After the reform, the way of tax collection and management is

20 18 is the year of reform, and the reform of national tax and local tax collection and management system is breaking the waves. Behind the reform is not only the optimization and remodeling of tax collection and management process, but also the progress of tax collection and management methods. With the deepening of the reform of tax institutions, the basic, pillar and supporting role of taxation in national governance has been continuously enhanced, and a beautiful picture of tax modernization is slowly unfolding.

Consolidate the foundation of tax informatization

"The tax industry must have a brilliant tomorrow, relying on reform, and the key is informationization." Wang Jun, Party Secretary and Director of State Taxation Administration of The People's Republic of China, said during his inspection of Zhejiang Collection and Management Base.

Zhejiang collection and management base is the "frontline headquarters" for the integration and optimization of the information system for the reform of national tax and local tax collection and management system. The top tax informatization talents in China are gathered here. Referring to the project management mode, they simulated the scene of "listing" and "finalizing" tax agencies step by step in advance, and conducted full-volume and multi-dimensional tests on more than 280 business items, 470 business processes, 1.300 certificates and 1.48 external documents through sand table deduction.

"Information system integration and optimization is an important part of the reform of national tax and local tax collection and management system. Only by integrating and optimizing the information system, ensuring the smooth operation of the business and facilitating taxpayers to pay taxes can we ensure the smooth progress of the reform of the national tax and local tax collection and management system. " Rao Lixin, director of the Department of Administration and Science and Technology Development of State Taxation Administration of The People's Republic of China, said.

The integration and optimization of information system is an extremely complicated system engineering, which needs to go through eight stages, such as listing, setting, managing users and merging three-level databases of provinces, cities and counties. There is no doubt that this is an extremely arduous task.

Only when it is difficult can you be brave; Only by tempering can we achieve. A series of battles related to tax development involving hundreds of millions of data collection and management have quietly started:

—— In order to ensure the smooth implementation of the system upgrade when the provinces, cities and counties are listed, tens of thousands of people from the State Taxation Bureau to the sub-bureaus (offices) burn the midnight oil to ensure the complete success of the system upgrade, the orderly taxation service hall and the smooth online taxation;

—— 201810125 October, the "three decisions" provisions of all county and township tax bureaus in China were put in place. In order to ensure uniform service and law enforcement in the name of a new institution during the collection period of 1 1, and not to interrupt taxpayers' tax collection, the national tax system adopted the "live working" mode, and organized 46,000 tax cadres to complete the system upgrade in seven nights;

—— 20181031,the national unified work platform was officially put into operation, and all online units * * * trained taxpayers 1 10000, and completed relevant basic code tables and parameter tables 10000. ......

Another more arduous battle-the merger of the "Golden Three" is in full swing. "The' Jinsan' consolidated database is not simply to merge the two databases, but to further sort out and integrate the business processes, post responsibility system and staffing of the original national tax and the original local tax through system integration." According to Su Xiaoquan, deputy director of the Department of Tax Collection and Science and Technology Development of State Taxation Administration of The People's Republic of China, only the data cleaning work before the merger of the "Golden Three" database needs to compare the basic information records of hundreds of millions of taxpayers.

As the pilot units approved in advance, 20 19, 1, Zhejiang Province and Ningbo City have officially launched the "Golden Three" system with parallel databases, which will be promoted nationwide one after another. Driven by the integrated and unified tax information system, the level of networking, digitalization and intelligence of tax governance will be continuously improved in the future.

Innovating tax collection and management system

Norm means rule of law, fairness and rules, as well as standardization, process and convenience.

The reform of national tax and local tax collection and management system is the remodeling of tax collection and management system. Taking the reform as an opportunity, the tax authorities have comprehensively cleaned up and revised the system that is incompatible with the reform spirit of "simplifying administration and decentralizing power, strengthening supervision and improving services" and actively constructed a scientific, strict, standardized and unified tax collection and management system.

-Deepening the administration of power and decentralization, and adopting measures of "administration of power and decentralization" to increase market vitality. The tax authorities have greatly simplified the procedures for the start-up and cancellation of enterprises, comprehensively promoted the process of reducing trials, items and capital, constantly improved the filing methods, and constantly implemented various tax reduction policies, which added new vitality to the development of enterprises.

The accelerating cancellation of individual taxes is one of the highlights.

The tax collector of Shijiazhuang Yunban Trading Co., Ltd. came to the "special window for tax clearance and cancellation" of the tax service hall of Chang 'an District Taxation Bureau in Shijiazhuang City to handle the cancellation of the enterprise. After accepting the application, the staff of the Tax Service Office issued a tax payment certificate for her on the spot. "I thought I had to run two more times, but I didn't expect it to be done in more than 20 minutes." Ren Xiaoxuan gave a thumbs-up sign.

Moreover, a series of innovative measures for tax collection and management have taken root, giving taxpayers a better sense of acquisition, such as canceling the tax management certificate for going out to operate, compressing the time limit for invoice application, comprehensively cleaning up tax-related information, comprehensively improving tax filing management, and comprehensively cleaning up tax-related certificates.

