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In recent years, the taxation organs at all levels have, in accordance with the "Proposal on Deepening the Reform of Taxation Administration" approved by the State Council, made satisfying achievements by strengthening the taxation administration, and by actively promoting information system and specialization. However, there is still weakness in the taxation administration, the basic work of taxation administration needs to be strengthened urgently. In particular, after the functions of levying and collection, administration, and inspection are separated, some duties are not divided clearly enough, there is still few effective coordination and cooperation between different departments, the administration of tax sources is not achieved, information system supports lag behind, and the problems of "neglecting administration and lightening responsibilities" are existing in some places to different extents. Therefore, we hereby render the following opinions with regard to some issues on strengthening the basic work of taxation administration at present: I. ENHANCING UNDERSTANDING, AND CLARIFYING TARGETS The taxation organs at all levels should be fully aware of the importance of strengthening the basic construction for taxation administration. To promote the policy of exercising taxation functions according to law, and to achieve the principles of "there are laws to abide by, the laws must be observed and strictly enforced, and law-breakers must be prosecuted", we will have to depend on the sound basic work in taxation administration. If the basic work is not sound, we will have no way to exercise taxation functions according to law, nor could we achieve the policies of gathering money for the country and enforcing law for the people at all. Strengthening the basic work of taxation administration is a common requirement for the taxation organs at all levels throughout the country, the focus shall be on the primary level. The taxation organs at the primary level are the important carriers of the basic work in the taxation administration, whose work level will directly impact the overall level of taxation work. As what we say, "the ground will quake and the mountain will shake should a weak base we take". The leaders at all levels must pay close attention to and lose no efforts in this regard, and must, strictly in light of the requirements at the national working conference for construction at the primary level, continuously renovate their administrative concepts, transform their work style, improve their administrative systems, intensify their administration liabilities, optimize their administrative means, make an effort to improve the ideological level and work capability of the taxation functionaries at the primary level, improve the quality and efficiency of tax administration, and stabilize the base of all work in the taxation administration at the primary level, so as to make substantial effects. The overall targets and requirements of the basic work in the taxation administration are as follows: The basic procedures are regular, and the law enforcement is strict and impartial. The basic functions are clear. The post duties are clarified. The basic tax sources are clear. The administration and control are well achieved. The basic systems are fairly perfect. All the work is closely connected. The basic administration is sound. The services for tax payment are well rendered. The basic documents are entire. The information data are accurate. The basic measures are complete and can be applied accurately and rapidly. And the basic skills reach the standard, and the taxation functionaries have true accomplishments. II. IMPROVING THE BASIC SYSTEM ON TAXATION ADMINISTRATION (1) The Law on the Taxation Administration and the Detailed Rules for Implementation Thereof shall be firmly implemented, and all the auxiliary systems and measures distributed by the State Administration of Taxation shall also be carefully carried out. We should vigorously intensify the study and application of regulations, and should enable all taxation functionaries at the primary level to firmly set up the consciousness of exercising taxation functions and administrative functions according to law, to deeply comprehend the spiritual essence of the Law on Taxation Administration and the Detailed Rules for Implementation Thereof, and to carry out law enforcement and service work by mastering and making accurate use of the Law on Taxation Administration and the Detailed Rules for Implementation Thereof. We should carry out educational activities to publicize the tax laws in a broader and deeper extent, try to make the taxpayers within each administrative region have a good understanding of laws, and consciously perform tax payment obligations according to law, so as to make all sectors of the society understand the basic spirit of the Law on Taxation Administration and the Detailed Rules for Implementation Thereof, and actively cooperate with the taxation organs in paying taxes. (2) Strengthening the construction of all administrative systems in an all-round way. The taxation organs in all places should establish and improve the rules and systems in respect of tax registration, invoice administration, tax return, tax levying and collection, tax source control, tax payment evaluation and services for tax payment, etc.. They should regulate the procedural matters, when clearly prescribing the substantial matters, so as to make both the tax collector and the taxpayer have accurate procedural rules to abide by, and to earnestly promote the taxation administration at the primary level to be legalized and regularized. Before new measures auxiliary to the Law on