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Internet decentralized tax collection and management

Publish: 2021-05-19 21:53:00
1. Recently, the popularity of "blockchain" has been rising. Maybe everyone thinks that the craziness of bitcoin will fall into the blockchain. It's a bit like in the first year of VR, entrepreneurs flocked to it. To some extent, it may be related to the famous saying of that book: pigs can fly even standing on the air! But Xiaomi, the "pig", is a very fine proct

this paper mainly interprets an entrepreneur's transitional interpretation and amplification of the word "decentralization"

entrepreneurs or some people obsessed with Entrepreneurship often say that our procts are "decentralized" when they talk about procts in public

people are blind to things and the so-called unconsciousness, so what is "decentralization"? To understand "decentralization", we must first know what is "centralization"

1. The Internet is a new form of information transmission. Centralization is the centralized release of information, and participants often have no right to speak. The right to speak here is the right to speak at the level of guiding public opinion

2. Decentralization means that participants can have the right to speak, make voice and freely spread information

how is centralization formed

the lack of information resources leads to centralization. To some extent, the Internet user group is also the reason for the formation of centralization

how is decentralization formed

because the standardization of information resources leads to centralization, to a certain extent, the rise of Internet user groups has the conditions to build decentralization, and users' demand for information is expanding.
2. From the perspective of Internet development, decentralization is the form of social relationship and content generation formed in the process of Internet development, and is a new network content proction process relative to "centralization"
with the diversification of network service forms, the decentralized network model becomes more and more clear and possible. After the rise of Web2.0, the services provided by Wikipedia, Flickr, blogger and other network service providers are decentralized. Any participant can submit content, and Internet users can create or contribute content together
decentralization is a phenomenon or structure, which can only appear or exist in a system with many nodes or in a group with many indivials-- Cloud financial services for you
3. The so-called Internet platform is to develop and utilize the information resources of the Internet. I personally understand that the instry should be concentrated together and one key solution should be taken to save the middle cumbersome steps. The 16 year Internet plus summit, which is the latest Internet plus summit held in Beijing in 16, will be held in the 16 month of. This will further promote the development of Internet +. To promote the integration of "Internet plus" with government, people's livelihood and all walks of life, we can learn about this area.
4. From the perspective of Internet development, decentralization is the form of social relationship and content generation formed in the process of Internet development, and is a new network content proction process relative to "centralization".
5. At present, the main modes of decentralization of traditional manufacturing enterprises are as follows: 1. Establishing equity incentive partnership; 2. Forming collaborative self decision mechanism; 3. Building open small and micro businesses.
6. At present, with the rapid development of Internet finance, financial innovation is emerging in an endless stream, but the legal regulation of Internet finance is basically in the blank stage, the lack of supervision is very common, and the financial risk outside the supervision can not be ignored. The difficulty of tax collection and management is one of the problems accompanied by the blank legal regulation of Internet finance. The essence of Internet finance still belongs to finance, which does not change the characteristics of financial risk concealment, contagion, universality and suddenness. Strengthening the tax supervision of Internet finance instry is the objective demand to promote its healthy development. At present, the domestic research on Internet finance mainly focuses on financial supervision, and the research in the field of tax supervision is very lack, which needs to be filled.
7. Under the background of the Internet, how to add the certificate of non resident enterprises? Under the background of the Internet, the tax collection and management of non resident enterprises is relatively strict.
8. The current mode of tax collection and management in China is "based on tax declaration and optimized service, relying on computer network, centralized service and key inspection". This mode, based on taxpayers' conscious declaration and tax payment, enables all taxpayers to realize their own declaration through the double service of tax authorities and intermediary organizations; Through the intensive processing and analysis of tax returns by computer, we can find out the taxpayers who have not declared or stopped to urge them to report and pay. At the same time, we can screen the abnormal returns and monitor the taxpayers to declare on time; Through inspection, the false tax returns will be corrected and punished to guide the taxpayers to report and pay taxes truthfully. Its main contents include the following aspects:

(1) taxpayer self declaration and tax payment system< Establish a scientific and simple procere for tax declaration. There are three ways: (1) within the statutory tax return period, the taxpayer shall calculate by himself, fill in the payment form and pay the tax to the bank (Treasury Economic Department), and then submit the tax return form and relevant information together with the payment form with the receipt stamp to the tax authorities for checking 2) The taxpayer shall open a "tax deposit account" in the bank designated by the tax authority to deposit the current tax payable in advance, and submit the tax return and relevant information to the tax authority within the statutory tax declaration period, and the tax authority shall notify the designated bank to transfer the money into the warehouse 3) Within the statutory tax declaration period, the taxpayer shall submit the tax declaration form and relevant information together with a check for the same amount of tax to the tax authorities; The tax authorities shall collect the digital list of tax payment. Cheques shall be uniformly handed over to the state treasury as a local bill exchange unit for settlement

