Institutional Functions of Shenyang Local Taxation Bureau

Internal organization setup (including directly affiliated units) Main responsibilities:

(1) Office organization responsibilities

Responsible for the daily government affairs of the Municipal Bureau; Responsible for drafting and reviewing relevant documents and reports; Responsible for meeting organization, secretarial affairs, official document management, document files, confidential communication, letters and visits, confidentiality, research, government information, supervision, office automation, handling of NPC and CPPCC proposals, and press release; To be responsible for formulating internal rules and regulations; To be responsible for the financial management of administrative organs and coordinate the administrative management of administrative organs; Responsible for the management of printing work.

(II) Institutional responsibilities of the Revenue Planning and Accounting Department

Responsible for compiling the long-term local tax planning and annual tax plan of the whole city and supervising their implementation; Responsible for the management and supervision of local tax accounting, statistics and tax collection, warehousing and refund; Responsible for the ticket management of local taxes, fees and funds; Responsible for tax source monitoring and investigation.

(III) Institutional responsibilities of the Financial Management Office

Responsible for the management, supervision and audit of the financial funds, fixed assets and special funds of the local tax system in the city, and the audit of the economic responsibility of leading cadres; Responsible for the preparation, review and summary of the city's local tax system financial budget and final accounts; Be responsible for receiving and allocating various funds; Responsible for the equipment management of the city's local tax system; Responsible for infrastructure financial management and government procurement.

(IV) Institutional responsibilities of the Policy and Regulation Department

Responsible for countersigning the tax-related documents of government departments, coordinating the tax administration departments according to tax laws, regulations and rules, and formulating and improving local tax regulatory documents; To investigate, analyze and evaluate the implementation of tax policies; Responsible for undertaking the examination and approval of tax and political examination and approval items; Responsible for hearing major tax cases; Responsible for organizing systematic tax law enforcement inspection; Responsible for the implementation of the tax law enforcement responsibility system; Responsible for the reform of tax administrative examination and approval system; Responsible for undertaking tax hearings, administrative reconsideration, administrative litigation and administrative compensation involving the Municipal Bureau, and providing relevant policy guidance to the system; Responsible for the statistical analysis of tax punishment cases; Responsible for editing and distributing the compilation of laws and regulations and the announcement of tax laws and regulations, and updating and maintaining the database of laws and regulations; Responsible for legal training; Responsible for investigation and study, and guide and coordinate the system to carry out the research work of tax theory.

(5) Institutional responsibilities of the Collection and Management and Science and Technology Development Department

Responsible for the comprehensive collection and management of local taxes in the city; Responsible for formulating corresponding rules and regulations, and responsible for interpreting and supervising their implementation; Responsible for organizing and implementing the reform of local tax collection and management in the city; Responsible for the management of local tax registration and tax declaration in the city; Responsible for the management of establishing accounts and verifying tax payable; Responsible for the comprehensive management of withholding and collecting taxes, formulate specific implementation measures, and explain and deal with the problems in implementation; Responsible for the tax agency of local taxes and the management of mass tax coordination and tax protection; Responsible for the quality assessment of tax collection and management of the city's local tax system.

(VI) Institutional responsibilities of the Audit Management Office (reporting center for illegal tax cases)

Responsible for formulating local tax audit rules, systems and work procedures in the city and supervising their implementation; To be responsible for guiding and supervising the local tax inspection; Responsible for organizing the implementation of special inspections, special inspections and review of inspection cases of local taxes and social insurance premiums; Responsible for accepting the report of tax-related cases in the city, the transfer of departments and the cases assigned by superiors; Responsible for organizing and coordinating the investigation and handling of major tax-related illegal cases in the city and cross-city and cross-county areas; Responsible for coordinating with public security, national tax and other relevant departments in cooperation and system construction; Responsible for establishing and managing the talent pool of tax inspectors; Responsible for the collection, collation, compilation and reporting of audit information; Responsible for foreign-related tax audit management.

