Time always slips away in a hurry and our work has come to an end. What do you think of the work achievements since this period of time? It's time to sum up past achievements in the work summary. However, I found that I didn't know what to write. The following is my collection of corporate tax management summary model. Welcome to read the collection.
Summary of enterprise tax management 1 Under the correct leadership of the regional bureau, closely combining with the main line of "perfecting the system, innovating the mechanism and fulfilling the responsibility" formulated by the party group of the regional bureau, we implemented the work theme of "establishing regulations and implementing the responsibility year" proposed by the State Bureau, actively improved various systems centered on organizational income, earnestly implemented various tax policies, strengthened the management of tax sources, and successfully completed the collection and management of foreign-related local taxes. With the joint efforts of all tax cadres, the direct tax system of our state organizes tax revenue of 14 1746000 yuan. Among them, foreign-related local tax revenue was 26.79 million yuan. Compared with the same period last year, it increased by 5.78 million yuan, an increase of 28%. Successfully completed the annual tax planning task. The report on foreign-related tax collection and management in the past year is as follows:
I. Basic information of foreign-related enterprises:
At present, there are 35 foreign-related enterprises registered in Gong Liu County, which are located in Yining City (19), Kuitun City (9), Huocheng County (4), Shijiazhuang City (1) and Horgos Port (2). An increase of 10 households over the previous year. Among them, there are 28 Sino-foreign joint ventures, 6 wholly foreign-owned enterprises and 0 Sino-foreign cooperative enterprises. It involves 20 manufacturing enterprises, 4 commercial enterprises, 4 communication enterprises, 2 agriculture 1, hotels, real estate 1, culture and sports 1 and 2 other service industries. 20XX paid 26.79 million yuan in local taxes, an increase of 5.78 million yuan or 28% over the previous year. Foreign-related local taxes have accounted for 2% of China's tax revenue. The industry with rapid tax growth is still the telecommunications industry. The local taxes paid by the four telecom enterprises totaled 22.8 million yuan, an increase of13.3 million yuan or 140% over the previous year.
10 Among the newly-increased enterprises, there are 8 Sino-foreign joint ventures and 2 wholly foreign-owned enterprises. * * * Pay the local tax of 470,000 yuan.
Two, strengthen foreign tax management, improve tax service.
In 20XX, China mainly did the following work in foreign-related tax management:
1, strengthen tax source analysis. The National Bureau put forward clear requirements for tax source analysis, and again put forward clear requirements for tax source analysis from eight aspects. Each county (city) bureau holds a monthly tax analysis meeting to accurately predict the tax situation according to the tax completion, the development and changes of key tax sources, the characteristics of tax revenue, and economic tax policies. , combined with the law of tax revenue growth, related economic indicators and economic growth trends, grasp the impact of tax source changes and economic development on tax revenue, and lay the foundation for completing the tax revenue plan.
2 standardize the financial management of foreign-related enterprises, and strengthen the collection and management of tangible assets transfer and lease and intangible assets transfer of foreign-related enterprises. Strictly verify whether affiliated enterprises rent or transfer real estate at normal market prices.
3. Cooperate with relevant departments to conduct joint annual inspection of foreign-invested enterprises in our state according to regulations. In accordance with the prescribed time limit and requirements, the annual foreign-related tax business report for XX years was submitted in time. This year, our bureau did not carry out tax information exchange, sales and payment of foreign exchange vouchers, anti-tax avoidance and other businesses.
4, actively do a good job in training, and effectively improve the level of business. Grass-roots bureaus train financial personnel of foreign-related enterprises on foreign-related tax policies, and pay attention to timely explanation in daily management. At the same time, in view of the lack of foreign-related knowledge of some tax administrators, we should strengthen organizational business study and combine practical work in a targeted manner to improve the business level of financial personnel and the management service level of tax cadres in foreign-related enterprises to a certain extent.
5. Further strengthen services to ensure the implementation of policies. In the daily management process, it is necessary to make the tax policies, preferential provisions, work basis, rights and obligations of both parties and work procedures public, and publicize the current foreign-related tax laws and regulations of the country to enterprises in a timely and comprehensive manner, especially those directly related to enterprises.
