Formulate the annual work plan and related work system of this system; Organize the drafting and review of important manuscripts of the Provincial Bureau; Responsible for messages, confidential, meetings, files, supervision, letters and visits, confidentiality, passwords and other work; To undertake tax publicity, news release, government affairs disclosure and government information disclosure for the society; Responsible for the management of internal websites; To manage the financial and other administrative affairs of the organs; Organize and handle relevant matters suggested by NPC deputies and CPPCC members.
2. Policy and Regulation Department
Formulate and organize the implementation of the work plan for the administration and administration of taxes according to law in the province's national tax system, study and establish an assessment index system for tax administration according to law, and explore the assessment of tax administration according to law; Organize and coordinate the implementation of comprehensive tax policies involving multiple taxes; Organize and carry out comprehensive tax policy research; To undertake the legality review of relevant normative documents of this organ, and conduct regular cleaning, evaluation and feedback; To undertake the work of multi-tax and comprehensive tax policy documents outside the bureau; Take the lead in hearing major tax cases and standardize tax administrative examination and approval; To undertake the filing of tax regulatory documents for future reference; Handling administrative reconsideration, compensation cases and administrative litigation cases; Organizing the response to countervailing cases; Organize system-wide tax legal training.
3. Goods and Services Tax Office
Organize the collection and management of value-added tax, consumption tax and vehicle purchase tax, and organize the implementation of tax assessment and tax source management of related taxes; Manage special VAT invoices; Guide the daily management and inspection of relevant taxes; Participate in tax counseling, consulting services and tax legal relief related to taxation; Manage the VAT anti-counterfeiting tax control system.
4. Import and export tax management
Organize the implementation of tax administration of import and export trade and formulate specific implementation measures for tax administration; Participate in the preparation of the annual export tax rebate (exemption) plan and issue the annual export tax rebate plan; Organize the implementation of export tax rebate management; Supervise and inspect the implementation of import and export tax policies.
5. Income tax office
Organize and implement the collection and management of enterprise income tax, interest income tax on savings deposits and funds (fees) stipulated by laws and regulations, and formulate specific implementation measures for collection and management; Explain and deal with specific business problems related to taxation; Organize the implementation of tax source management, tax base management, final settlement and other measures; Guide the daily management and inspection of relevant taxes; Organize and implement expert consultation on enterprise income tax in the whole province; Participate in tax counseling, consulting services and tax legal relief related to taxation.
6. Revenue Planning and Accounting Office
Take the lead in compiling the annual tax plan, export tax refund (exemption) plan, and issue the annual tax exemption (exemption) transfer plan; Supervise and inspect the tax payment and tax refund; Organize the analysis and forecast of tax revenue, the calculation of tax revenue capacity, the monitoring of key tax sources and the investigation of enterprise tax data; Organize the implementation of tax accounting, statistical accounting, tax ticket management and other related systems; To undertake the comprehensive management and application of tax data and release tax data to the outside world.
7. Tax services
Organize, coordinate and guide the tax service work of all departments, taxes and links in this system; Organize the implementation of tax service work norms and operating procedures; Organize the implementation of rules and regulations and normative documents to protect the rights and interests of taxpayers; Organize and coordinate the implementation of tax counseling, consulting services, tax legal relief and other work, and accept taxpayers' complaints; Organize and implement the construction of tax payment credit system; Guide the mediation of tax disputes; Organize and implement the tax law publicity for taxpayers and its channel management (including tax service office, 12366 tax service hotline, external website, SMS system, etc.). ).
8. Division of Administration and Science and Technology Development
Organize the implementation of comprehensive tax collection and management laws and regulations, departmental rules and normative documents, and formulate specific operational measures; To study and put forward suggestions on improving specialized collection management and tax collection and management regulations; Organize the implementation of data management and application methods of tax collection and management, and undertake quality assessment, risk management and factor analysis of tax collection and management; Undertake tax registration, tax declaration, ordinary invoice management, tax control device promotion and application, etc. Organize the implementation of individual and bazaar tax collection and management, tax administrator system. Responsible for handling tax-related matters online. Responsible for the operation and maintenance of the business support center of Liaoning Branch of China State Taxation Bureau.
