Beijing Local Taxation Bureau Forwarding the Notice on Strengthening the Taxation Evaluation  
Jing Di Shui Ping (2004) No. 339

¡¡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