6. The examination and approval procedures are simplified. Simplify procedures, reduce examination and approval links, highlight the principle of "service first, management later", and minimize the intermediate links for enterprises to enjoy local tax preferences. In the process of tax reduction and exemption audit, we should examine and approve in strict accordance with the policy provisions, do not exceed our authority to reduce or exempt taxes, effectively put the national preferential policies in place, truly serve taxpayers, and actively implement the national tax laws, regulations and preferential policies to enterprises.
7. In order to further standardize the management of foreign-related tax collection, effectively improve the management efficiency, earnestly implement the tax administrator system, and focus on four links: task allocation, tax source management, household registration management and work assessment. Establish and improve the supporting system, promote the procedural and standardized work of tax administrators, and constantly improve the working procedures and behavioral norms of tax administrators. Defining the responsibilities, rights and obligations of tax administrators is very important for strengthening the tax management of foreign-related enterprises.
According to the requirements of the General Administration of Fine Chemicals, combined with the actual work in our state, measures such as dynamic work registration system and foreign-related tax work report system have been formulated to strengthen the supervision of relevant tax management before, during and after the event, unify the management ledger, and make specific provisions on the contents of management information and materials that need to be understood, collected and mastered in daily management, as well as various fiscal and tax indicators, so as to ensure that the basic situation of the next family is clear, the types of tax payable are clear, tax-related guidance is in place, and tax invoices are clear.
Third, the existing problems:
1, foreign-related local tax revenue growth stamina is insufficient. Since the beginning of this year, the number of foreign-related enterprises in our state has increased rapidly, but the operating performance is not satisfactory. This year's foreign-related tax revenue growth mainly comes from China Mobile and China Unicom, with an increase of13.3 million yuan. However, the tax payable of most enterprises is declining. Some enterprises are in a state of no income. The newly added 10 enterprises only increased the tax revenue by 470,000 yuan, which made little contribution to the foreign-related local tax revenue of our bureau.
2. At present, the quality of accounting personnel in foreign-related enterprises is low, and except for a few enterprises, financial accounting is not very sound and the scale is small. In view of this situation, we should strengthen the tax knowledge training for financial personnel of foreign-related enterprises, improve the quality and awareness of tax payment, strengthen the management and inspection of foreign-related enterprises, so as to investigate and promote management, and promptly correct some irregularities in the tax-related process of foreign-related enterprises.
Overview of enterprise tax management 2 Under the correct leadership of the party group of the Municipal Bureau, the collection and management department, in accordance with the general requirements of "adhering to one center, highlighting one key point and doing eight things well" determined by the Municipal Bureau, takes the organization income as the center and the implementation of the tax collection and management law and its implementation rules as the main line, further strengthens the infrastructure of collection and management, improves the collection and management system, strengthens the quality assessment of collection and management, optimizes tax payment services, enhances the scientific and technological content of collection and management, and continuously improves the quality of collection and management. The main work in xx years is summarized as follows:
First, the organization completed the joint office work of rural tax offices.
In the first half of the year, according to the working idea of "institutions don't withdraw, brands don't pick up, centralized office, separate collection, joint inspection, improving tax protection and broadening tax service channels", joint office work was carried out in rural tax offices in the city. By the end of xx 1 month, all the offices were in place. There are 79 rural tax offices in the whole city (nine counties and cities and Luolong District) from 132, and the number of 1 person is reduced from 53 to 4, and the number of 2 people is reduced from 43 to 16, and the rest are all three or more. The method of co-location of rural tax offices in our city is to allocate personnel reasonably according to the needs of work and work in the co-location office. After the joint office, the tax office has 1 director and 1-2 deputy directors according to the situation; Tax source management is divided into sections according to the personnel situation after joint office, and cooperative tax organizations are used to strengthen the management of scattered tax sources; Tax collection is centralized at the collection point, and the collection code is set according to the township, and the microcomputer automatically recognizes the collection and storage; Financial management is centralized by the tax office after the joint office, and the specific accounts are handled by the county bureau.
Since the joint operation of rural tax offices, obvious results have been achieved: First, the team building and management have been strengthened. The second is to strengthen law enforcement supervision and standardize tax enforcement. Third, the cost of taxation has been effectively reduced, and the 53 tax offices in the city can save about 2.6 million yuan every year. The fourth is to promote the application of information technology in grass-roots tax collection and management. At least 1-2 people in each tax office can operate computers, which ensures the application of online tax collection and management software in our city at the grassroots level.