2. Standardize tax forms. It is not only convenient for taxpayers to fill in and use, but also convenient for computer processing. To this end, standardizing the forms is divided into two steps: (1) unifying the formats of tax returns and tax payment forms by tax categories, and standardizing their contents 2) Simplify and consolidate the relevant forms, including the consolidation of tax returns of relevant taxes and the rationalization of the contents of the forms; And integrate the tax return and the payment form

3. Unified declaration method. There are three ways of tax declaration: (1) direct declaration, that is, the taxpayer submits the tax declaration form and relevant information to the tax authorities 2) The declaration by mail means that the taxpayer puts the tax return and relevant information into a special envelope and sends it to the tax authority 3) Electronic declaration, where conditions permit, taxpayers can transmit the relevant information and data listed in the tax declaration form to the tax authorities through the computer network< (2) establish a tax service system combining tax authorities and social intermediary organizations< Establish tax law announcement system. The State Administration of Taxation shall promulgate tax administrative rules and other normative documents in an effective form in a timely manner. Tax authorities at all levels below the provincial level shall regularly provide taxpayers with all current and effective tax law information, as well as tax guide to introce tax calculation, tax return filling and other tax knowledge, so as to ensure that taxpayers can understand tax law information timely and accurately

2. In order to facilitate taxpayers to pay taxes, in cities and counties, and other places with convenient transportation and relatively concentrated taxpayers, it is generally necessary to establish tax service offices with district and county bureaus (sub bureaus) as units to provide taxpayers with all-round services before tax, ring tax and after tax in a centralized and open manner

3. Actively and steadily develop tax agency services. Because some taxpayers are limited by time, place and other factors or because of their own needs, tax authorities should encourage and encourage them to seek social intermediary service organizations to act as tax agents in accordance with tax laws and regulations. The development of tax agency services should focus on the majority of small and medium-sized enterprises and indivials< (3) establish a computer-based management and monitoring system< Establish a unified taxpayer identification number. This is the premise of relying on computer monitoring and management, and the prerequisite of collecting, processing, exchanging and querying tax information< 2. Develop and improve high-level application system of tax collection, management and monitoring. From the establishment of tax registration, the processing of tax declaration, the collection and verification of tax, the urging of Suspending Tax declaration, and the urging of overe payment. From the screening of inspection objects to the statistical analysis of comprehensive tax information. Tax accounting and supervision, as well as the query of tax information are fully integrated into the computer management, relying on the computer to monitor the whole process of tax management

3. Grasp the key points and strengthen the monitoring. In the whole process of establishing the monitoring system, we must correctly handle the relationship between routine management and key monitoring, and grasp the key, difficult and hot issues of value-added tax, export proct tax rebate, personal income tax and so on, which are widely concerned by the society

4. Establish four levels of computer monitoring network relationship. We will strive to build a four level computer network at the central, provincial, municipal and county levels, so that the technical means, information processing and management level of tax monitoring and management can reach the level of developed countries in the late 1980s, and ensure a qualitative leap in the monitoring capacity of tax authorities< (4) establish a man-machine integrated inspection system< Establish the system of classified inspection. According to the characteristics of tax inspection, it should be divided into three categories: daily inspection, special inspection and special inspection. Daily audit is a periodic routine tax audit based on the results of case selection; Special audit is a key audit for a specific instry or a certain type of taxpayers; Special audit is a case audit based on the major cases reported or found in the first two types of audit< 2. Establish scientific inspection proceres. The new inspection method will mainly rely on the computer-based monitoring system, targeted. Therefore, it is necessary to clarify the process and standardize the operation. The specific process is as follows: case selection, plan making, inspection implementation, case trial, execution and inspection result analysis< (5) establish an organization system with the function of tax collection and management as the main function, setting up institutions and dividing functions

1. The establishment of tax collection and management institutions should adhere to the principle of "streamlining". The principle of "high efficiency" takes the tax authorities who undertake all the tasks of tax collection and management and the implementation of tax plans as the basic tax collection and management units, mainly refers to the tax bureaus or tax sub bureaus directly facing the taxpayers. The tax authorities at the central, provincial, municipal and county levels should adapt to the reform at the grass-roots level and make corresponding adjustments so as to serve the tax collection and management and the grass-roots level