(VII) Institutional responsibilities of the tax service office

Responsible for implementing the provisions of the provincial bureau on tax service; Responsible for the comprehensive coordination of the city's local tax system tax service; Responsible for formulating the tax service norms and standards of the city's local tax system and guiding the tax service of this system; Responsible for the construction and management of Shenyang local tax portal website and sub-websites of grass-roots bureaus; Responsible for the management of "12366" tax service hotline; Responsible for the coordination of tax consultation and tax counseling; Responsible for accepting complaints and reports about tax services; Responsible for organizing and implementing the investigation and study of tax service; Responsible for other work assigned by superiors.

(VIII) Institutional responsibilities of tax source management office (large enterprise tax management office)

Responsible for the formulation, work guidance and coordination of tax source management and tax assessment system; Responsible for processing and sorting out data and information related to tax source management and tax assessment; Responsible for the revision of the wrong data of the audit collection and management system; Responsible for supervising and inspecting the data entry quality of the collection and management system to ensure the accuracy and availability of the data of the collection and management system; Responsible for finding abnormal data information of the collection and management system, and giving feedback to relevant business departments and grass-roots bureaus; Be responsible for understanding and analyzing the demand of local tax authorities at all levels for tax data and information in carrying out local tax work; Responsible for providing data support for leadership decision-making; Responsible for other work assigned by the party group.

(IX) Institutional responsibilities of the Goods and Services Tax Office

Responsible for the collection and management of business tax, cultural construction fees, river maintenance fees, tax (fee) political investigation and tax (fee) source management; To be responsible for formulating specific measures for the collection and management of taxes (fees) in charge; To be responsible for explaining and handling the general problems in the implementation of relevant laws, regulations and rules; Responsible for the implementation of international tax agreements, anti-tax avoidance, international tax information exchange and the submission of tax certificates for foreign exchange sales and payment under non-trade and some capital projects; Responsible for handling specific tax-related examination and approval items such as tax reduction and exemption (fees); Responsible for the investigation of tax information; Handle other matters related to the taxes (fees) in charge.

(X) Institutional responsibilities of the Income Tax Office

Responsible for the collection and management of corporate income tax and personal income tax, tax administration research and tax source management; Responsible for formulating specific collection and management measures; To be responsible for explaining and handling the general problems in the implementation of relevant laws, regulations and rules; Responsible for handling the specific matters of tax exemption and approval, and handling other matters involving the taxes in charge.

(11) Institutional responsibilities of the Property and Behavior Tax Department

Responsible for the management of property tax, urban real estate tax, urban land use tax, vehicle and vessel use tax, land value-added tax, resource tax, stamp duty, urban maintenance and construction tax, education surcharge and local education surcharge; Responsible for forwarding the tax regulations and regulatory documents issued by the higher authorities, and formulating tax regulatory documents within the scope of authorization of the Provincial Local Taxation Bureau; Responsible for the supervision and inspection of the implementation of the tax documents of the tax collection bureaus; Responsible for the management of administrative examination and approval of taxes and fees; To be responsible for guiding and investigating the tax policies, tax collection management and income organization of the tax collection bureaus; Responsible for the entrusted collection of taxes; Responsible for coordinating relevant departments to carry out comprehensive tax administration; Responsible for reporting the problems existing in the tax policy and collection management to the leaders of the provincial bureau and the municipal bureau, and putting forward the handling opinions; Responsible for tax source management and tax assessment in charge of taxes and fees; Responsible for assisting in the integration of real estate tax, paying special attention to the integration of vehicle and vessel tax and land tax; To be responsible for carrying out research on tax policies and collection and management, and writing research reports; To be responsible for hearing cases reported by various tax collection bureaus; Responsible for the implementation of tax revenue, analyze the problems existing in revenue work, put forward rectification opinions and report them to relevant leaders; Responsible for investigating and calculating the taxes and fees that need to be reformed, and writing research reports.