At the same time, in view of the problems such as personnel placement, tax source loss and tax service after the tax office is co-located, the Municipal Bureau has taken relevant measures on the basis of careful investigation and gradually solved them. In view of people's problems, after careful study, the party group of the Municipal Bureau asked all units to make an overall plan to solve them before April of 15 according to the assessment of cadres in xx years and the actual situation of their own units. In view of the problem of tax source management, the Municipal Bureau held a "on-the-spot meeting" in Mengjin County Bureau in early March to standardize the management of cooperative protection tax and put forward new requirements for the work of cooperative protection tax.
In June165438+1October, the Municipal Bureau organized a special self-inspection on the implementation of the Measures for the Administration of Cooperative Care Tax, requiring all units to conduct self-inspection on the implementation of the spirit of the on-site meeting in Jin Meng, and seriously rectify the problems found. The Municipal Bureau will conduct spot checks on the rectification of all units. In view of the problem of tax service, the Municipal Bureau has implemented and is implementing three measures to improve the quality of tax service: first, it has fully implemented the simple declaration of individual double-fixed households in rural areas, simplified the method of tax collection, and can pay taxes quarterly, semi-annually or annually for remote and sporadic tax sources; Second, actively carry out telephone tax returns and batch tax deduction; The third is to take the form of mobile office in areas where conditions permit, and carry out mobile collection and service in towns and villages to facilitate taxpayers.
Two, actively carry out the national treasury UnionPay network and telephone tax declaration work.
In order to meet the needs of tax management under the support of informatization, further facilitate taxpayers and improve the efficiency of tax collection and management, the Municipal Bureau actively carried out the work of tax declaration by UnionPay network and telephone on the basis of extensive investigation in the first half of the year. At present, the work plan and software of the financial and tax treasury UnionPay network have been completed, and consultations are being held with relevant departments such as finance and national tax on how to network. The specific plan and business requirements of telephone tax filing have been completed, and we have contacted and discussed with many banks such as ICBC and CCB. This work is being piloted in Xigong and Luanchuan County Bureau, and the software has been basically completed. After the pilot is completed, it will be promoted throughout the city. Telephone tax returns in our city mainly take three forms to facilitate taxpayers: first, taxpayers directly declare their taxes at financial outlets; The second is to call the bank's special service phone to declare and pay taxes; Third, by signing a tripartite agreement with the tax and financial departments, the tax payable will be fully deposited in the financial department in advance, and the financial department will deduct the tax on schedule.
Third, further standardize the management of personal dual-term accounts.
In order to standardize and strengthen the management of quota verification of individual and private economy, our bureau has incorporated the workflow, approval process and quota standard of quota verification into computer management, and through the investigation and calculation of industry profits, unified the income tax collection standards of 40 detailed industries in the whole city 1 1 category, and incorporated them into the computer, which initially realized the computer verification of individual and dual-account households, making the processes and standards more standardized and unified. On this basis, the deep-seated computer tax verification work is further explored, and electronic tax determination experiments are carried out in Yiyang County Bureau and Yichuan County Bureau. By integrating the relevant data that affect the business activities of individual industrial and commercial households, that is, the business area, industry classification, business sections, related expenses and other information of merchants, and through mathematical statistics calculation and analysis, the tax payable of individual industrial and commercial households can be automatically verified by the computer according to the taxpayer registration information, which can effectively solve the problem of "large households are not heavy, small households are not heavy" in the current approved tax.
Four, strengthen the tax management of the housing rental market.
In February this year, through coordination with the Municipal Housing Authority, the Bureau jointly issued the Notice on Strengthening the Management of the Housing Rental Market, and established a series of systems such as information exchange system, work coordination system and joint law enforcement inspection system. Through the establishment of the above system, we can effectively standardize and strengthen the management of the housing rental market and reduce the loss of tax revenue.
Five, to further standardize the scope of urban tax collection and management.