Taxation Administration and the Detailed Rules for Implementation Thereof are formulated, the original provisions, which are not in conflict with the Law on Taxation Administration or the Detailed Rules for Implementation Thereof should still be implemented. If there is any provision in conflict with them, the organ involved should timely report to the State Administration of Taxation for instructions, so as to settle the matter as soon as possible, and to guarantee the continuity and effectiveness of the law enforcement work in taxation administration. (3) Simplifying examination and approval procedures, and regulating law enforcement acts. On the premise of regulating law enforcement, the taxation organs should firmly cancel the examination and approval systems for the matters that shouldn't be subject to approval. With respect to those that should or should not be subject to approval, a record system may be applied under the guidance of no approval. While with respect to those that should be subject to approval, the taxation organs should try to simplify the procedures and formalities for examination and approval, and meanwhile strengthen the follow-up administration, supervision and inspection after the approval, and strictly implement the system of liability for law enforcement and that of investigating faults. The taxation organs of all regions should clean up the various approval particulars for and documents on taxation administration. They should also clean up the procedures and documents that conform to the provisions of the State Administration of Taxation but do not meet the needs in actual work, and should render their opinions and reasons on amending, simplifying or abrogating such procedures and documents, and report to the State Administration of Taxation for decision. Any provision made by a local administrative organ of taxation that does not conform to laws, administrative regulations or rules and imposes additional obligations upon taxpayers should be cancelled and announced to the public. III. REASONABLY ESTABLISHING INTERNAL PROFESSIONAL ADMINISTRATIVE OFFICES, AND CLARIFYING THE ADMINISTRATIVE FUNCTIONS (1) We should correctly understand the dialectical relationship among collection, administration and check, and reasonably establish internal offices for the taxation administration. The taxation organs of all regions should, in the process of promoting the reform of information system and specialized taxation administration, strictly abide by the requirements in taxation administration work, i.e., "centralizing collection, emphasizing check, intensifying administration on the basis of tax return and optimized services and by depending on computer network", and correctly deal with the relationship among collection, administration and check. Collection, administration and check are factors and different links of tax administration. Once any factor is out of joint, it will inevitably impact the quality and efficiency of the whole taxation administration. As divisions of work within taxation organs, the three factors are relatively independent administrative links or institutions, and also an organic integrity within which they three depend on, restrict and promote each other. The taxation organs at all levels must accurately understand and grasp this point, and should, in line with the principles of facilitating administration and control and facilitating taxpayers to go through tax payment formalities, reasonably adjust and set up internal offices for taxation administration, and earnestly strengthen the taxation administration. (2) Clarifying administrative functions, and strengthening the links. The working conference on construction of nationwide taxation divisions at the primary level has proposed clear requirements for the setup of primary institutions. Therefore, the taxation organs at all levels should carefully and conscientiously carry out such requirements, and should, in combination with the actual situations of the respective regions, regulate the functions of the collecting, administrative and checking departments, define the scope of their respective duties, and clarify the connection and coordination of all the links. The functional departments should both exercise their functions, bear their responsibilities, and strengthen their communications, cooperation and share of information, so as to form an organic administrative chain within which the taxation organs with different functions may restrict and coordinate with each other and may promote each other, and to earnestly resolve the problems of "neglecting administration and mitigating liabilities". (3) Defining daily inspection and check duties. Daily inspection means the daily administrative acts of the taxation organs not involving filed check or systematic auditing, such as cleaning up taxpayers missed from administration, checking invoices, urging tax returns and tax payment, conducting evaluations and inquiries, knowing about the taxpayers' production and management as well as their financial status, which is one of the basic functions of the department for taxation administration and an administrative means. To do well in daily inspection is beneficial to the strengthening of tax source administration. The duties of the collecting, administrative and checking departments in respect of tax inspection should be divided in line with the following three principles: first, in the process of taxation administration, the responsibility to conduct daily inspection on and treatment of the taxpayers and withholding agents in performing their tax payment obligations shall remain with the collecting and administrative institutions at the primary level; second, the responsibility to investigate