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Some thoughts on the tax administrator system

Author: LeiZuo From: www.yourpaper.net Posted: 2010-06-17 20:42:49 Read:
[Key words] tax administrator tax collection and management model of
[Abstract] "tax administrator system (Trial)" has provided the basis for the local tax authorities for tax administrator responsibility, tax administrators are pushed to the forefront of the tax administrator system of tax management of tax collector system of inheritance and development, but its essential difference.Deep understanding and application of the tax administrator system, can improve the level of tax collection and management work more scientific, legal and standard.
In 2005 March, the State Administration of Taxation issued a "tax administrator system (Trial)", the tax administrator system to a formal tax management of.The tax administrator system is to strengthen an important content of tax collection and management of scientific, legal and standard and important measure in the new historical period, is to strengthen the key tax source management in xin.This article from the perspective of the tax administrator system perspective, the history of the development of the status quo of the operation, put forward a constructive thinking of the system.
, a history of the tax administrator system
Refer to the tax administrator, inevitably makes people associate tax collector. The two have come down in one continuous line source, but more is the sublation.
1 "one household, the tax charge, set pattern of collection and tax collector system syndrome, pipe, check in one"
The founding of new China, a thousand things wait to be done, the construction did not need a large number of financial support, in accordance with the "national tax administration enforcement regulation" spirit, our country is the tax collector, the collection and management mode can be summarized as "one household, the tax charge, set syndrome, pipe, check in a body", reflects the convenience, the principle of economy, in a short time to gather a large amount of money, the socialist economic construction has played a powerful role in promoting the corresponding, in this collection mode, generate tax collector system: Officer general taxpayer regional area or the nature of the industry, the establishment of taxpayer information, plate, the tax to the taxpayer's collection, management and audit.Officer also counseling enterprises to strengthen the accounting, understanding of the industry production and management, strengthen the links with the departments concerned, to business tax agreement and so on at that time, enterprises, only a limited number of Ik properties, taxpayer, tax compliance, tax reduction, tax regulations, concise, tax collector system can effectively to match the source, efficient collection of Yue, save tax costs, is to adapt to the time background of the good choice; on the other hand, the tax collector system of tax classification, association to protect the tax network built not, that provides valuable experience source monitoring methods and the development of simple tax Jiang economic thought for the tax revenue management system.
2 "to declare and optimizing the service as the foundation, relying on computer network, centralized collection focusing on inspection, to strengthen the management of" collection and administration pattern and the tax administration with the further deepening of the reform of socialist economy system and civil legal system step by step to strengthen tax special keeper, abuse of power, extensive management and our country under the rule of law, fairness, civilization the efficiency of the tax principle, more and more conflicts, "one household, the tax charge, set syndrome, pipe, check in one" management pattern gradually exposed drawbacks.With the 1994 tax reform step by step, I997 years, "to declare and optimizing the service as the foundation, take the computer network as the trust, centralized collection, focusing on inspection" of the new administration mode replaced the old pattern of collection, tax collection and management is changing from "family" to "work", for a long time, "officer", disappeared from sight in some places, such as Wuxi, according to the actual situation of the local, made some exploration, implementation of the tax audit system or similar system, tax management center of gravity by "run enterprises" in the transfer to "see the report at home".
In 2004 August, "the State Administration of Taxation on Further Strengthening Tax Collection and management work several opinions" in the original "to declare and optimizing the service as the foundation, relying on computer network, centralized collection, focusing on inspection" to add a little "strengthening management", and formally proposed "to establish and perfect the system of tax administrators".Since then, the tax administrator system to replace the original tax collector system at.
Comparison of two, the tax administrator system and tax collector system analysis
1 the tax administrator system is the sublation of traditional system of tax collector.
System of tax administrators is the new system of tax collector of sublation of traditional, embodies the "get rid of disadvantages, play advantage, clear responsibilities, requirements to improve the level of" principle and the "scientific, fine management", to solve the "responsibility, lack of management", strengthening tax fund management will play a very important effect of.
One is the sublation of queue management principles."The tax administrator system (Trial)" provides that: "the tax administrator system is the tax authorities according to the tax collection and management, clear job responsibilities, implement the management responsibilities, standardize the tax personnel behavior, promote the tax source management, optimization based on the work of tax service system.""The implementation of the tax administrator system. On the families and work builds arm combination, management and service combined, territorial management and classification management of the principle of combining," on the one hand, the member system in heavy family light work, heavy tube defects light service was corrected, on the other hand, the advantages of specialist system her classification monitoring delete, revenue was carried forward.
The two is to discard the job duties.The system of tax administrators will sign, pipe, check functional decomposition, its main duties as tax source monitoring, tax administration, invoice verification, tax assessment and tax services, tax administrators "but not directly engaged in tax collection, tax inspection, examination and approval slow reduction in tax rebate and violation penalty etc.".The tax administrator system to play the original collector system to the production and operation of enterprises and the tax advantages of better understanding and tax management responsibility clear.
Essential difference between the 2 tax administrator and the tax collector.
A good background is different.The tax administrator system is more perfect, in the tax law system of our country tax law become the basic guiding principle of our management and tax work built on the reform of the tax system, with the gradually put in place "and" law of the people's Republic of China on tax collection and administration and its implementing rules, the substantive law and procedural law common to the tax administrator of the administrative power to effectively control and strong protection; "at home and abroad, focusing on governance, promoting the guiding ideology within" provides the ideas for making the tax administrator system. At the same time after years of education and publicity, taxpayer consciousness popularization and self protection consciousness enhancement, the tax authorities and taxpayers the establishment of a new type of relationship between tax levy and payment, the implementation of the external supervision of tax administrators, tax administrators may not like the officer that power out of control.
Two different economic background.The diversification of the economic component and the economic interests of complex is one of the important aspects of tax work under the new situation.The complexity of tax source expansion and tax status determines the tax administrator may not like the officer that the tax charge, but must complete the tax administration division of collaboration can be better, but the tax administrator system itself is a measure to strengthen the tax source management.At the same time, in the face of different economic interests, equity, efficiency and stability of the principle of tax is particularly important, tax administrators not only according to the law of tax, to achieve fairness and efficiency and stability of the substantive law, but also in the performance of procedures reflect the fair efficiency and stability, correctly handle the relationship between the parties, to coordinate the interests of all parties.
Three is the technical background of different.Before that, as long as a few cards, all the information of a pen can acquisition to the taxpayer, tax information sorting through manual also mostly to complete, and now it's almost impossible.The extensive application of information technology and network technology, to liberate the tax administrator from the large number of repetitive manual operations, resource sharing, data analysis to improve the management level and efficiency of tax administrators, making the "scientific, fine management" to be possible.
three, give full play to the role of the tax administrator system.To improve the level of tax management
1, give full play to the positive role of tax administrators in tax source monitoring, improve the accuracy of tax-related information
The superiority of the tax administrator system is the fundamental can effectively control the current of the source of tax revenue, various tax-related information fire Tax Department collected by the taxpayer for taxpayers I}1 newspaper, or because the taxpayer to tax credit Hu, concept to grasp the potential, or due to tax people for their own interests, this kind of information the authenticity, integrity, timeliness is difficult to guarantee.These error messages but reduce the efficiency of tax administration, more serious is to make the wrong judgement and decision result.The tax administrator holds the first-hand information of taxpayers, tax matters in mind, buttocks and the authenticity of the change in tax information, tax source monitoring system of man-machine integration, the most true, the most complete, up-to-date, the most useful, since, computer, network, after all tax
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