Discussion on how to strengthen the interface between the internal operations of inspection and collection management

This tax collection management system based on the separation of "tax source management, collection management and inspection management" reflects the development direction of China's tax administration. Practice has proved that the new tax collection and management mode has adapted to the development requirements of the market economy at the present stage. However, in the process of converting the old and new tax collection and management systems, there are inevitably some problems, for example, how to coordinate between the tax collection management before and during the event and the tax inspection management after the event, and how to connect the internal business? This has become an unavoidable problem in front of everyone. This paper discusses the following aspects. First, the problem of internal business connection between inspection and collection management (a) The overall management efficiency of tax inspection has not been fully realized. Tax management mainly focuses on the management of tax collection work, and ignores the promotion effect of inspection on tax management. Since the abolition of the system of the special administrator in charge of households, due to the continuous improvement of the level of scientific and technological management of taxation, diversified declaration, centralized collection, classification management and other means are fully utilized, which effectively promotes the standardized management of taxation within the tax administration. However, the order of tax payment in society has not yet been fundamentally improved, and taxpayers' awareness of tax payment has not been sufficiently raised. The tax administration has put too much emphasis on the declaration rate, the rate of revenue collection and some formal norms, while neglecting the basic management and fine management of taxpayers, resulting in the frequent occurrence of such major cases as the Tieben case, Tongzhou "4.29", Lianshui "2.26", etc. These problems can only be solved by the tax administration. These problems can only be found and dealt with through tax inspection, and the lack of certain interface and constraints between inspection and collection and management makes such problems not be fundamentally managed, of course, the reasons for this are also related to the current tax system. (ii) Tax inspection has few sources of information and poor feedback channels. Tax inspection is only responsible for the taxpayer's previous tax situation to check, at present from the tax management operation mechanism, is not up to the degree of information *** enjoy, and did not establish an effective information transfer channels, inspection information in addition to limited tax return information, write-off information, information, from the levy management to obtain the implementation of the tax inspection of the source of the case is very little information. (iii) Tax inspection and collection management cannot be fully coordinated. At present, the inspection recommendation system is not perfect, and there is no provision for feedback from the levy management department on the rectification of the recommendation; the inspection department has found out the problems, and has issued inspection recommendations to the levy management department, but the management department does not know whether or not the specific problems exist and whether or not they have been "correctly treated". For the taxpayers who have not paid the overdue tax, the inspection department has served a notice of ticket control (ticket suspension) to the collection and management department, but the two sides have not established an effective feedback channel, and there is no way to know whether the taxpayers have really implemented the enforcement measures, which has weakened the enforcement of the inspection, and has put the management and the inspection work in the situation of managing a section of the work of each party. Third, a few suggestions on the internal business connection between inspection and levy management How to rationalize the relationship between inspection and levy management? How to strengthen the internal business connection between the two? The author suggests that we should start from the following aspects: (1) Correctly understand the responsibilities and links between the two Tax inspection, collection management are the content of tax management, belonging to the different aspects of tax management, once disconnected, it will inevitably affect the quality and efficiency of the entire tax management. The two are the division of labor within the tax authorities, which are both relatively independent management links or departments, and an organic whole that depends on, restrains and promotes each other. Their duties have their own focuses and intersections. Tax inspection and collection management have the functions of organizing tax revenues and publicizing tax laws; the function of inspection focuses on checking and cracking down on tax violations; and collection management focuses on tax management and strengthening the monitoring of tax sources. Both of them have unshirkable responsibilities in improving work efficiency, enhancing the effect of monitoring tax sources, rationally using human resources, combating tax evasion and maintaining tax order in accordance with the law. (II) Strengthening the connection of internal business by taking collaboration and linkage points as a hand 1. Strengthening the connection of the Golden Tax Co-ordination In the work of the Golden Tax Co-ordination, it is necessary to make clear the respective responsibilities of the inspection and the levy and control. The levy management department shall be responsible for the audit and inspection of technical errors, such as input errors, having declared but omitted to collect, misreported as uncontrolled or invalid invoices, etc., as well as general irregularities involving invoices; and the inspection department shall be responsible for the inspection of suspected tax evasion and fraudulent invoices that need to be investigated and dealt with by filing a case of concordance investigation. Regularly each month, it shall clear the VAT invoices and other invoices to be checked in the concurrent checking system to the levy management department, and give feedback to the levy management department on the invoices transferred by the levy management department that need to be filed and the results of the entrusted concurrent checking to the levy management department. Both the inspection department and the levy management department should strengthen the close cooperation in the handover procedure, and both sides should ensure that the co-inspection is replied on time. Meanwhile, the levy management department should establish a co-inspection account to record the contents of the letter sent, the time of replying to the letter, the result of the co-inspection, etc., and the information of the co-inspection and evidence collection shall be bound into a book and filed in accordance with the relevant regulations. 