cases in violation of tax laws (including case selection, inspection, trial and execution) shall remain with the checking office; and third, the responsibility to lead uniform arrangements of special inspection deployment shall remain with the checking office. The taxation organs at all levels should, in line with the aforementioned principles and in light of the actual situations of corresponding regions, formulate specific measures for the inspection and administration, and define the line between daily inspection and tax check in such aspects as the object, scope, nature, time, amount, etc. of the inspection, render specific requirements to strengthen the coordination and cooperation, and clarify the purposes of inspection, the problems to be solved, the standards and conditions for transfer, and so on. IV. INTENSIFYING CONTROL AND ADMINISTRATION OF TAX SOURCES (1) Strengthening the administration of registration records on taxpayers, and reducing the taxpayers missed from collection and administration. The taxation organs should strictly implement the system of tax registration and administration, continue strengthening the cleaning-up of the taxpayers missed from collection and administration, and earnestly intensify the control and administration of tax sources. The "Notice of the State Administration of Taxation and the State Administration for Industry and Commerce on the Issue of Exchange and Share of Information on Industrial and Commercial Registration and Information on Tax Registration" (No. 81 [2003] of the State Administration of Taxation) has come into force on September 1. Thus the taxation organs of all regions should actively cooperate with the local administrations for industry and commerce, conscientiously and earnestly implement the said Notice, carry out and clean up the registration records on taxpayers. They should, through check of the information on registration records on taxpayers and the on-the-spot cleaning-up of the taxpayers missed from collection and administration, know about the truth, improve the registration record archives on taxpayers, and consolidate the administration of basic affairs. (2) Actively carrying out tax payment evaluation. The taxation organs of all regions should, with the support of information system, control the tax sources under their respective jurisdictions in every aspect and in the whole process, grasp the information on the taxpayers' production, management and financial auditing in time in an all-round way, and carry out dynamic evaluations on the taxpayers' tax returns. They should further clarify the duties on evaluation of tax payment, actively explore and carry out effective methods, ways and avenues for evaluation of tax payment. In the evaluation, the taxation organs should, in addition to verifying and evaluating the financial and accounting documents and vouchers directly related to tax returns, strengthen the symmetrical verification of the relevant information on production and management, and should particularly consult the industrial standards of each industry as well as the average value of energy and material consumption of the same category of enterprises. They should, in combination with the local actual situation, draft such indexes for evaluation as the ratios of input to output in different industries, the ratio of products to energy consumption, the average industrial profit rate, and the average industrial tax burden, etc., make vertical comparison with the information of the same taxpayers within different periods, and make horizontal comparison with the information of different taxpayers in the same industry within the same period. They should comprehensively analyze and calculate the difference between the taxable amount of taxpayers and the actually paid taxes, so as to determine the direction and key points of administration and inspection, thus having a definite object in view, and carrying out administration effectively. The taxation organs should timely sum up the general law on the change of tax sources, grasp and accumulate the data, and establish scientific and practical models for evaluation of tax payment, so as to form as early as possible a new tax payment evaluation system depending on information. (3) Strengthening the analysis and forecast on macro tax burden. The taxation organs should make full use of the macro economic indexes mainly composed of GDP and also the data and information from other relevant departments, and strengthen the dynamic analysis on the changes of macro tax burden. Meanwhile, they should also, by making use of industrial increments, commodity retail and consumption indexes and other various relevant economic indexes, compare and analyze the main taxes (such as associate analysis of industrial increment and VAT), and the tax burden level of the industries and different regions. Through corresponding analysis, they should observe the macro tax burden and the trends of changes in tax sources from the changes in tax base, improve their capability of forecasting the risks of taxpayers in filing tax returns, as well as determine the directions of control of tax sources and taxation administration. Such analysis should not only be used for vertical comparison with the local economic development within different periods, but also be used for horizontal comparison with that of the surrounding regions or even the average level nationwide within the same period, so as to correctly determine the local level of tax source administration, to find out the gap, and to clarify the direction and avenue for further efforts. (4) Applying classified administration. The taxation organs at all levels should, on the premise of administration under the principle of