论文部分内容阅读
九江市浔阳区国税局结合实际,依托信息技术平台,探索建立税收经济分析、企业纳税评估、税源监控、内部交叉检查“四位一体”的互动机制,大力构建科学化、精细化税源管理体系。一、以税收分析为切入点,密切关注税源变化该局高度重视税收分析,并制定了相关的政策和措施。一是按照“宏观看问题、微观找原因”的思路,在关注收入总量、税负和税收弹性变化的同时,将区域税收增减状况,分解到税种、行业和重点税源等微观方面,及时发现税收政策执行和税收征管中存在的问题。该局制定了《税收收入分析工作管理办法(试行)》,实现了税收分析工作规范化、制度化,重点强化基层开展收入分析的责任。如每月进行税收分析报告和通报,每季度召开收入分析专题会议,不定期开展税源专题分析,及时、准确反映税源的情况和问题。二是从制度和程序层面,合理界定区局计统、业务股室、管理科等部门的工作职责,建立起税收经济分析、企业纳税评估、税源监控和税务检查的互动机制,加强全局纵向和横向分析联动,保证上
Based on the actual situation of information technology, Jiujiang Xiyang District IRS explores the establishment of an interactive mechanism of taxation economic analysis, enterprise tax assessment, tax source monitoring and internal cross inspection and “four in one” to build a scientific and refined tax source Management system. First, tax analysis as a starting point, pay close attention to changes in tax sources The Bureau attaches great importance to tax analysis, and developed relevant policies and measures. First, in line with the idea of “looking at macroscopically and looking for causes at microcosmic level”, while paying attention to the changes in total income, tax burden and tax elasticity, the tax revenue in the region is reduced to the microscopic aspects such as taxes, industries and key tax sources , In a timely manner to find the tax policy implementation and tax collection problems. The council has formulated the “Measures for the Administration of Tax Revenue Analysis (Trial)”, which has standardized and institutionalized tax analysis and focused on strengthening the responsibility of conducting revenue analysis at the grassroots level. Such as monthly tax analysis reports and circulars, quarterly held a special meeting of income analysis, from time to time to carry out thematic analysis of tax sources, timely and accurately reflect the conditions and problems of tax sources. Second, from the institutional and procedural levels, it is necessary to rationally define the work responsibilities of the departments under the bureau, the business unit and the management department and establish an interactive mechanism of taxation economic analysis, enterprise tax assessment, tax source monitoring and tax inspection, and strengthen the overall longitudinal and Horizontal analysis linkage, guaranteed