The rule of law is the best business environment. In recent years, the Linxia Prefecture Taxation Bureau has focused on the goal of building a rule-of-law government, adhered to the rule of law thinking, reform spirit and innovative thinking, strengthened the awareness of administration according to law, standardized tax administrative behavior, promoted the process of administration according to law, deepened the reform of tax rule of law, and strived to integrate the concept of rule of law throughout the entire process of tax work, and constantly created a new situation in the business environment of the rule of law in Linxia.
Establish a rule of law mentality, and comprehensively carry out tax popularization education
In recent years, the Linxia Prefecture Taxation Bureau has insisted on putting the work of administering taxes according to law on the important agenda of the party committee, and has established a leading group and office for comprehensive administration according to law, laying a solid organizational foundation for comprehensively promoting administrative work according to law. Take the initiative to include the establishment of the rule of law in the main annual work plans, and synchronize planning, deployment, advancement, and assessment with tax work. Fully implement the legal popularization responsibility system of who enforces the law and who popularizes the law, persist in working effectiveness and pertinence, and combine the work of popularizing the law with publicity and education on the rule of law in taxation, the implementation of tax reductions and fee reductions, and the optimization of the business environment, so as to create a fair environment for the economic development of Linxia. Persist in carrying out various forms of training work such as "top leaders" stressing the rule of law, legal expert lectures, and legal knowledge tests, and raising the level of rule of law in the cadre contingent. In the linxia prefecture tax system, the tax departments at the state and county levels have established rule of law culture rooms, and made full use of the corridors and corridors of the office building to open a tax rule of law culture corridor, creating a strong atmosphere of rule of law culture.
"The individual income tax law has made major adjustments, the financial personnel have some doubts in the actual operation, and the timely training of the tax department accurately solves the practical difficulties encountered." Ma Zihan, an enterprise accountant at Huayang Wool Spinning Co., Ltd. in Guanghe County, Linxia Prefecture, said after attending the special training on personal income tax. In 2021, 22 such thematic popularization of the law were held, and 1277 people were trained.
Deepen the reform of the rule of law, and continuously streamline examination and approval matters
In the process of building the rule of law, the Linxia Prefecture Taxation Bureau will effectively connect and deeply integrate the reform of administering taxes according to law and deepening the reform of tax "decentralization and management services", continuously and comprehensively simplify tax-related information forms, and cancel 1107 tax-related materials and forms submitted. Strictly implement the 428 tax incentives in 3 categories to sort out and classify the "do not come and enjoy" matters, cancel 61 various certification items, cancel 806 kinds of various submission materials, accounting for 40% of all tax-related matters, taxpayers do not need to submit materials, no application, no need to file, can complete business processing.
"The invoice information received can be found on the national invoice unified inquiry website to find complete information; urban and rural residents' medical insurance and endowment insurance can be paid through WeChat and Alipay, and electronic payment certificates can be automatically generated, which does not affect the reimbursement of medical treatment, and behind the approval matters becoming 'reduced' and 'simplified', 'changed' and more 'convenient', it is a strong confirmation that the Linxia Prefecture Taxation Bureau has comprehensively promoted administration according to law and optimized tax payment services." Shi Zhengbao, legal counsel of the Linxia Prefecture Taxation Bureau, said.
While simplifying administration and delegating powers, the Linxia Prefecture Taxation Bureau has continuously increased the intensity of law enforcement supervision, and conducted comprehensive supervision and inspection of grass-roots law enforcement units and law enforcement posts in terms of whether law enforcement behavior is standardized, whether administrative punishments are reasonable and legal, and the implementation of decentralization and management services. Relying on the internal control platform, actively carry out suspicious points and risk scanning, and give full play to the positive role of tax law enforcement data push and rectification in standardizing tax law enforcement behavior and preventing tax law enforcement risks.
Unify law enforcement standards to comprehensively safeguard the rights and interests of taxpayers
Administering taxes according to law is the soul of tax collection work, and it is also an inherent requirement of tax departments to administer according to law. The Linxia Prefecture Taxation Bureau pays close attention to the needs of various market entities for the tax law, takes the initiative, gives full play to the role of tax functions, and actively implements flexible law enforcement through the implementation of the "two light and one exemption" and "first violation without penalty" system, and comprehensively protects the rights and interests of taxpayers. Promote the construction of the "three systems" with high quality, and efficiently promote the transparency, standardization, rationality and fairness of tax law enforcement, and achieve remarkable results. In July 2020, at the first meeting of the Law Enforcement Coordination Group of the Linxia Prefecture Committee for Comprehensively Governing the State in Accordance with the Law, the "three systems" work of our bureau was exchanged as an advanced model.
Gansu Xianghe Construction Group Co., Ltd. is the registered household of our foreign port, and the company did not submit the individual income tax declaration on time in December 2020. After the Linxia County Taxation Bureau found that the taxpayer had not declared the information in the system, it immediately contacted the taxpayer to explain the tax policy, and the taxpayer also actively cooperated and made a declaration on January 28, 2021. The tax department also does not impose administrative penalties in accordance with the list of "first violations are not punished".
In tax law enforcement, there is both strength and temperature, the Linxia Prefecture Taxation Bureau strictly implements the "Gansu Provincial Tax Administrative Punishment Discretionary Standards", unifies the law enforcement scale, changes the "spring scale" into a "scale", allows law enforcement personnel to "prescribe the right medicine", puts an end to "random prescriptions", and transforms discretion into binding law enforcement behavior. Implement the "two light and one exemption" list, strictly implement the "Gansu Provincial Tax Leniency And Mitigation List" of "Violation of Tax Registration Management Category" and 18 items of the "Gansu Provincial Tax No Penalty List", take prudent and flexible law enforcement as the preferred method, adhere to the combination of education and punishment, rigid means and flexible means, pay attention to the use of humane means, and constantly guide and promote taxpayers to act legally. Implement the "first violation without penalty" system, and where the matters listed in the list occur for the first time and the harmful consequences are minor, and take the initiative to make corrections before discovery or order corrections within the time limit for correction, administrative punishment is not given.
In order to improve the law enforcement level of the cadre team and strengthen the construction of the tax law and rule of law team, the Linxia Prefecture Taxation Bureau actively hired 1 lawyer from outside and 3 public lawyers as legal advisers, and there were 715 cadres in the statewide tax system holding tax law enforcement qualification certificates and 15 cadres holding legal qualification certificates.
The person in charge of the Linxia Prefecture Taxation Bureau said that the cadres of the whole system will further strengthen the concept of the rule of law, root the concept of the rule of law in the study and problem solving work, run through the process of managing taxes according to law, strictly enforce the law in a fair and civilized manner and handle affairs according to law, continuously improve the level of rule of law in tax work, actively safeguard the legitimate rights and interests of taxpayers, and continuously enhance the sense of gain, happiness and security of taxpayers, and contribute greater tax strength to the economic development of Linxia.
Author: Ma Jinfen, Linxia State Taxation Bureau
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【Source: Lanzhou Municipal Taxation Bureau_Grassroots News】
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