territory, with regard to different industries and taxpayers of different scales, and on the basis of strict evaluation, impartially and reasonably determine the grades of tax payment credit standing, apply classified administration, and adopt different administrative and service measures to the taxpayers of different grades in respect of tax returns, purchase of invoices, tax inspection, etc. The taxation organs should intensify greater efforts to administer large enterprises and key tax sources. The administrative departments should designate special persons to be responsible for the administration of large enterprises and key tax sources, grasp the information on the taxpayers' production and management, financial accounts and flow of funds in an all-round way. With regard to small-scale taxpayers and scattered tax sources, the taxation organs should lawfully regulate the taxation administration procedures, intensify greater efforts in the control and administration, and effectively carry out the comprehensive administration of taxes by all sectors of the society. In places where conditions permit, the banks and other financial institutions, the offices of local fiscal authority at the primary level, and other relevant institutions may be well authorized in accordance with the law to collect taxes. (5) Strengthening the administration of tax controlling devices. The administration of tax controlling devices must be brought into the track of legal regulation with adherence to the principles of "standardization, market-orientation and administrative supervision". The taxation organs at all levels should further strengthen the administration of tax controlling devices, and regulate operational procedures. With respect to the various installed gasoline-pumped tax controlling devices, tax controlling gasoline pumps and other tax controlling tellers, etc., the taxation organs at all levels should: first, collect data at regular intervals in strict accordance with the provisions; second, take the collected data as the main basis for the taxpayers to calculate taxes; third, compare the collected data with the data reported by the taxpayers (if the data are not collected at the locality where the taxes are reported and paid, the taxation organ that collects such data should, for the sake of making comparison and blocking up the leakage, be responsible for transferring the collected data to the taxation organ that accepts and verifies the data reported by the taxpayers); fourth, urge the manufacturers and service providers of relevant devices to do well in maintenance services. When intensifying the supervision and use of tax controlling gasoline pumps, tax controlling tellers and other tax controlling devices, the taxation organs should strengthen the administration and coordination for the operation and maintenance of various tax controlling devices. For the extension and application of the tax controlling tellers at the next stage, the aforementioned four requirements should also be conscientiously complied with. At present, the national standards of tax controlling tellers have been promulgated, the State Council is examining the administrative regulations on the extension and application of tax controlling tellers, and the relevant departments are also making researches on the relevant matters. The State Administration of Taxation will prepare for this work in details at the appointed time. Before that, all regions should firmly stop the experimental work of extending the use of tax controlling devices, and prevent the products of non-national standards from being input, so that waste and vain increase of taxpayers' burden, and unnecessary losses and difficulties to the uniform collection and treatment of future tax controlling information may be prevented. (6) Strengthening the administration of invoices. The taxation organs at all levels should pay attention to applying the administrative means of "controlling taxes with invoices", lawfully strengthen the administration of links such as printing of, distribution of, application for, and issuance, obtaining, keeping, cancellation of invoices, and should, not only strengthen the administration of special VAT invoices, but also strengthen the administration of common invoices. They should urge enterprises to establish a system of issuing invoices sum by sum. No matter whether purchasing or selling commodities or providing or accepting labor services, and no matter whether the buyer (accepter) has acquired the commodities or labor services, the seller (supplier) must issue invoices. The administration of "purchasing new invoices after having old ones verified" should be intensified. As for the verification of old invoices, the taxation organs should not only verify the quantity of the invoices obtained, used, and remaining, but also add up the amount of the issued invoices, and should make comparison with the sales amount or turnover for the taxes reported and paid. The measure of supplying invoices within limited amount and limited quantity should be fulfilled. The quantity of the sold invoices must be determined in a comprehensive way on the basis of the taxpayers' business scale, invoice-issuing frequency, and extent of honesty of tax returns. If any taxpayer fails to report or to pay the tax amount according to the provisions or if any case in violation of tax laws occurs, the taxation organ may cease selling the invoices. If the aforementioned act has been lawfully corrected, the sale of invoices may be restored. In places where conditions permit, the system of prize sale of invoices should be adhered to. The taxation organs should carefully research into the mentality of the consumers holding invoices, reasonably design the method