"Combining" to create a joint force "conspiracy innovation" to improve the implementation efficiency

Executive work is the last link in the tax audit process. The implementation of quality and efficiency will directly affect the strike and the construction of the business environment.为充分发挥纳税人在缴纳税款中的主动性,提升案件执行效率,突出创新在案件查处执行中的作用,国家税务总局沈阳市第二稽查局立足新发展阶段,贯彻新发展理念,服务新The development pattern has effectively exerted the basic and guaranteed role of the audit and enforcement functions in taxation work, and enhanced the ability to maintain tax order. In the first half of 2022, there were 343 cases to perform the case, and 301 cases were completed. The completion rate was 87%, exceeding the average rate of 12 percentage points in the province; Percentage points; totaling 119.8 million yuan in taxation taxes.

1. The combination of case classification and precise enforcement

Through the classification of tax arrears, accurate enforcement is carried out to enhance the standardization and unity of case enforcement. First, for the initiative to cooperate but the amount of tax arrears, and the difficulty of paying difficulties at a time, the bureau guides them to actively fulfill the tax payment obligations. The personnel actively communicate with the executed person, coordinate the collection management, master the dynamics, and actively guide the enterprise to formulate the arrears plan, and gradually pay the tax arrears, which not only guarantees all the taxation of the tax, but also solves the actual difficulties of the enterprise. The healthy growth of SMEs under the influence of the new crown epidemic has exerted taxation for taxation.

The second is a company that does not actively perform tax payment obligations and escape or does not actively cooperate in the inspection. The bureau uses the rights given by the laws such as sufficient, sealing, and seizure to safeguard the authority of tax law. In response to the company's securities assets with a lot of difficulty, the bureau has repeatedly communicated China Securities Registration and Settlement Co., Ltd. Shenzhen Branch and Shanghai Branch. The method of querying the asset -like query and the use of documents and other specific details has filled the gap in this area and has a strong reference significance; the third is to reach the "blacklist" of taxpayers who have reached the standard of "Measures for the announcement of major tax illegal and dishonest case information", And directly associated with the mainstream Internet search engine. By querying the name of the company and the name of the legal person, you can display the "blacklist" joint disciplinary information and risk prompts to achieve the purpose of smart implementation. Through the accurate implementation of the case classification, in the first half of the year, 16 cases that were actively performed in installments in installments, 7 cases were implemented for enforcement of taxation, and entered "blacklist".

Second, the combination of flexible service and rigid law enforcement

During the implementation of the case, some of the executors did not understand and do not understand the relevant tax laws and regulations. They did not cooperate with the work of the tax authority. If the decision of the tax authority is not implemented, it has hindered the execution of the audit case. To this end, the bureau establishes the law enforcement concept of "pursuing peers", adheres to parallel law enforcement and service. In the process of law enforcement, the policy of the person who is executed correctly and understanding the policy issues. A better law enforcement environment and further improve the effectiveness of law enforcement.

At the same time, it also adopted a collective interview or individual interview to remind, urge, warn the conversation of the executed person who owed taxes, and conduct patient guidance on the existing psychological and emotional issues. And the statement of not fulfilling legal liability in accordance with the law. According to the specific circumstances of the executed person, the legal responsibility and consequences that they perform in accordance with the law are informed. The work mechanism is adopted to allow law enforcement to increase law enforcement efforts, optimize the business environment, and achieve good results. In the first half of the year, it was cleaned up with 23 million yuan in Chen.

3. The combination of the establishment of the ledger and the follow -up management of the case

Establishing a case execution account, first, the statistics have formed the "List of the Basic Corporation of Taxed Enterprises", "Cases of Taxed Tax" and its three sub -tables, "Tax Object Accounts", "Explanation of the Taxation of Normal Business Enterprises" and so on. The content covers 212 indicators such as the basic information, tax arrears amount and the amount of arrears that have been taken in all tax arrears, and effectively strengthened the management of tax arrears enterprises. The second is to establish a "Case Status Account", register the implementation status of the case received throughout the year, master the case of the case at any time, and follow up the case and manage the case. The bureau has established cases to enforce accounts and combines tax arrears files to strengthen the post -investigation system of the case and the summary of the cases of the case. (Zhang Haishan)

Edit: Wu Ying

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