(12) Responsibilities of the Social Insurance Department

Responsible for compiling the city's social insurance fees (including employment security fund for the disabled, trade union funds and other fees managed by the Social Security Department (branch), the same below), collecting work plans, long-term planning and supervising the implementation; Responsible for the collection and management of social insurance premiums in the city, and organize the formulation and drafting of normative documents on social insurance premiums; Responsible for communication and coordination with relevant departments, and do a good job of countersigning the relevant social insurance fee collection documents; Responsible for the dispatch, statistics, summary and analysis of the city's social insurance premium income, draft the city's social insurance premium income bulletin, and prepare the annual collection plan; Responsible for the management and monitoring of social insurance fee sources, including the statistics, summary and analysis of fee source statements, and the compilation of income statistics; To be responsible for the examination and approval management of deferred payment of social insurance premiums; Responsible for assisting relevant departments to do a good job in the assessment of the city's social insurance premium target management; Responsible for the business guidance, training and policy interpretation of the city's social insurance fee collection and management; Responsible for the testing, counseling and training of social insurance fee collection and management software; Responsible for conveying and implementing the spirit and work requirements of superiors, reporting and reflecting the relevant work situation and work suggestions to higher authorities.

(XIII) Institutional responsibilities of the Personnel Department

Responsible for formulating the cadre and personnel system and measures of the local tax system in the city according to relevant laws, regulations and rules, in accordance with the spirit of instructions from higher authorities and in combination with the reality of the local tax system; Responsible for the management of personnel, labor wages and organization establishment of the local tax system in the city according to the cadre management authority, and undertake the specific management of personnel, labor wages and organization establishment of the municipal bureau organs and directly affiliated units; Responsible for carrying out the construction of leading bodies at all levels and reserve cadres in accordance with the cadre management authority, and undertaking the management of leading bodies of grass-roots local taxation bureaus, cadres at corresponding levels and reserve cadres at grass-roots bureaus.

(14) Institutional responsibilities of the Education Department:

Responsible for systematic ideological and political work; Responsible for the establishment of systematic spiritual civilization, poverty alleviation, double support and * * * construction; Responsible for grass-roots construction; Responsible for performance appraisal and target management appraisal; Responsible for education and training; Responsible for academic education; Responsible for the management of professional talent pool.

(15) Institutional responsibilities of the Department of Retired Cadres

Responsible for providing services and management to retirees of the municipal bureau organs and directly affiliated units; To be responsible for formulating various working systems and management measures for the management of retirees; Responsible for establishing the management ledger of retirees, and perfecting, updating, counting, analyzing and receiving all the data information of retirees; To be responsible for drawing up the annual work plan and expenditure plan for retirees' management and activities; Responsible for organizing the political study, party organization life and various cultural and sports activities of retirees; Responsible for the daily service of retirees, listen to, understand and reflect the opinions and demands of the masses, and do a good job in ideological work; Responsible for drafting related information and news propaganda articles; Responsible for the statistics and research work involved; Responsible for other work assigned by superiors.

(XVI) Responsibilities of the Party Committee of the government

Responsible for the education, management and service of party member, the government organ and its directly affiliated unit; Responsible for the ideological and political work of the staff of the municipal bureau organs and directly affiliated units, and promoting the construction of spiritual civilization and harmonious organs; Responsible for the education, training and management of activists who are required to join the party by the municipal bureau organs and directly affiliated units, and do a good job in the development of party member; Assist the grassroots party organizations and mass organizations of the party group management organs; Cooperate with the cadre and personnel department to conduct assessment and democratic appraisal of the administrative leading cadres of the organs; Leading organs, trade unions, * * * Youth League, Women's Committee and other mass organizations work independently and responsibly.

(XVII) Institutional responsibilities of the supervision office (discipline inspection team)