of announcing the winning invoices and the scope of winners, scientifically set up the amount of the prizes, elaborate the period of announcing winning invoices, and timely fulfill the promise on the prizes. Meanwhile, they should carefully implement in accordance with the law the system of exposing violations of rules on invoices, so as to exert the initiative of many consumers to take part in invoices supervision, and reinforce the effectiveness of invoice administration. At present, the control and administration of invoices in industries such as transport, waste materials, purchase of agricultural products, etc. should particularly be strengthened, and the accumulative book amount of the aforementioned three categories of invoices that the taxpayers have issued should be deemed as the important basis for verifying the taxes they have reported and paid. As for the invoices used for deduction, they should be timely compared with the tax payment information of the other party, so as to block up the leakage, and give full scope to the fundamental functions of invoices in controlling tax sources. V. FURTHER ENHANCING SERVICES FOR TAX PAYMENT (1) The taxation organs of all regions should carefully and conscientiously implement the "Notice of the State Administration of Taxation on Strengthening Services for Tax Payment" (No. 38 [2003] of the State Administration of Taxation), and continuously innovate upon the service areas and service means in combination with the local actual situations. They should make full use of the basic principle of "one-window" administration, renovate their concept, enhance their work process, and improve the efficiency of their administration and services. They should, in light of the requirements of "reasonable resource allocation, administrative means optimization, and simple and high-efficiency services", break the unreasonably contrived blocking of departments and posts in each link, including tax registration, tax returns and tax inspection, etc., and improve and simplify all statements submitted by taxpayers so as to avoid repeated submission. They should actively practice the method to jointly make the tax registration by the organ of state taxation and that of local taxation, so as to avoid the taxpayers' multi-returns. They should intensify the administration of tax inspection plans so as to avoid repeated inspection by more than one inspectors. Meanwhile they should advocate inspections conducted jointly by the organ of state taxation and that of local taxation, so that the information resources can be shared, law enforcement efficiency can be guaranteed, and the burden of the taxpayers can be eased. (2) The taxation organs should continue exerting the functions of tax service hall as the medium. They should adhere to the system of "Eight Publicity" to courteously handle taxation affairs, further improve the system of assessing and appraising service norms and service quality, which contains time-limited service, responsibility of the first functionary who receives the inquiry, whole-process service and courteousness criteria. All regions should further optimize the layout of places for handling taxation affairs and give full play to the existing resources in light of the layout of taxpayers. The windows within the tax service hall should be designed scientifically, and the general-purpose windows should be increased appropriately, and "one window" with all functions for handling affairs should be formed as much as possible. With the support of information system, the tax returns and payment should be done as early as possible within the same city. (3) Further promoting and regulating Hot-Line 12366 services for tax payment. The taxation organs of all regions should make use of Hot-Line 12366 services for tax payment, actively do well in service items such as policy promulgation, tax consulting, telephone report, on-line report, tax payment inquiries, etc., and provide the taxpayers with diversified and individuated services. Meanwhile, they should know about the hot topics and difficulties of the taxpayers through the inquiry hot-line, and obtain the relevant information, so as to determine the key points of further strengthening the administration and optimizing the services. The organs of state taxation and those of local ones should strengthen cooperation. A platform of 12366 services for tax payment may be uniformly set up in places where conditions permit, so as to realize share of resources, joint service, and complementary advantages. VI. IMPROVING THE LEVEL OF APPLYING THE INFORMATION ON TAXATION ADMINISTRATION (1) Integrating resources, and actively promoting the third stage of Golden Tax Project. The taxation organs should, in light of the requirements of "making comprehensive planning, setting unified standards, emphasizing key points, implementing according to the layout, integrating resources, stressing actual effects, strengthening administration, and guaranteeing safety", lose no time to integrate and connect the information resources of special VAT invoices, the administrative system resources of tax refund for import and export with the information resources of comprehensive taxation administration, and should earnestly implement the controlling measure of "checking both invoices and statements". They should take measures to make the main data of the existing systems of all provinces and cities for comprehensive taxation administration information, and such system of the State Administration of Taxation, and all single software be smoothly connected and shared on different platforms. The State Administration of Taxation will, according to the overall planning of China Tax Administration Information System (CTAIS), quicken