What are the 5C and 5R of the IRS

5C refers to the 5C monitoring and evaluation system for the quality of collection and management, and the 5R principle refers to the procurement of materials at the right time, the right quality, the right quantity, the right price and the right place.

The 5C system is as follows:

Covering the five main dimensions of "levy, service, control, inspection and correction", it objectively reflects the quality of tax administration of the tax authorities based on the data of tax levy and management, through various types of indicator models, for tax levy and management of tax service, tax service, risk prevention and control, tax inspection, and legal correction.

During the epidemic prevention and control period, in order to implement the deepening of the value-added tax reform, support for advanced manufacturing industry, support for the development of small and micro-enterprises and other tax cuts and fee reduction policies, the tax department in the realization of tax reductions and refunds of the efficiency is also particularly important, efficient tax refund mechanism and processing efficiency can be timely realization of the policy dividends, is conducive to the flow of enterprise funds, boost the confidence of the development of enterprises.

The 5R principle refers to the procurement of materials at the right time, the right quality, the right quantity, the right price and the right place.

Comprehensively building a tax supervision system, exploring the establishment of a 5R control index system for the quality of collection and management, and establishing a new tax supervision system based on "credit + risk" supervision. By realizing the 5Rs, we can ensure that the demand, cost, and quality of material supply are met.

Legal basis:

Opinions on Further Deepening the Reform of Tax Administration

(xiii) Effectively reduce the burden of tax payment. Actively collect data through the information system, strengthen the interdepartmental data **** enjoy, and strive to reduce the taxpayer payer repeated reporting. It has fully implemented the commitment system for informing tax proof matters, expanded the matters for which shortcomings are allowed, and continued to expand the scope of tax-related information to be retained for inspection instead of being submitted beforehand.

(xiv) Comprehensively improve the way of tax and fee payment, basically realizing that enterprise tax matters can be handled online and individual tax matters can be handheld by 2021, and completing the unified and standardized e-tax bureau nationwide by 2022, and continuously expanding the "non-contact" and "no-meeting" services. The e-tax bureau will be completed in 2022, and the "non-contact" and "no-meeting" services will be continuously expanded. Gradually change the traditional declaration mode with forms as the carrier, and basically realize automatic data extraction, automatic tax calculation and automatic pre-filling of declarations by the information system in 2023, and taxpayers and contributors can submit them online after confirming or making corrections.

(xv) Continuously reduce the number and time of tax payments. Implementing the Regulations on Optimizing Business Environment, benchmarking against international advanced levels, vigorously promoting integrated declaration of tax (fee) types, simplifying and merging the levy period of some tax types in accordance with the law, and reducing the number of times and time for declaration. Expanding the scope of inter-departmental data*** enjoyment, accelerating the speed of processing all aspects of export tax refund matters for enterprises, and compressing the average time for processing normal export tax refunds by the tax authorities to less than six working days by 2022, and further shortening the processing time for high-credit-ranking enterprises.

(xvi) Actively implement intelligent personalized services. The 12366 tax service platform has been comprehensively upgraded, accelerating the transformation to 24-hour intelligent consultation, and basically realizing the "one-line answer" for national consultation in 2022. Tax big data will be used to analyze and identify the actual experience and individual needs of taxpayers and fee payers, so as to accurately provide online services. We will continue to optimize offline services to better meet the service needs of special people and special matters.

Ordinance on Optimization of Business Environment, Article 24 The government and its relevant departments shall strictly implement the national policies on tax reduction and fee reduction, and study and solve specific problems in the implementation of policies in a timely manner to ensure that the tax reduction and fee reduction policies are comprehensive and timely to benefit the market players.