Since the reform of the financial system and the adjustment of the scope of collection and management in our city last year, with the continuous development of the urban economy, various districts have raised a series of questions about the scope of collection and management. In March this year, on the basis of a door-to-door survey of the situation reflected by various districts, according to the relevant documents of the Municipal Bureau and with the consent of the party group of the Municipal Bureau, the Municipal Bureau issued the Opinions on Standardizing the Scope of Tax Collection and Management, which clarified the relevant tax collection and management issues reflected by various units. In the second half of the year, in order to further standardize the scope of tax collection and management in urban areas, the Municipal Bureau went to various urban bureaus to investigate and understand the relevant situation of each unit, and made in-depth field visits to obtain a large number of first-hand information. On this basis, in line with the spirit of the municipal government on rectifying and standardizing the urban tax order, the "Implementation Opinions on Implementing the Notice of Luoyang Municipal People's Government on Rectifying and Regulating the Urban Tax Order" was formulated. Further clarify and explain the relevant issues of the scope of tax collection and management, and require all units to adjust and hand over the household sources before 65438+February 3 1 in accordance with the principle of territorial management and the relevant specific requirements of the Municipal Bureau. Since xx 1 month 1 day, the right of tax collection and management must be fully exercised in accordance with the newly determined scope of tax collection and management.
Six, combined with the actual situation in Luoyang, formulate and improve the relevant industry management system, strengthen the management of key industries.
Seven, relying on information technology, the implementation of accounting information collection and management reform, standardize file management.
For a long time, the traditional manual management mode has been adopted in the management of tax collection and management files of tax authorities at all levels in our city, and all kinds of tax collection and management files of taxpayers are managed by households. This management mode is inefficient, heavy workload, irregular management and easy to lose data. In order to further standardize the management of collection and management files, improve work efficiency and reduce management costs, in June this year, the party group of the Municipal Bureau decided to set up a collection and management accounting information reform project team led by the Collection and Management Section and attended by Yiyang County Bureau and Xin 'an County Bureau to carry out the collection and management reform of the existing collection and management accounting information. That is, according to the needs of tax management under the support of informatization, the management of accounting files for consolidated tax collection and management is simplified and centralized classified management is implemented. On this basis, make full use of information technology, implement computerized management of the whole process of tax collection and management accounting files, and implement "one household management" of taxpayer information to realize scientific, standardized and integrated management of tax collection and management accounting files.
The main contents include three aspects: First, the collection and management of accounting data. The key point is to degenerate all kinds of taxpayers' declaration materials, cancel the filing work of taxpayers' tax returns in the tax service hall and grass-roots management office, and the financial planning department will summarize and sort them out in accordance with relevant accounting regulations, so as to improve work efficiency, reduce duplication of work and reduce management costs. Second, centralized classified management is implemented for the collection and management of accounting data. And centralized to the county bureau for unified management. The third is to develop the file management system of tax collection and management, and to computerize the entry, storage, management and access of tax collection and management accounting files, so as to prepare for the next step of electronic document management. At present, the "Luoyang Local Taxation Bureau Tax Collection Archives Management System" has been compiled by the Municipal Bureau and Woori Company. The software covers the whole process of file business processing from file collection, sorting, transfer, filing, storage, inquiry, statistics, utilization and destruction, and has been preliminarily tested in Yiyang and Xin 'an County Bureau. It is planned to be gradually popularized in the whole city in the first half of xx.
Eight, continue to do a good job 12366 tax service hotline, and constantly improve the quality of service.
At present, our city's 12366 tax service hotline has realized many functions, such as tax consultation, complaint reporting, data fax, automatic voice service and manual acceptance service, and combined with the application of office automation software, it has realized the automatic transmission of relevant data, providing taxpayers with manual service within eight hours and automatic voice navigation outside eight hours. Since the beginning of this year, * * * has received 10674 calls. Among them, there were 3005 automatic business visits and 260 reports. 10672 problems have been solved and two reported cases are under investigation. In order to provide satisfactory consulting services for taxpayers who call the hotline, 12366 also established a callback system, that is, the taxpayers who leave messages automatically will be dialed back without manual consultation. This alone has solved practical problems for more than 230 taxpayers. 12366 the opening of the tax consultation service hotline allows taxpayers to know the latest and most accurate tax policies without leaving home, which can be said to be a phone call home. In the future, the Municipal Bureau will regularly summarize and summarize the contents of incoming calls, continuously improve the service awareness, and publish the hot issues reflected centrally on the extranet of the Local Taxation Bureau, so as to facilitate taxpayers' inquiries and expand the channels for taxpayers to understand tax policies.
Nine, the introduction of computer automatic evaluation mechanism, strengthen the quality evaluation of collection and management.