up the development and extension of system of core business in the third stage of Golden Tax Project by starting from unifying the tax returns, so that the information in the systems of core business of state taxation and local taxation can be shared step by step, and network operation can be realized accordingly. (2) To extend the use of the software for taxation administration, data management should be intensified. The taxation organs should carefully sum up the existing experiences of three provinces and one city in their application and extension of the software of the State Administration of Taxation (former CTAIS) for comprehensive taxation administration, manage to put such software into use after extension and application by experimented entities under the reform of taxation administration. When guaranteeing equipment installation, software testing, and smooth network, the taxation organs should particularly elaborate the preparatory data work before the said software is put into use. Any entity that extends and applies the software of the State Administration of Taxation for comprehensive taxation administration must clean up one by one the various documents of all taxpayers within the jurisdiction on taxation administration pursuant to the prescribed data template, supplement those which need to be supplemented by the taxpayers, amend as uniformly required those which need to be amended, and should arrange for the input of such information as required. An entity that has put the software for comprehensive taxation administration into use should, in light of the uniform requirements of the State Administration of Taxation, do well in operating and maintaining the software. It should set up a concept of digital management, formulate and implement a system of tax information data management, strengthen the data management from each link of the basic data on taxation administration, including input, examination, transfer, saving, transmission and use, etc.. And it should especially guarantee the singularity and reliability of the sources of all newly produced basic data on taxation administration, so as to guarantee the authenticity, accuracy, all-roundness and practicability of all the data on taxation administration. The originally accumulated historical taxation administration data should be carefully cleaned up, and the redundant and waste data should be timely deleted. (3) The taxation organs at the primary level that have realized information taxation administration should pay attention to exerting the subjective initiative of persons, when giving full play to the advantages of computer administration, thus combining persons with computer, and realizing interactive administration, so as to guarantee the quality and efficiency of basic work in the taxation administration. The regions with no conditions for information administration should also overcome various difficulties to achieve the requirements of specialized administration on their basic work, and create conditions for actively realizing information taxation administration as early as possible. VII. STRENGTHENING QUALITY ASSESSMENT OF TAXATION ADMINISTRATION Quality assessment of taxation administration is important to improve the level of the basic work in taxation administration. The taxation organs of all regions should, in the process of strengthening the basic work in the taxation administration, regard the "six rates" (i.e. registration rate, report rate, revenue rate, the rate of increase or reduction of unpaid taxes, the adding rate of overdue payment fines and penalty rate), and the analytical and comparative index of macro tax burden as the main indexes to evaluate the level of a region or an administrative department in taxation administration. They should introduce the target assessment responsibility system and the incentive mechanism, and connect the system and mechanism with the work achievements of the departments and liable persons. The State Administration of Taxation will regard the level of quality assessment of taxation administration as the important basis to assess the basic work of all regions in the taxation administration, and will continue promulgating the assessment results at regular intervals. Meanwhile, the taxation organs of all regions should, in combination with the actual situation, make full use of the existing information system conditions, and on the basis of analysis and comparison of the assessment of "six rates" and the macro tax burden, detail the assessment indexes, actively research and probe into the ways to use information system for comprehensive taxation administration to automatically produce assessment indexes, and to automatically make assessment and appraisal. VIII. STRENGTHENING THE ADMINISTRATION OF BASIC DOCUMENTS FOR TAXATION ADMINISTRATION The basic documents for taxation administration include the various registration and report documents, levying and collection proofs, and invoices, which are provided by taxpayers as required by the taxation organs, and also include the legal documents and other paper materials occurring in the process of law enforcement, as well as the computer records and the electronic information of the aforementioned documents. The taxation organs should guarantee the integrity, accuracy, reliability, and timeliness of the basic documents on taxation administration. The taxation organs of all regions should, in accordance with the newly amended Law on Taxation Administration and the Detailed Rules for Implementation Thereof, and in line with the principles of legitimacy, validity and practicability, regulate various basic documents on taxation administration, set up a uniform system for management of the documents on