Summary of policies and regulations

In 2x08, under the correct guidance of the Party Group of the Municipal Bureau and the Policy and Regulation Department of the Provincial Bureau, and under the guidance of Deng Xiaoping Theory and Theory of Three Represents Theory, we conscientiously implemented the spirit of the 17th National Congress of the Communist Party of China, continued to emancipate our minds, adhered to scientific development, and paid close attention to the completion of all work according to the working ideas determined by the Party Group of the Municipal Bureau at the beginning of the year, and achieved good results. The work is summarized as follows:

First, make greater efforts to promote administration according to law and make new progress.

(a) the implementation of administrative licensing according to law. According to statistics, in 2008, the city * * * received 407 applications for tax administrative license, including 12 applications for the use of business premises invoices, 15 applications for the approval of invoices with company names, 380 applications for the review of the maximum value-added tax invoices, 407 applications for acceptance and 407 applications for permission. In April, assist the Municipal Supervision Bureau and the Municipal Organs Administration Bureau to do a good job in the construction of online examination and approval and electronic monitoring system, install cameras in the tax service hall of the directly affiliated branch, and accept the supervision of relevant departments on the examination and approval of tax administrative license.

(two) to strengthen the management of tax regulatory documents. Strictly implement the "Implementation Measures for the Formulation and Management of Tax Normative Documents in Jiangxi Provincial State Taxation System", adhere to the countersigning system of tax normative documents, and report the released tax normative documents to the Provincial Bureau for the record. The tax regulatory documents submitted by the county bureau for the record shall be reviewed in conjunction with various business departments. This year, our Ministry issued Supplementary Notice of Pingxiang State Taxation Bureau on Strengthening Preferential Management of Turnover Tax, Notice of Pingxiang State Taxation Bureau on Defining online certification System Business, Opinions of Pingxiang State Taxation Bureau on Further Strengthening the Management of Ordinary Invoices and Notice of Pingxiang State Taxation Bureau on Strengthening the Purchase of Productive Value-added Tax by General Taxpayers.

Tax regulatory documents such as "Management Opinions on Input Deduction of Cement and Other Products (Trial)" were countersigned.

(three) continue to carry out the activities of "administrative demonstration units according to law". Hold a working conference on deepening the establishment of "administrative demonstration units according to law" in the city's national tax system, and deploy the next stage of creation activities. Two units with outstanding creation activities were selected to participate in the selection of the provincial bureau, among which the directly affiliated tax bureau won the title of "demonstration unit of administration according to law" in the province. Continue to carry out the activities of "administrative demonstration units according to law" within the scope of the city's national tax system, and select two "administrative demonstration units according to law" within the city. All units are required to create the project of "demonstration unit of administration according to law" according to the actual situation, and carry out the "demonstration unit of administration according to law" competition according to the work arrangement of the provincial bureau, and issue the implementation plan of the "demonstration unit of administration according to law" competition. In February, 65438, the county (district) bureaus and directly affiliated institutions were inspected for the activities of establishing "demonstration units of administration according to law". All units carried out the activities of establishing "demonstration units of administration according to law" as required, and formulated the work plan of "model of administration according to law" competition. The directly affiliated branch and xiangdong district branch took the lead in launching the "model of administration according to law" competition, which resulted in the "model of administration according to law" flow.

(four) to organize legal publicity activities. On the "12.4" National Legal Publicity Day, the staff of more than 20 units, including various business departments of the Municipal Bureau and the Judicial Bureau, were organized to carry out various legal publicity activities on Bayi East Road in the city, and a legal information desk was set up on the spot to receive public consultation on tax issues, interpret various tax policies, distribute tax service guides, tax legal responsibilities and tax preferential policies to the public, publicize tax legal knowledge and popularize the concept of tax rights and obligations.

(5) Do a good job in information disclosure. In May, 85 relevant tax laws, regulations and tax regulatory documents issued by provincial and municipal bureaus were sorted out as required, which have been made public on the Internet and accepted supervision.

Two, the implementation of responsibility, the full implementation of tax law enforcement management information system.