9. Financial Management Office
Formulate financial management measures for the budget, accounting, centralized treasury payment, bank account, government procurement, capital construction and fixed assets of the national tax system in the whole province; Organize and implement the preparation, release and approval of departmental budgets of this system; Organize the implementation of the basic accounting norms of this system, and analyze and evaluate the tax cost; Organize the implementation of centralized treasury payment in this system and handle specific payment matters; Organize and implement the examination and approval, filing and annual inspection of bank accounts in this system; Organize and implement the preparation of the government procurement plan of this system and handle specific procurement matters; Organize the implementation of capital construction project examination and approval, capital construction accounting, and entrust intermediaries to audit the final settlement and financial accounts of capital construction projects; Organize and implement the possession, use, disposal and cleaning of the assets of this system, and undertake the production and distribution of tax services.
10. Inspector of the Office of Internal Audit
To organize the supervision and inspection of the implementation of tax laws and regulations, departmental rules and regulatory documents; Organize the implementation of financial management, capital construction projects, bulk goods procurement audit and economic responsibility audit of leading cadres; Organize the implementation of the tax law enforcement responsibility system and the tax law enforcement fault accountability system, improve and popularize the tax law enforcement information system, and undertake the quality evaluation of tax law enforcement; Inspectors to implement the tax law enforcement inspection conclusions and audit conclusions; To provide internal audit guidance to the inspectors of the national tax system; Coordinate and deal with tax law enforcement and inspection problems reflected by external regulatory authorities, and urge the solution and implementation of related problems.
1 1. Personnel Department
Organize the implementation of the cadre and personnel system and the planning for the construction of tax talents, and formulate specific implementation plans; To undertake personnel, organization establishment and civil servant management; To undertake the management of wages, personnel files and professional and technical positions; To undertake the management, assessment and supervision of the leading bodies and leading reserve cadres at the next lower level; Supervise and inspect the implementation of the cadre and personnel rules and regulations of this system; Go through the political examination of going abroad.
12. patrol office
Organize the implementation of the inspection system and formulate specific implementation measures; Draw up the annual inspection work plan and organize the inspection work; Supervise and inspect the implementation of political discipline, organizational discipline, mass work discipline and the building of a clean and honest party style by leading bodies and leading cadres at the next lower level; To implement, coordinate and supervise matters agreed and decided by the leading group of the joint meeting of cadre supervision.
13. Education sector
Formulate and organize the implementation of personnel training, academic education management system, work plan and annual plan; Organize training quality assessment and evaluation; To undertake the development and management of education and training projects; To undertake the management of education and training funds and the business management of training institutions; To guide and inspect the education and training of this system.
14. supervision office
Organize the implementation of discipline inspection and administrative supervision system, and formulate specific implementation measures; To supervise and inspect the implementation of the Party's line, principles and policies by organs and staff at all levels in this system and their compliance with national laws, regulations and departmental rules; Supervise and inspect the leading bodies at all levels of the system and their members in maintaining party discipline, implementing democratic centralism, selecting and appointing cadres, implementing the responsibility system for building a clean and diligent party; Organize and coordinate the construction of party style and clean government and anti-corruption work in this system; Accepting reports, complaints and related appeals against violations of laws and regulations of the staff of this system; Investigate and deal with cases of violation of law and discipline and other important cases of the staff of this system; Carry out law enforcement supervision and rectification work.
15. International Tax Administration
Guide, coordinate and inspect the implementation of relevant tax laws and regulations and tax agreements and arrangements between countries (regions); Organize the implementation of the non-resident enterprise income tax collection and management system, and handle relevant tax matters outside the country (territory); Take the lead in organizing and implementing special tax adjustment, and explain and deal with specific business problems; To manage the foreign affairs of organs and systems.