taxation administration, and make the taxpayers know clearly what and when to report, who is to input and who is to use the information, so as to avoid multi-demand or repeated demand of documents from the taxpayers by more than one work department. The taxation organs should establish and improve the system of archives of registration records of taxpayers, and make great efforts to promote the uniform administration of basic documents on taxation administration. Indexes should be set up for the documents on taxation administration, which should be put into archives in time and be kept appropriately. In places where information system has been realized, the system should be able to smoothly collect tax-involved information, and comprehensive inquiry should be realized. The taxation organs should be good at using the documents on taxation administration, be able to change stiff information into flexible information. The taxation organs of all regions should, in light of the actual situation, make full use of the existing data to provide accurate basis for tax source control, tax payment evaluation, and case selection for check. They should actively research to realize automatic administration of basic documents on taxation administration by information, give full scope to the strong data treatment function of the existing database, and form the administrative method in which the basic documents on taxation administration are subject to uniform and concentrative administration, and in which it is convenient for the taxation organs at all levels to find necessary documents from time to time, and in which the information resources can be shared. IX. STRENGTHENING THE COORDINATION AND COOPERATION OF DIFFERENT DEPARTMENTS, AND PROMOTING THE COMPREHENSIVE ADMINISTRATION OF TAXES BY ALL SECTORS OF THE SOCIETY The taxation organs of all regions should try actively to gain supports from the local governments, strengthen the cooperation with the administrative departments for industry and commerce, of public security, of customs, of labor, of social security, of urban construction, of traffic, of banks, of foreign exchange control, of technologies, as well as the administrative departments for other industries. They should bring into full play the functions of primary government organizations, taxation agencies and other public intermediary organizations, strengthen the comprehensive administration of taxes by all sectors of the society, cooperate with the taxation organs in protecting taxes, and improve the tax source controlling capability of the taxation organs. The core of cooperation of departments lies in the share of information resources. The connections of the organs of state taxation and those of local taxation of the system of information on taxation administration (such information resources cover a range of tax registration information of the taxpayers jointly administered by both the organ of state taxation and that of local taxation, information on associate invoices, information on check and ratification, VAT deduction information, information jurisdiction of income taxes, basic information on additional taxes and fees, information on authorized tax levying, information on violation of rules on taxation administration, information on tax check, information on judicial remedy, and son on) should be quickened up in order to realize the share of basic information on taxation administration. The taxation organs should actively broaden the avenues for data exchange and connections with the department for industry and commerce, banks, the customs, the department of public security, foreign exchange control, and establish a system for the exchange of information and the share of data with the relevant departments. In the regions where information system conditions are not developed, the share of information of the organs of state taxation and those of local taxation and the information cooperation between departments should be solved by hand in case of urgently needed exchange of administrative information. X. STRENGTHENING EDUCATIONS AND TRAININGS, AND IMPROVING THE QUALITY OF THE CONTINGENT OF CADRES The taxation organs at all levels should carefully and conscientiously implement the "Outline on Construction of the Taxation Divisions at the Primary Level throughout the Country", and earnestly take measures to strengthen the trainings and educations of cadres, so as to improve the cadres' ideological and political quality, policy proficiency and work skills. The taxation cadres should also start from the actual needs in their work, continuously renovate the cadres' knowledge, and make themselves master the taxation work, be familiar with the financial and legal knowledge, and be able to operate the computers in their own work. The taxation cadres should pay attention to learning the knowledge on enterprise management, know about the production, management and financial status of enterprises, and improve their ability to administer tax sources. They should try to improve their work style, firmly set up the consciousness of serving people, and set up a good image of taxation cadres during the new period. They should deepen the reform of the cadres personnel system and the labor distribution system. The taxation organs should establish and improve an effective mechanism to incent talented people, fully exert the initiative of vast taxation cadres. They should, according to the "Planning on Education and Training of Cadres in the Taxation Divisions from 2003 to 2007" of the State Administration of Taxation, do well in training the cadres, so as to adapt them to the requirements of continuous development of the taxation career. |
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