2. Gradually establish the working mechanism of tax assessment to provide sources of cases for audit Tax assessment, as a new type of tax management, is different from tax inspection and tax audit in the traditional sense, and its main function lies in counseling taxpayers to declare tax accurately in accordance with the law, and it should dilute the concept of "check" from the procedure, and take the initiative in conveying sources of cases for tax audit. It should dilute the concept of "check" in terms of procedure and take the initiative to channel case sources for tax inspection. The Regulations on Tax Assessment Work of Jiangsu Provincial State Taxation Bureau stipulates that the tax assessment business management department shall exchange information with the inspection department at its own level when determining the tax assessment object, and the taxpayers who have been included in the inspection object or are to be included in the inspection object shall not be the object of tax assessment, but must inform the inspection department of the relevant doubtful points. At the same time, it is stipulated that the levy management department should produce the "Opinion on Tax Assessment to be Handled" and the "Tax Assessment Referral Sheet" to refer to the inspection department for further checking in five cases. Therefore, the levy management department shall promptly transfer the cases found in tax assessment in accordance with the law, and the inspection department shall also try to prioritize the arrangement of investigation and timely feedback of the inspection situation. Only by gradually establishing a working mechanism to provide sources of cases for inspection, can we eliminate the defects of aimlessness and inability to grasp the key points of previous inspection cases, assessment and inspection promote and restrain each other, assessment of tax evasion clues found and sent to the inspection will multiply the sources of cases for inspection, and the deterrent effect of inspection and investigation will make taxpayers take the initiative to cooperate with each other, correct their tax payment attitude, and declare truthfully in the process of assessment, thus enhancing the ability of the collection and management departments to make tax assessment and inspection reports. The deterrent effect of inspection and investigation will make taxpayers actively cooperate in the process of assessment, correct their tax payment attitude and declare truthfully, thus enhancing the accuracy of declaration and the quality of collection and management. 3. Define the functions of tax inspection and daily inspection Tax inspection is a function of the tax authorities under the law on tax administration. The tax administration department and the inspection department belong to the same internal business organization of the tax authorities, and if they do not divide their duties, it will inevitably lead to unclear division of work, unclear duties, disconnected management chain and ineffective monitoring of tax sources. The State Administration of Taxation has made it clear in the Opinions on Several Issues Concerning Further Strengthening the Basic Work of Tax Collection and Administration that daily inspection refers to the daily management behavior of the tax authorities in cleaning up the leakage households, verifying the invoices, reminding the taxpayers to report and pay the tax, evaluating the inquiries, and understanding the taxpayers' production and operation as well as their financial status, etc., which does not involve the verification of the case and systematic audit, and it is one of the basic work functions and management means of the tax collection and administration departments. The investigation and handling of tax violation cases (including case selection, inspection, trial and execution) are the responsibility of the Inspection Bureau. Therefore, the tax authorities should, according to the actual situation of each place, formulate specific inspection management methods, delineate the business boundaries between daily inspection and tax inspection in terms of the object, scope, nature, time and amount of inspection, put forward specific requirements for strengthening coordination and cooperation, and make clear the standards for the transfer of cases from daily inspection to play the role of the management with inspection. 4. Standardize the handover of tax documents and strengthen the ****sharing of information resources Standardizing the handover of tax documents and strengthening the ****sharing of information resources is a powerful means to solve the problem of collaboration and contact between the inspection and collection departments. On the one hand, the inspection department should pass the Decision on Tax Processing, Decision on Tax Administrative Penalty, and the Recommendation on Tax Inspection on the weak links of levy and management found in the process of inspection to the levy and management department in a timely manner within the first time, and do a good job of handing over the formalities. On the other hand, the information of the investigated and closed cases will be formed into "electronic documents" and published in the LAN of the tax system, or the announcement materials will be made and posted in the tax hall of the levying department, so as to enjoy the real-time *** enjoyment with the levying department, and to strengthen the daily management and inspection of the taxpayers under the jurisdiction. 5. Make concerted efforts to solve the problem of difficult implementation The implementation link is the last link of tax inspection, and the most difficult link in the whole inspection work. The deposit of the investigated tax not only reflects the quality of the inspection work, but also the efficiency of the collection and management work. The levy management personnel often contact with taxpayers and know the operation of taxpayers' funds. They should take advantage of this aspect and closely cooperate with the inspection department to strengthen the clearing and depositing of tax payments. At the same time, for some taxpayers who can't pay into the treasury on time, the enforcement measures taken by the Inspection Bureau, such as withholding bank deposits, stopping the supply of invoices, stopping the export tax rebate, etc., the levy management department should assist and give timely feedback on the enforcement situation. 6. Promote management and collection by inspection, and promote the improvement of the quality of collection and management The inspection department should pay attention to the summarization and analysis of the results of each inspection, and after the inspection, it should transfer the inspection proposal to the relevant collection and management departments in a timely manner, and give feedback to the industry-specific or generalized and tendency problems found in various types of inspections, and put forward effective and operable opinions and suggestions on how to strengthen the monitoring of the daily tax sources and the collection and management of tax revenues, and to plug the loopholes. They give effective and operable opinions and suggestions on how to strengthen the daily monitoring of tax sources and tax collection and management and plug the loopholes, giving full play to the supervisory and promotional roles of tax audits on tax collection and tax source management. The audit recommendations shall be in written form and divided into two categories: one is related to individual enterprises, which is proposed by the audit department after finding out the problems and delivering the audit information to the management; the other is of a general nature or involves a large number of enterprises, which is drafted by the audit department and publicized in the tax system. The management department shall strengthen the rectification for the problems suggested by the audit, report to the higher authorities on time, and report to the inspection department for record, so that the inspectors can understand the rectification situation of the taxpayers. (The author's unit: Rugao City State Taxation Bureau)