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Beijing National Tax Introduced Twelve Measures To Strengthen Collection And Management Of Major Taxes

2009/5/15 15:30:00 42072

In order to fully implement the spirit of the Circular of the State Administration of Taxation on Further Strengthening Tax Collection and administration, and ensure the realization of the expected growth target of tax revenue growth in 2009, Beijing's national tax has been seriously studied, and twelve work measures have been rapidly promulgated in combination with the actual situation to strengthen the collection and management of the main types of taxes. Three

In terms of goods and services tax, the first is to strengthen the management of value-added tax deduction for agricultural products, and severely crack down on the use of agricultural products purchase invoices and sales invoices to steal tax fraud and criminal activities, and make regular assessments of tax payments for processing enterprises whose main raw materials are agricultural products.

The two is to strengthen the management of customs import VAT special payment books. The customs will pmit the electronic information of the special payment book to the tax authorities.

Three, we should strengthen the tax base management of liquor consumption tax, check the lowest tax price of liquor consumption tax of large breweries, protect the tax base, strengthen the collection and management of liquor consumption tax of small breweries, and adopt a method of verification and collection of incomplete accounts.

Four, combined with the implementation of the duty exemption policy for consumption tax, the special tax assessment for the production and use of tax-free naphtha will be launched in the three quarter of this year.

The five is to take effective measures to strengthen the management of export taxable goods, and check the export taxable goods in the first quarter of 2008 and 2009, and recover the tax on untaxed goods in time.

In terms of income tax, one is to strengthen the prepayment management of enterprise income tax, and to adopt different prepaid methods to determine the key points of supervision and management respectively. In 2008, the enterprises with more than 20 million yuan of enterprise income tax are paid monthly in principle.

For other key tax sources enterprises, the annual prepaid tax is guaranteed to be less than 70% of the enterprise income tax.

Two, we should strengthen the work of settlement and settlement, and do a good job in the application of enterprise income tax settlement calculation, audit, acceptance and settlement statistics analysis, and determine the object, content, method and procedure of enterprise income tax assessment, and organize tax assessment step by step.

Three, we should strengthen the collection and management of the tax collection enterprises, do well the preparatory work of the application summary tax information management system, strengthen the statistical analysis work, and timely study the problems of the feedback and summary tax enterprise income tax policy and collection management.

Four, we should strengthen the management of enterprise income tax, increase the intensity of learning, carry out industry research and analysis, and optimize business needs.

Five, we should strengthen the audit of enterprise income tax preferences and improve the management of enterprise income tax reduction and exemption filing.

In terms of international taxation, the first is to strengthen the work of anti tax avoidance, integrate the related declaration into the overall work of the calculation and settlement of enterprise income tax, do a good job in training tax cadres and taxpayers' publicity and guidance work, carry out in-depth investigation of anti tax avoidance cases, strictly implement the relevant operation rules of special tax adjustment, focus on the pfer pricing of royalties and labor services, broaden the channels of information sources, strengthen analysis and utilization, and improve the quality of cases.

Two, we should strengthen the management of non residents, improve the management of non resident tax sources, do well in the analysis and monitoring of the income of non residents' tax sources, prevent the loss of tax sources, establish and improve the examination and approval system for large sales and payment of foreign exchange, and do well in the daily declaration and settlement of non resident income tax, so as to ensure full receivables.