On the tax administration to strengthen social welfare enterprises Reflections_17316.doc

On the tax administration to strengthen social welfare enterprises Reflections Paper Keywords: welfare enterprises to set up daily management of the tax rebate approved Abstract: strengthening social welfare enterprises pillow collection management, tax policy to promote full employment and social welfare of persons with disabilities in the development of the positive role of tax Administration tax authorities must clearly the scope and focus, focus on strengthening the tax registration, tax returns, tax money collection, invoice management, inspection services and other aspects of pillow daily management and oversight, the tax refund to good examination and approval. Since the 1994 tax reform, social welfare enterprises of the value-added tax "Jizhengjitui", "services" (excluding advertising) sales tax exemptions and corporate income tax reduction or exemption and other incentives. The tax incentives Policy implementation in practice, how well is directly related to employment security and social welfare of persons with disabilities the development of enterprises. the author on how to further strengthen the tax Administration of social welfare enterprises, combined with the existing practice of some comrades different understanding or practice of thinking as follows: One thought: the approval of the establishment of social welfare enterprises, the tax authorities without the necessary intervention? State Administration of Taxation <"On the turnover tax levied Social Welfare Enterprises Issues>" (State Administration of Taxation (1994 155) states that "1 January 1994 onwards the Home welfare enterprises, must be at the provincial level Civil affairs departments and the competent tax authority's strict examination and approval ", that is, where the bid for the social welfare enterprises, and in addition must conform to the social welfare enterprises should have the conditions required to provide documents and information, also must be the provincial Civil affairs department and the competent tax authority (generally considered to be county-level tax authority) approval to set up. This provision explicitly states that "the competent tax authorities" should be directly involved in the approval of establishment of social welfare. We know that the establishment of general business approval by the industrial and commercial authorities Dengji, special industrial and commercial enterprises in addition to registering authorities for approval, it must be the approval of the competent administrative department. such as the establishment of rice producers, must be the local health administrative department for approval, obtain "business health permits" established fireworks manufacturer to be approved by public security organs to obtain "safe production license" Similarly, the establishment of social welfare enterprises also need to go through the approval of the Civil affairs department, made the "social welfare enterprise qualification certificate" before engaging in the production and management. but whether need to go through the approval of tax authorities, is indeed a debatable issue. we all know, the tax authorities is the tax Law enforcement agencies, representatives of the State to exercise its taxing power. the tax authorities is the enterprise content management after the establishment of tax-related matters, the establishment of procedures for the enterprise itself management, strictly speaking, the responsibility does not belong to the tax authorities. In other words, business tax registration procedures for examination and approval before the establishment of enterprises, the tax authorities should not normally refer people. the tax authorities is the responsibility of enterprises and tax-related matters management; rice manufacturers, fireworks manufacturers are involved in the implementation of tax policy, these companies do not require tax authorities to approve the establishment of intervention, and why approval of the establishment of social welfare enterprises of the tax authorities to have to refer people? Moreover, even if the tax agencies involved in approval of establishment of social welfare does not mean that the tax authorities can or must be based on "the establishment of approval," the decision to give tax rebates; social welfare enterprises of the rebate conditions are dynamic, not fixed, whether consistent with the tax rebate conditions, the competent tax authorities according to the daily needs of tax Administration to determine the situation. "approval of the establishment" can not replace the daily tax management, not to replace the rebate approval. Therefore, I believe that the tax authorities is not necessary intervention for approval of establishment of social welfare issues. from enterprises to set up social welfare and tax registration, the tax authorities began to exercise the functions of tax administration. As approved by the county or municipal Civil affairs departments (state) level or the provincial Civil affairs department for approval, mainly to see the management needs. In "<Administrative Permission Law>> implemented today, deepening the reform of administrative examination and approval system, the social atmosphere , the best social welfare enterprises of approval on the county-level civil affairs departments are not concentrated at the provincial level for approval to reduce the approval procedures and improve efficiency. Currently, some provinces the establishment of enterprises for social welfare is a county, city (state), the provincial levels, civil affairs, tax, land tax approval, to cover a total of nine official seal, to approve a set of social welfare enterprises; some Province, in accordance with the provisions of the State Administration of Taxation by the competent tax authorities and provincial civil affairs department for approval, to cover the five seals of welfare enterprises can be set up. I believe that the tax authorities to the establishment of welfare enterprises incorporated aspects of tax administration is inappropriate To this end, the proposed Ministry of Civil Affairs, State Administration of Taxation to amend the existing social welfare enterprises set up to approve the relevant provisions of the approval of the establishment of social welfare enterprises of the civil affairs departments at the county level can be granted the right, the tax authority does not approve the establishment of intervention. Thought two: the management of social welfare, the tax authorities should focus on where? Currently, some local companies set up social welfare of people satisfied that the scope of the tax administration, which caused us a false impression that as long as the establishment of good relations of welfare enterprises, the tax authorities on the end of the story, the result is the tax authorities "planted others, the shortage of their own fields ", relax on the daily business of social welfare and tax revenue regulatory approval. In fact, to strengthen social welfare enterprises and strict supervision of the daily tax rebate approval, the focus is the management of the tax authorities. the tax authorities should take effective measures to enhance the daily business of social welfare tax regulation, including tax registration and subsequent tax returns, tax collection, invoice management, tax rebate check and