The Provincial Taxation Bureau Has Fully Implemented The List System Of Tax Administrative Penalty Power.

Recently, the province

According to the guidance of the State Administration of Taxation on the implementation of the list system of tax enforcement powers (tax No. 2014 [162]) and the State Administration of Taxation on the issuance of the notice of implementing the work plan of the list of powers for tax administrative penalties (general tax Letter No. 2014, No. 652), the work plan for the implementation of the list system of tax administrative penalty power is formulated, and the list system of tax administrative punishment power is actively promoted.

First of all, from the list of the power of tax administration punishment promulgated by the State Administration of Taxation, we should distinguish between the provincial and local taxation bureaus.

Secondly, the tax administrative penalty is set up before the issuance of this notice before the province's local regulations, government regulations and normative documents formulated by the Local Taxation Bureau.

Clean up matters.

Third, prepare the operation flow chart of tax administrative penalty power.

Fourth, after the end of the liquidation, the tax regulations on the power of tax administrative penalty shall be established.

Clean up according to law.

For the implementation of the power list system of tax administrative penalty, the provincial land tax bureau has a clear division of responsibilities, detailed working procedures and working methods, and requires all municipal bureaus to publish the list of tax administrative penalty powers in batches of the provincial bureaus in batches. The tax administrative penalty matters that are listed in the list of municipal bureaus (Suizhong, Changtu County bureaus) and municipal taxation bureaus below are publicly disclosed, and the corresponding flow chart of power operation is disclosed.

The provincial land tax bureau has also established a dynamic management mechanism.

The dynamic adjustment of the list of tax administrative penalty power after the deadline for cleaning up is carried out, that is, when the tax administrative penalty power matters, the power basis, the power operation process changes or the function of the organization is adjusted, the provincial bureaus and municipal bureaus shall adjust the power list or the power operation flow chart of the tax administration punishment within 2 months after the tax administrative penalty power matters, the power dependence, the change of the power operation process or the adjustment of the functions of the institution.

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Learned from the Municipal Taxation Bureau, from January 1st to December 31, 2017 this year, the small taxable income of less than 200 thousand yuan (including 200 thousand yuan) will be reduced to 50% of the taxable income and the enterprise income tax at the rate of 20%.

According to the relevant person in charge, all small and small profit enterprises that meet the prescribed conditions can enjoy small and small profits tax preferential policies regardless of whether they are audited or approved.

At the same time, the small profit enterprises that meet the prescribed conditions can enjoy the small and small profits tax preferential policies on their own when they pay the enterprise income tax in the quarter or month.

At present, the national tax system of the city is doing its best to implement the preferential policies for small and small enterprises income tax, and will promptly track and understand the implementation of preferential policies, and ensure that preferential policies are put in place.