is the reform orientation of the taxation collection
and management by local taxation system of our city.
2. Establish the organizational framework of taxation evaluation
On the basis of setting up taxation evaluation office in city bureau,
those units without evaluation section can temporarily implement
the management mode of ¡°two organs, one group ¡± with check section,
taking charge of guiding, coordinating, checking, and supervising
the taxation evaluation and taxation credit level evaluation in
the whole bureau. Each bureau shall, as soon as possible, adjust
and renew operation backbones, substantiate taxation evaluation
posts, and appoint a section chief to specially see to taxation
evaluation; each bureau can, according to the practical situation
of tax collection and management in local area and in prior to the
control of the whole framework establishment, build some special
taxation evaluation office, implementing the taxation evaluation,
interview, information by letter, taxation credit level evaluation
and model survey on major industries; each bureau taxation office
shall implement daily evaluation of taxation registration, contribution
declaration, taxation expenses management and invoice usage; each
taxation administration of each bureau shall, according to the characters
of sub-managing taxes categories, guide the taxation evaluation
of fundamental bureaus.
3. Taking trade evaluation as breakthrough point, set up taxation
evaluation index system
To study and establish the taxation evaluation index system is one
of the key issues for the effective implementation of taxation evaluation.
The taxation evaluation index shall be established on trade management,
accounting and relative policy characters so as to form effective
analysis methods. It shall, through taxation information evaluation,
find out taxation problems, implement interview and informing by
letter, offer case sources to taxation check and feed back the problems
in collection and management so as to organize taxation income,
regulate taxation behavior, improve taxation collection and management
and offer check the case sources. At present, we shall put emphasis
on researching and building the evaluation index giving priority
to trades, continue implementing the experimental taxation evaluation
units of real estate and logistics management trade, based on the
experimental units further improve the taxation evaluation methods
for real estate and logistics management trade, and work out operational
and instructiveness ¡°Taxation Evaluation Operation Handbook¡± so
as to accelerate and regulate the taxation evaluation. In addition,
each unit can, with respect to the practical taxation collection
and management of their jurisdiction, actively implement taxation
evaluation of ¡°small item¡±, summarize, accumulate experience in
time and strive for actual effects.
4. Based on information system, develop taxation evaluation in an
all round way
The main tasks of present taxation evaluation are as follows: first,
optimize informatization system of taxation evaluation and succeed
in the popularization of taxation evaluation module of comprehensive
service management information system so as to implement informatization
management on each process of amanuensis, machine account, statistical
forms and cases, and so on. Second, guarantee the accuracy, integrity
and efficiency. Each unit shall appoint personnel to clear and complement
the transferred and pressed data. The major work on the stage is
to make up the type-in of ¡°Basic Financial Index Information of
Enterprises¡±. Third, study the application of software tool SPSS
in taxation evaluation. Fourth, actively accelerate on-line declaration
and enhance the efficiency of information collection. Fifth, establish
standard and methods for selecting the target evaluated.
5. Energetically broaden the information collection channel and
effectively implement taxation evaluation
To implement taxation evaluation, we shall take information, provided
by the comprehensive service management information system of our
local taxation system, as the basis. Meanwhile, the city bureau
innovates the declaration forms of major trades and categories of
taxes, optimizing the declaration content from the demands of taxation
evaluation, and based on the simplification of daily declaration
raise the one-time year-end information volume. Furthermore, we
shall actively expand the channels of information collection to
furthest obtain the information of other governmental functional
departments and management departments form relative trades as the
supplement, making use of the index system from city bureau, adjust
measures to local conditions to creatively implement taxation evaluation.
6. Increase the operation level of the taxation evaluation personnel
Taxation evaluation is a comprehensive, systematic and complex operation
on analyzing taxation materials and relative information. Taxation
evaluation requires relatively high on such comprehensive qualities
for taxation evaluation personnel as taxation policy, accounting
knowledge, taxation collection experience, analytical judge capability
and computer operation level, etc. In order to meet the requirements
of taxation evaluation, each unit shall strengthen the training
on operation skills for taxation evaluation. In the second half
of the year, city bureau will organize two training activities,
taxation evaluation and taxation interview skills, to reinforce
the operational capabilities on evaluation rules and evaluation
index.
7. Strengthen guidance and actively accelerate taxation evaluation
Main chiefs of each units shall put emphasis on taxation evaluation,
deeply study the rules of taxation evaluation, starting with solving
the bottleneck restrict of taxation evaluation, take effective measures
to reach such goals as thoughts and understanding, functions conversion,
system implementation and working standard. Be brave in practice
and innovation and actively push forward the taxation evaluation
so as to enable the work obtain material breakthrough. Strive to
make taxation evaluation rate reach 20%, and for enterprises at
taxation credit A, necessary evaluation shall be implemented. Taxation
evaluation office of city bureau shall establish statistical form
system and quarterly notify the implement situation of taxation
evaluation in each bureau.
In addition, for the supplementary tax, late fee and penalty through
taxation evaluation, pay-in warrant shall be printed based on taxation
evaluation module, with the system default tax types of ¡°evaluation
taxation supplement¡± , so as to check the effects of taxation revaluation.
¡¡July 19, 2004
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