(a) to ensure the smooth operation of tax law enforcement management information system. First, the daily monitoring was strengthened and the early warning function was improved. Designate a special person to be responsible for daily monitoring, and notify the county bureau to correct the mistakes in time. For the "tax registration certificate issuance rate on schedule" that cannot be forewarned, a query script can be developed to reflect the information to be issued that will expire ten days in advance. The second is to organize inspection and research and formulate corresponding management measures. On May 26th-30th, the system operation of county and district bureaus and directly affiliated institutions was inspected and investigated. According to the results of inspection and investigation, the "Administrative Measures for Assessment Subsystem of Tax Law Enforcement Management Information System of Pingxiang State Taxation Bureau (Trial)" was formulated and issued. The third is to strengthen data analysis and do a good job in system maintenance. Issue a law enforcement bulletin once a month, analyze the faults that occur, and require all units to effectively rectify and strengthen management. In April, the system of the Development Zone Sub-bureau was initialized, and the initialization template was filled in. In early May, it was entered into the assessment subsystem to ensure the smooth online operation of the tax law enforcement management information system of the Development Zone Sub-bureau. All units are required to maintain the system in time, and the system settings are changed due to the change of responsible person caused by personnel adjustment. The fourth is to carry out training and strengthen learning. In February, I took the opportunity of spring training to give a systematic training lecture, which made me more familiar with the system assessment indicators and learned the Interim Measures for the Management of Assessment Subsystem of Tax Law Enforcement Management Information System.

1- 1 1 The system runs smoothly and has achieved remarkable results: First, the number of failures has dropped significantly. This year, the number of failures in the whole city is 29/-1/month, which is lower than that in the trial operation stage.

98 failures, down from 92 failures in 2007165438+1October to an average of 2.6 failures per month this year, down by 97.17%; Second, the correct rate of law enforcement is rising, from 99.53% in the trial operation stage to 99.99% in the formal operation stage.

(two) do a good job in the evaluation of law enforcement responsibility system. In 2008, according to the assessment results of the assessment subsystem of the tax law enforcement management information system, law enforcement personnel were assessed internally and evaluated externally through daily inspection and policy supervision. The problems found were investigated in accordance with the provisions of the Responsibility System for Tax Administrative Law Enforcement of Jiangxi National Tax System (Trial) and the Interim Measures for the Management of Assessment Subsystem of Tax Law Enforcement Management Information System. This year, * * * assessed 452 people, including 440 people with 90 points or above, 12 people with 60-89 points. 2,366 evaluation cards were issued and 2,366 cards were recovered. Upon examination, 22 person-times were given economic punishment with the amount of 1920 yuan, and 7 person-times were given administrative punishment.

Third, follow up the effectiveness and urge the tax policy to be put in place.

(1) Implementing preferential tax policies for re-employment. In 2008, there were 196 laid-off workers who enjoyed preferential tax policies for re-employment, of whom 192 were self-employed and 4 were absorbed by enterprises. Exempt from the cost of tax registration certificate of 3840 yuan; Individual industrial and commercial households in the city * * 146 households, which have not reached the threshold of value-added tax, are exempted from value-added tax of 30 1.2 million yuan; Among them, 82 individual industrial and commercial households with laid-off workers did not reach the threshold of value-added tax, and were exempted from value-added tax of 38,000 yuan.

(two) the implementation of tax policy feedback system. In accordance with the requirements of the provincial bureau, the implementation of tax policy feedback system, and constantly strengthen research, comprehensive grasp of first-hand information, grasp the operation of the tax system and tax policy implementation, timely reflect the tax law enforcement.

Outstanding and significant tax policy problems exposed in the process, and in-depth analysis and research, in order to promote the scientific and refined tax policy and management, and provide a basis for improving the democratization of tax decision-making. This year, * * * has written and submitted four tax policy implementation briefs, two feedback opinions and 1 special report on tax policy implementation to the provincial bureau.

Four, grasp the key points, conscientiously do a good job in law enforcement inspection and supervision.

(a) to carry out law enforcement inspection work. From July 30th to August14th, tax law enforcement inspection was carried out in combination with policy supervision, and the contents of tax collection management, tax policy approval and implementation, and tax law enforcement responsibility system were comprehensively inspected. The problems found in the inspection require all units to rectify in time. This inspection further standardized the tax enforcement behavior of the city's national tax system, improved the awareness of law enforcement and the level of tax administration according to law, and prepared for the special audit investigation of the National Audit Office.

(two) to meet the provincial bureau of key law enforcement inspection. 10 from June 5438+09 to 28, the law enforcement inspection team of the provincial bureau conducted a10-day inspection (supervision) on the key tax law enforcement of the municipal bureau organs and institutions directly under it. As the lead unit, the Department of Laws and Regulations accompanied the inspection team all the way, contacted the inspected units and departments to prepare inspection materials, explained the problems found in the inspection, and timely fed back the inspection opinions of the inspection team to the inspected units, so that the law enforcement inspection work could be carried out smoothly.

(three) do a good job in the trial of major tax cases. Conscientiously implement the Measures for Trial of Major Tax Cases (Trial), further strengthen supervision over the investigation and handling of major tax cases, and require tax authorities at all levels to strictly grasp the facts, apply laws and law enforcement procedures, and strive to improve the quality of trials. This year, the trial Committee of major tax cases of the Municipal Bureau submitted it to Pingxiang Inspection Bureau Kaiyuan Metallurgical Industry and Trade Co., Ltd.

;