In xx years, combined with the actual situation of our city, the Municipal Bureau adopted the method of combining manual and computer assessment to strengthen the assessment of collection and management quality and promote the improvement of collection and management quality. That is, the assessment indicators of the "six rates" of tax collection and management are introduced into the computer, and the indicators are automatically generated by the computer and reported to the Municipal Bureau quarterly. The Municipal Bureau adopts the method of combining daily and year-end assessment, conducts spot checks and assessments on the quality of tax collection and management of county (district) bureaus from time to time, focuses on spot checks on the implementation of tax registration and various tax collection and management systems, and checks each spot check with the data reported by each unit, timely releases work bulletins, and informs the spot checks, existing problems and rectification opinions. At the end of the year, we will comprehensively evaluate the usual assessment. According to the usual and year-end assessment, we will comprehensively evaluate the outstanding and advanced units of quality management of collection and management, encourage the advanced and spur the backward. This move caused great shock in the grass-roots tax authorities and effectively promoted the implementation of various collection and management systems.
Ten, the introduction of ISO9000 quality management concept, standardize the collection and management, increase the intensity of accountability.
In order to promote the standardization of tax administration and further improve the efficiency of tax administration, in the first half of this year, the Municipal Bureau set up the ISO9000 quality management project team, and took the Geely District Bureau as a pilot to carry out ISO project certification management. The main content of this ISO9000 quality management project is to decompose all aspects of administrative law enforcement into the "assembly line" of the information system according to the requirements of tax collection and management specialization, supported by informationization and according to the optimized and simplified collection and management business process. Introduce the concept of ISO9000 quality management, establish and improve the post responsibility system of tax collection and management, standardize the collection and management work from responsibilities, division of labor, standards, operations, procedures, constraints, assessment and evaluation, and strengthen the sense of responsibility. At present, the project team has completed the training of all staff, the formulation of process diagnosis scheme and the process control of business backbone. It is entering the critical stage of drawing flow chart and compiling documents.
Eleven, actively carry out special rectification work to combat tax-related crimes.
Since the beginning of this year, according to the document arrangement, Luoyang local tax system has carried out a special rectification campaign to crack down on tax-related crimes for half a year in the city. In this special rectification campaign, our bureau focused on the use of false road transport invoice, the manufacture and sale of fake X tickets, the large amount of tax evasion, the bad nature and the serious circumstances. During the campaign, local taxes and public security cooperated with each other, taking special inspection as the main form, groping for clues, finding targets and digging dens. First, focus on checking the issuance, use, review and consistency between the use and tax payment of special invoices for road freight and real freight business; Second, the city's catering industry tax and invoice use conducted a special inspection. The inspection is carried out by combining the hotel with the audit of accounts and tickets. Third, the construction and installation industry, real estate industry conducted a special inspection of tax and invoice use; The fourth is the special inspection of taxation of coal, mining and travel agencies.
Special inspection achieves "five combinations": first, tax inspection and ticket inspection are combined; Second, the authenticity of the ticket inspection is combined with the authenticity of the invoice amount; The third is to check whether the purchase, sale and storage are true and consistent with the business operation; The fourth is to check the use of invoices and dig deep into the criminal dens that manufacture and sell fake X tickets; Fifth, check the combination of accounting accounts and actual business conditions. We investigated and dealt with a number of major cases, destroyed a number of places where fake X tickets were manufactured and sold, and severely cracked down on a number of tax-related criminals. For example, the Municipal Public Security Bureau and the Municipal Local Taxation Bureau jointly investigated and dealt with the tax evasion case of a fake construction invoice with the purchase amount of 520,7701.48 yuan by Liu Song, an accountant of Luoyang Branch of a construction company. Geely District Public Security Bureau and District Local Taxation Bureau jointly investigated and dealt with Hu Dongxia's case of illegally selling special invoices for road freight, Li Limin's case of using fake X tickets, and the case of illegally issuing invoices to evade taxes across regions 42 1377.438+0 1 yuan. Yiyang County Local Taxation Bureau cracked the case of Hu Shangmin selling fake catering industry quota invoice 10 with a face value of * * * 75,000 yuan. The city * * * transferred cases to the public security department 13, and the public security organs accepted 22 cases transferred for self-investigation. This year, * * * concluded 60 cases from the year before last and this year, seized warehousing tax 11297,800 yuan, arrested 9 people, and put them on file for investigation1person.
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