-improve the level of tax law enforcement through "standardization+transparency" and promote the creation of a fair tax environment. The tax authorities further reduce the discretionary space, strengthen the supervision of tax law enforcement, create a "tight suit" of tax law enforcement power, and promote tax law enforcement to be more standardized, fair and transparent.

In the reform of the collection and management system of national tax and local tax, the tax authorities unify the enforcement standards and policies such as administrative punishment, clarify the rules such as "one penalty for one thing", further standardize and reduce tax inspections, and in principle require the same enterprise to conduct inspections at most once in the same year, further restricting law enforcement forces and reducing compliance costs.

The tax authorities have also strengthened the supervision of tax law enforcement, improved and perfected three systems: publicity of administrative law enforcement, record of the whole process of law enforcement and legality review of major law enforcement decisions, and launched an "internal control supervision platform" in the national tax system to reduce the occurrence of law enforcement errors by means of information technology.

Explore the new mechanism of tax collection and management

Under the background of the reform of national tax and local tax collection and management system, tax authorities have fully implemented real-name taxation and risk management.

-Full implementation of real-name taxation. The tax authorities standardize the tax collection process, information collection scope and verification means in real-name registration system, so as to prevent criminals from engaging in tax-related illegal activities by using other people's identities at the source. Taxpayers who have collected and verified real-name information do not need to provide registration certificates and copies of ID cards when handling related tax-related matters again.

Yi Accountant of Songyuan Agricultural Cooperative in Lianyuan City, Hunan Province took the ticket approval form, ID card and business license, and only went to the tax office once and applied for 25 special VAT invoices. At the same time, she was told that as long as she passed the real-name authentication, she could be registered as a general VAT taxpayer in the future without submitting a business license. "Taxation is really different now. Merge optimization is much more convenient. " Yi Accounting said with emotion. There are not a few taxpayers who enjoy the convenience of taxation in real-name registration system like Yi Accounting. Up to now, the national taxpayer's real-name tax rate has exceeded 70%.

-Big data has achieved remarkable results in supporting risk management. Tax data quick retrieval manual, data dictionary, data resource catalogue, data supermarket. ............................................................................................................................................................

More big data collection and management methods have sprung up. In 20 18, tax authorities at all levels innovated "computer scanning+manual professional re-evaluation", "key enterprise analysis+industry replication and promotion" and "invoice data utilization+chain analysis" to continuously improve the accuracy of tax risk analysis.

Change the way of tax collection and management

20 19 65438+ 10 1, the new individual income tax law has been fully implemented, and the change of tax structure has brought about changes in the way of collection and management.

"With the increasing diversification of people's income, some people's income may come from several different units, and it is difficult for a certain unit to withhold and pay." In the view of Li, a professor at the National Accounting Institute, in the face of a large number of natural persons, personal income tax collection and management should also be the responsibility of taxpayers, allowing individuals to declare and pay independently, and tax authorities should bear corresponding regulatory responsibilities.

To this end, the State Administration of Taxation actively explores the establishment of a natural person tax collection and management mechanism that is compatible with the personal income tax reform, and develops and continuously upgrades the natural person tax collection and management system (ITS) based on the "Golden Three System". The new tax collection and management mode of "withholding, self-declaration, final settlement, overpayment and underpayment, service optimization and spot check afterwards" has been clarified, the institutional framework of "one notice +N supporting collection and management methods +N operation guidelines" has been established, and the post responsibility system of "managing households+managing people+managing affairs" has been formulated, which will help the reform of personal income tax with the change of collection and management mode and management concept.

The greater change in the way of tax collection and management is reflected in the important role of taxation in promoting the modernization of the national governance system and governance capacity.

With the "three decisions" of provincial tax agencies, the Tax Economic Analysis Office, as a brand-new internal organization, appears in people's field of vision and undertakes the functional orientation of using tax data to serve national governance.

Fang Kai, director of the Tax Economic Analysis Division of Anhui Provincial Taxation Bureau, said: "In the past, tax data were scattered between national tax and local tax. After the merger, the provincial bureau had a special tax analysis agency, and the tax data finally came together. The reformed tax economic analysis will be more accurate and comprehensive. "

Since the reform, a series of tax economic analysis has achieved fruitful results:

Based on the reality of contiguous deep poverty, abundant energy and fragile ecology in ethnic minority areas, Sichuan Provincial Taxation Bureau put forward reasonable suggestions on promoting innovative poverty alleviation, intellectual poverty alleviation and green poverty alleviation through the analysis of tax economic data.

The Taxation Bureau of Guangxi Zhuang Autonomous Region carries out tax economic analysis and policy effect analysis around the high-quality development of manufacturing industry and county economy, and actively makes suggestions and suggestions for promoting the high-quality development of the whole region's economy.

Dalian Taxation Bureau makes use of large tax data such as invoices to make an in-depth analysis of the development status and existing problems of the new kinetic energy industry in the city. ......

There is no end to innovation and no end to reform. All effective management is a process of continuous improvement. In accordance with the requirements of building an optimized, efficient and unified tax collection and management system, the tax authorities will adhere to reform and innovation, linkage and integration, constantly reform and improve the tax collection and management system, optimize and upgrade the information system, and lay a solid foundation for promoting tax modernization in the new era with high quality.