approval procedures and other aspects of the management. (A) the competent tax authorities should be combined with the implementation of the tax system administrator, a clear duty tax administrator, to tax administrators should always deep social welfare enterprise, understand the social welfare enterprises of production and business operation, to understand the placement of disabled persons and induction conditions , counseling, welfare enterprises and improve accounting, the real account and write social welfare enterprises of production and operation and placement of disabled persons, appointment and conditions of the monthly payroll report. monthly report is to approve the tax authorities can tax social welfare enterprises the main basis. Therefore, the tax administrator day to day management is in place, without careful and meticulous work, understand the business whether it is a real and effective, the tax authorities on tax and social welfare enterprises play a key role in the development, tax administrators shoulder important mission of tax administration. (B) strengthening the social welfare enterprise management and supervision of financial accounting. Social welfare enterprises must improve the financial system, standard financial accounting. Accordance with the provisions set "tax payable" ledger, accurate accounting of revenues, costs, taxes, profits and other subjects , a true reflection of operating results. reposted elsewhere in the Research Papers Download http:/ (c) social welfare enterprises must strictly monthly tax returns, the tax authorities must be on social welfare enterprises of the rigorous examination of tax return data ; for Failing to declare and pay taxes, and after investigation by the tax authorities make the tax shall not enjoy preferential treatment on taxation; do not file tax returns, according to relevant regulations. (D) strengthen the management of invoices. The social welfare enterprise is the general taxpayer, anti-counterfeiting tax control system must issue special VAT invoices; goods purchased shall obtain the proceeds of the invoice, the provisions must be made, obtained or made without obtaining the corresponding non-compliant invoices, tax authorities shall, in accordance <<People's Republic of Invoice Management>> its implementing rules according to applicable Laws; of the proceeds from the invoice must be made to the tax authorities certification schedule, no certification shall not be deductible input tax. (E) strengthening of tax audit. Social welfare state enterprises as a result enjoy preferential tax policies for enterprises in financial accounting, acquisition and fill open invoices, pay tax on all links and other management weaknesses that may exist, or even vulnerability; tax authorities Because of the social welfare state enterprises enjoy preferential policies, there is thought to relax the tax regulation. To this end, the competent tax authorities must overcome the lax ideas, give full play to the role of the iron fist of the tax audit, to strengthen the welfare of business and employment conditions, purchase and sale of goods, as well as invoices to obtain, purchase, etc. issued by the inspection, supervision of welfare enterprises strict financial accounting, tax strictly according to Law. (Vi) strict examination and approval of social welfare tax of enterprises. According to the Ministry of Finance <<child tax reform related to certain enterprises after the "front-end back" on budget management issues Interim Provisions> "(FB 199 455) provides, social welfare enterprises should be submitted to the provincial tax rebate approved by the IRS approval. Although reported to the IRS for examination and approval by the province to increase the approval procedures, to the detriment of administrative efficiency, but in the taxation management information and network era, the provincial IRS approval of social welfare enterprises rebate can be done. In order to improve efficiency and reduce provincial corporate tax benefits the IRS for examination and approval of the workload, the proposed VAT refund on social welfare enterprises the different levels of approval. such as a monthly (T) refund the amount of 10 million (inclusive), the county (city, district) IRS approval; on the month (pen) refund the amount in the 10-50 million (inclusive), at the municipal, state, IRS approval; on May (pen) refund the amount of 50 million yuan, the report by the provincial bureau for approval. At the same time, social welfare enterprises to apply for refund of VAT paid shall refund to the county-level reports provide the IRS, tax rebate application form, tax paid The <"Tax General payment book>> copy of posts disabled list situation and the payment of wages and tax authorities and other documents requested information. County IRS tax refund under the social welfare enterprise application and the documents provided information, and tax administrators to write production and operation of social welfare situation and the placement of disabled persons, posts and the monthly payroll report rigorous examination of the situation, and in accordance with the approval authority approval. on audited in line with tax requirements, counties (cities, districts) the IRS issued "return the book income" tax rebate from the state treasury department at the level of the budget separately from the central treasury and local treasury to pay back. Currently, some provinces in order to simplify the approval procedures for refund of social welfare enterprises, welfare enterprises of the tax rebate on the tax authorities for approval by the county. Of course, the tax authorities for approval by the county, did help to improve work efficiency, was therefore recommended that the Ministry of Finance social welfare enterprises under the purview of VAT rebates into the county to approve the tax authorities; major tax authorities above the county level tax authorities to exercise administrative supervision of lower level functions, reduce administrative examination and approval of specific transactions. (Vii) higher tax authorities should be given full use of legal supervision to subordinate the power of tax authorities. In the management of social welfare, and should always take surveys, inspection and other forms of understanding of the tax authorities in the management of the weak links and vulnerability, and promptly correct the error of Law enforcement, welfare enterprises to strengthen tax administration put forward constructive ideas. Thought three: how to strengthen social welfare enterprises use and management of tax refund? For the use of tax refund management, the country is neither clear who manage, there is no clear how to manage. As the use and management aspects of tax refund from the tax administration has been the extent, therefore, the tax authorities to use tax refund for the inconvenience involved in management. Suggest that Federation of the Disabled as a function of use and management of tax refund agency. National Federation of persons with disabilities through legislation to benefit business tax refund under a certain percentage of people with disabilities levy funds for other social welfare of persons with disabilities, social welfare enterprises the wider social effects can be extended, from wider areas and higher level implementation of the disabled person's social welfare policies to improve the lives of persons with dis