Responsible for supervising and inspecting the implementation of the Party's line, principles, policies and resolutions, observing national laws and regulations, and implementing government decisions, orders and tax plans by resident departments and their subordinate systems; Responsible for the supervision and inspection of the party group and administrative leading group and their members stationed in the department to maintain the party's political discipline, implement democratic centralism, select and appoint leading cadres, and implement the responsibility system for building a clean and honest government and diligent work; Responsible for assisting the party group and administrative leading group in the resident department to organize and lead the party's work style and clean government building and anti-corruption work in the resident department and its subordinate system. Organize to convey and implement the principles, policies and resolutions of the superior discipline inspection commission and the party group of the provincial bureau on the anti-corruption struggle and the building of a clean and honest government, make work arrangements in light of the actual situation, and undertake the daily work of the city's local tax system to fight corruption and correct unhealthy trends in the industry; Responsible for assisting the party group and administrative leading group in the resident department to organize and lead the discipline inspection and supervision work in the resident department and its subordinate system, and inspecting and guiding the discipline inspection and supervision work of the discipline inspection commission of the Municipal Bureau and the branches; Responsible for the preliminary verification of the violation of party discipline and political discipline by the party group and administrative leading group and their members in the department; Participate in the investigation of cases in which the party group and administrative leading group and their members in the department violate the party discipline and political discipline; Organize the investigation of cases in which cadres and administrative supervision objects in party member who are stationed in the department * * * violate the party discipline and other important cases; To be responsible for accepting the reports and complaints against the Party organizations, party member and the objects of administrative supervision in the departments, and accepting the complaints against the disciplinary actions of party member and the objects of administrative supervision in the departments; Safeguard the legitimate rights of party member cadres and supervisory objects, and protect them from exercising their functions and powers according to law; To be responsible for putting forward opinions on the construction of a clean and honest government at the department (branch) level cadres and system-level cadres to be promoted by the Municipal Bureau; To be responsible for making suggestions on the establishment of discipline inspection and supervision institutions in the local tax system of the city and the appointment and removal of discipline inspection team leaders and personnel supervision department (unit) leaders in each branch; Organize full-time discipline inspection and supervision cadres of the city's local tax system to carry out business training in a planned way; To commend and reward units or individuals who have made contributions to discipline inspection and supervision and the anti-corruption struggle; Responsible for undertaking other tasks assigned by the Provincial Bureau, the Municipal Commission for Discipline Inspection, the Municipal Supervision Bureau and the Municipal Local Taxation Bureau.

(XVIII) Responsibilities of the invoice management organization

Responsible for formulating the invoice management measures, rules and regulations of the city's local tax system, and organizing their implementation; Responsible for the invoice printing plan management of the city's local tax system; Responsible for invoice warehouse management; Responsible for the management of invoice sale; Responsible for the management of internal invoice cancellation of the Municipal Bureau; Responsible for the management of invoice cost; Responsible for the maintenance of invoice system; Responsible for organizing the inspection of invoices in the whole city according to the authorization, organizing and coordinating the work of cracking down on the production, sale and use of fake invoices; Responsible for the design of uniform invoices in the city's local tax system and organizing invoice version change; Responsible for the organization of the city's local tax system invoice designated printing plant approval and management; Responsible for cooperating with relevant departments to carry out the management of ticket-related tax; Responsible for organizing the business training of invoice management personnel in the local tax system of the whole city; Responsible for handling letters and visits related to the management of local tax invoices.

(XIX) Responsibilities of the information center

Providing information services for the local tax system. Design, research, develop and apply local tax collection management software, train the business personnel of the city's local tax information system, collect and sort out relevant information, provide relevant consulting services, and provide services for the scientific tax collection and management work and office modernization.

(2) Institutional responsibilities of the comprehensive service center

Responsible for the procurement, registration, allocation, maintenance, storage and use of the fixed assets of the municipal bureau, and establish and improve the fixed assets accounts; Responsible for the procurement, requisition, distribution, registration and accounting of office supplies and the maintenance of office equipment; Responsible for the reception of inspection and exchange between the higher authorities and the tax authorities of other cities; Responsible for undertaking all kinds of overall meetings of the Council; Responsible for organizing and distributing the welfare of the staff and workers of the Municipal Bureau; Responsible for the management of the vehicles of the Municipal Bureau; Responsible for security, monitoring, fire fighting, equipment maintenance and cleaning of public parts of the office building of the Municipal Bureau; Responsible for the management of the staff canteen of the municipal bureau.

(XXI) Liaoning (Shenyang) Local Taxation Training Center

is responsible for the logistics services of training and teaching of systematic cadres and staff; Responsible for the daily management of the training center; Undertake reception tasks.