2. Function division. The functions of tax collection and management agencies are divided into four series: management services, collection monitoring, tax inspection, policies and regulations. The division of labor is as follows: (1) management services series, which are responsible for tax registration, invoice management, tax consultation, acceptance of various tax applications, verification of tax payable, collection of external information, etc 2) Collection monitoring series, responsible for the acceptance of tax returns, tax collection and collection of penalties for violation of regulations; If it fails to declare within the time limit, it shall urge the payment of overe taxes and overe payments, and if it fails to implement the decision on tax treatment within the time limit, it shall be enforced; Tax planning, accounting, statistics, reporting and ticket management 3) Tax inspection series, responsible for case selection, development of inspection plan, case investigation, case result analysis 4) Policy and legal series, responsible for tax law publicity, law enforcement supervision and inspection, tax policy research feedback, tax administrative reconsideration, administrative litigation response

3. Manpower allocation. The manpower of the tax authorities at the grass-roots level should be reasonably allocated according to the form and function of the organization< (6) establish tax collection and management information system

tax collection and management information system is an important subsystem of tax collection and management system. Its purpose is to apply the basic ideas and methods of information science to tax collection and management, especially to treat the tax collection and management process as an information processing process. The related activities of tax collection and management are abstracted as a process of information exchange, transmission and use; Through the normal flow of information, especially the existence of feedback information of tax collection and management, the tax collection and management norms are constantly improved, the efficiency of tax collection and management is constantly improved, and the tax collection and management legal system is constantly improved< Second, the advantages of the current mode of tax collection and management. First, it establishes the principal position of taxpayers in tax payment, and returns the rights, obligations and responsibilities to taxpayers. Secondly, from the perspective of the legal system, it is clear that it is illegal to declare tax not on time and not as truthfully, and the taxpayers must bear the corresponding legal responsibility, so that the problem of unclear responsibilities between the tax collectors and the taxpayers can be fundamentally solved. Thirdly, it is the ty of taxpayers to pay taxes. Taxpayers have changed from passive taxation to active taxation. The reporting rate of enterprises on schele is basically stable at about 95%, and that of indivial businesses is also above 80%. Finally, we should implement the system of self declaration and tax payment, abolish the system of special administrator, free the special administrator from the tedious affairs in the past, and then turn to strengthen the work of tax collection and management, supervision and inspection, so as to make the tax collection and management more effective? On the track of virtuous circle

2. By the end of 1997, more than 10000 tax service offices had been set up nationwide, and 3952 tax collection offices had been set up by banks; The Tax Service Department accepted 15.245 million consultations. Through the establishment of a full range of declaration service hall, we can provide pre tax, tax and after tax services for taxpayers in a centralized and open form, and optimize the service quality. Moreover, through the establishment of a tax policy and regulations announcement system, we can publish various tax policies, regulations and other normative documents to taxpayers, which is convenient for taxpayers to learn and use the tax law< The scientific and technological content of tax collection and management has been graally improved, and the modernization process of tax collection and management based on computer network has been accelerated. By the end of 1998, the national tax system had been equipped with 151000 computers, with 9012 computer LANs in operation and 18000 electronic tax collection and management outlets, accounting for about 50% of the total number of tax collection units. 16.78 million taxpayers were included in the computer monitoring system, and 593.3 billion yuan of tax was paid through computer processing, accounting for 69.4% of the total instrial and commercial tax in that year. At present, the tax authorities at all levels attach importance to and increase the investment in the construction of computer hardware. Computers are widely used in the national tax system, and have basically realized the computerization of the whole process of tax collection and management within a certain range< 4. The tax inspection system of man-machine combination has been established, and the intensity of tax inspection has been increasing. From the State Administration of Taxation to local tax authorities at all levels, special tax inspection organizations have been set up, which has enriched the strength of the inspection link. By the end of 1997, the national tax system had set up 6762 special inspection organizations with 12000 inspectors. Through strengthening the professional training of the inspectors, the quality of the inspectors has been improved, the performance assessment methods have been improved, and a variety of special, key and special inspections have been carried out at the same time, highlighting the efforts to investigate and crack down on major tax evasion cases

5. The social image of the tax system has changed significantly. With the advancement of tax collection and management reform, centralized and open service has been widely popularized, and a new image of tax administration in accordance with the law, civilized service and efficient work has been graally established in the society.
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