16. tax administration department of large enterprises
To undertake the work of providing tax payment services for large enterprises; To undertake tax source management, tax assessment and daily inspection of large enterprises; Organize and implement the daily tax inspection of consolidated (consolidated) tax paying enterprises; Organize the investigation and audit of special tax adjustment for large enterprises; Organize the implementation of professional tax assessment in the province.
17. Party Committee Office (Ideological and Political Work Office)
Responsible for the party-mass work of organs and directly affiliated units; To undertake the construction of spiritual civilization and ideological and political work of organs; To undertake the education, training and investigation of activists joining the Party and the development of party member; To undertake the United front work of the organs; Organize and implement the party building work, ideological and political work, spiritual civilization construction, tax culture construction and grassroots construction of this system.
18. Office of Retired Cadres
To undertake the management and service of retired cadres; Supervise, inspect and guide the work of retired cadres in this system; Organize the exchange of work experience of retired cadres and coordinate the activities of retired cadres in this system. inspection bureau
Organize the implementation of tax inspection laws and regulations, departmental rules and normative documents, and formulate specific implementation measures; Organizing, coordinating and supervising the investigation and handling of tax violation cases; Accepting reports of illegal tax cases, handling the filing and investigation of major illegal tax cases, and putting forward trial opinions; Take the lead in organizing the implementation of special tax inspection and special tax rectification work; Conduct inspection case analysis; Coordinate the public security, procuratorial and judicial organs to handle tax inspection; Guide and coordinate the systematic tax inspection; Responsible for the audit of system tax inspection; Responsible for the investigation of invoices for golden tax projects.
The Inspection Bureau has seven internal organs (director level): office, comprehensive case selection section, inspection section I, inspection section II, case trial section, case execution section and report center. 1. Information Center
To formulate and organize the implementation of plans, schemes and systems for the informatization construction of tax administration; Organize and implement the construction, supervision and acceptance of the information technology system of this system; To undertake the management of tax administration informatization construction project establishment, technical standards, technical implementation plan, fund use and other aspects; Responsible for the construction, supervision and inspection of tax management information system. Responsible for the technical service, technical support and technical guarantee of the information construction of this system; Responsible for the operation and maintenance of tax management information system; Organize the construction management and operation maintenance of the technical infrastructure of this system; Organize the information security management and implementation of this system.
2. Agency service center
To undertake the management, guarantee and service of agency logistics affairs, formulate the specific working system of agency affairs and organize the implementation, supervision and inspection; Participate in the reform of institutional logistics system; Guide the logistics service of this system; Responsible for the security, fixed assets management and property management of the bureau; Responsible for the procurement of office supplies not included in the scope of government procurement; Responsible for the storage, distribution and maintenance of office supplies.
3. Institute of Tax Science
To formulate and organize the implementation of the plans, schemes and measures for the scientific research of the national tax system in the whole province; To undertake the organization and implementation of topics such as tax basic theory, applied theory and special research; Responsible for the construction and management of internal libraries, collecting, sorting, disseminating and applying tax information; Publish internal periodicals of Liaoning national tax and compile local tax records, and cooperate with relevant departments to do a good job in tax publicity; To undertake the cooperative publishing business of soliciting contributions, disseminating, printing and distributing magazines such as China Taxation in Liaoning; Organize relevant personnel to review and reward tax research results and cultivate the backbone of tax research.
4. Certified Tax Agent Management Center
Organize the implementation of the management policies and management systems of the registered tax accountant industry; Responsible for the formulation of the province's registered tax agent industry management system and practice standards; Undertaking industry qualification, qualification examination, examination and training; Filing management of merger, alteration and cancellation of tax agencies; Supervise and inspect the practice of the industry.
5. Liaoning Provincial Taxation Cadre School
To undertake the implementation of education and training in Liaoning national tax system.
Liaoning Provincial Taxation Cadre School has five internal institutions (official departments).