Provincial audit offices:
As required by the policy tracking audit arrangements for the first quarter of 2021 (no. 1 of the financial audit developments), the new city audit office organized a follow-up audit of the implementation of key policy measures in the first quarter at the municipal level, which is reported as follows:
I. Governance of indiscriminate charges
In the haizhou district, a leadership group for business development has been set up, with eight thematic groups. The task of the business reduction promotion group is to take the lead in promoting corporate reduction, to actively coordinate the relevant sectors, to implement the national tax reduction and reduction policy, to maintain inclusive tax cuts in conjunction with structural cuts, and to focus on reducing the tax burden on msmes. (b) promote the reduction of fees associated with enterprises and clean up fees for regulated banking and intermediary services, electricity surcharges, etc. (c) to receive complaints from enterprises of excessive charges, misallocation, etc., and to organize verification and processing by the relevant authorities to put an end to any irregularities that increase the burden on enterprises。
The taipei region has insisted on reducing the burden on businesses as a key player in the “six-soft” effort to implement the “six-soft” mandate, firmly curbed the problem of unbridled charges and developed the work programme on the effective reduction of business burdens to contain disruptive fees (which is too low). (b) 2020, no. 1 to actively contribute to the efforts to create a high-quality business environment. One is to improve services to commercial and foreign trade enterprises and to reduce the burden on enterprises. The organization of the second new business-style competition for the new “new excellence” economy, with the participation of the relevant electric power company enterprises, such as the elite network, manau express base and others, has facilitated the development of the new business; and has led the manau express base to participate actively in the ministry of commerce's third “dual net purchase festival”, which is currently under way and will be officially launched between late april and early may. The second is the continued deepening of the “discharge suit” reform. To streamline the approval process and guidelines, to consolidate the list of declarations, to optimize the “thematic” “situational” project approvals in the online office of the approval system, to establish a joint mapping and deputy to the office of the deputy, to establish a dedicated team approval model, and to oversee the development of a system of mid- and after-care. • reform of the “small window” area of the original priority area of approval services, to look back at standardization, improve working standards and systems, further streamline government services and expand window services。
The department of finance of the qinghe gate region has improved the system of listing fees. The first concerns the implementation of the catalogue of fees involved. Strict implementation of the system for the management of the list of fees charged by enterprises, increased transparency of fees charged by enterprises, and further improvement of the list of fees charged by administrative undertakings, the list of governmental funds and the list of fees charged by administrative entities by enterprises, all of which are not subject to implementation. Secondly, attention is being paid to reducing the costs of enterprises in the areas of labour, energy and logistics. The northern yamada market, which had previously charged some administrative fees for the construction, maintenance and operation of public facilities in the northern yamada market, was reasonable and normal, and the main fees were market-based, and the current market office was transformed into the shanghai market services ltd., an independent legal entity. However, in the course of the renovation process, no fees were charged for the unfinished work and incomplete procedures. Thirdly, attention is being paid to the increase in income from forfeiture through the imposition of fines. By the end of the first quarter of the year, the qinghe gate district had received $670,000 in revenue, all of which had been surrendered to the treasury on time。
In 2021, the non-tax sector of the sub-region was concerned with the implementation of the financial deprivation scheme, which separated the forfeiture of income from financial security, the decision to impose a fine from the collection of fines, the enforcement of the law from the confiscation of property in custody and disposal posts, the full transfer of revenue to the state treasury and the administration of “two lines of income and expenditure”. The tax authorities deal with income forfeiture in two categories: fines for acts committed by taxpayers, 100 per cent at the central level, and tax-related fines after taxpayers have paid less, which are the same as those applied to the main tax。
Ii. Implementation of tax abatement policies
(i) tax deductions at the municipal level
The first is the strict application of the rate reduction policy by the municipal social services board, which guarantees the right to participate in enterprises. Since may 2019, the contribution rate of the basic old-age insurance unit has been reduced to 16 per cent, the unemployment insurance rate has been reduced to 1 per cent. By the end of march, 3560 enterprises had been declared old-age insurance and 4360 had been declared unemployed and injured at work in march. The second is that the municipal housing authority formulates policies to reduce the cost of the enterprise and jointly approve them. Directing the enterprise to commission the design of drawings, reducing the time frame for the review and the number of running legs of the enterprise, exploring a fire inspection pass to ensure prompt processing of construction permits; and opening a green path for the review of the construction plans for the private enterprise project rated as the “ten plus ten plus ten” to provide proactive and rapid services. In the case of the first review at the municipal map centre, the fee is reduced by 50 per cent, partly by the municipal financial subsidy. Third is the initiative of the municipal transport and transportation department to help transport and passenger enterprises by actively improving the administrative effectiveness of transport, regulating administrative permits and securing the presence of all government services in the halls for a 50 per cent reduction in the time limit established by law; and by actively communicating and coordinating with the municipal finance department to resolve the debt of $3. 67 million owed by the two counties for the construction of the enterprise. Fourth is the comprehensive dissemination of tax and revenue policies. The municipal tax administration, in conjunction with the people's tax action, the tax law promotion month and other thematic activities, have promoted “multi-dimensional and cross-cutting” information on preferential policies such as the entrepreneurship platform tax incentives and the science, technology and innovation (sti) tax incentives, which are of general interest to taxpayers; have harmonized information materials on tax abatement and reduction policies and disseminated them on the spot during the tax law promotion month, and have been placed in tax service places and distributed to taxpayers。
(ii) tax deductions and reductions by district
The new quil region has taken a number of measures to raise the level of tax services, in keeping with its policy of preferential taxation and fees, and using the sense of appreciation and satisfaction of taxpayers as a measure of tax service performance. Active promotion of the mobile office app and mobile tax app to ensure that taxpayers do not have enough to handle tax-related matters and are genuinely in contact with zero-occupancy tax; use of tax micro-trust groups and the media to disseminate tax policy widely to taxpayers and contributors; selection of cadres to conduct home-to-house counselling of taxable taxpayers in enterprises within the jurisdiction to ensure that they are well informed and tax policy is fully enjoyed; recruitment of the tax service experiences officer to regularly collect feedback on tax service experiences; tight focus on “optimizing the business environment” and “the private sector tax practice”; continuous upgrading of the theoretical and operational skills of tax tellers to improve advisory tax discipline and precision services. A major effort has been made to create a safe and efficient tax environment through the “indulging the large patterns of tax service and the special initiative to enhance the satisfaction of taxpayers”。
The central party, the state council, has continued to implement various tax cuts and reductions around better service of the “six-soft” “six-soft” “six-soft” scheme. The timely dissemination of information, counselling, follow-up, alerts to taxpayers through meetings, manuals, micro-letters, text messages, telephones, etc.; the regular verification of tax deductions through the “golden three” system, which detects suspicions and corrects them in a timely manner in order to ensure that taxpayers enjoy their full entitlements; and the organization of a colloquium on tax deductions and deductions for taxpayers, which is a real help to taxpayers in solving the problem of gambling points. As of the end of march 2021, there was a cumulative tax exemption of 13,716,000 yuan. Of these, the value added tax (vat) of $11. 6. 25 million, the resource tax of $29. 5 million, the urban maintenance and construction tax of $24. 32 million, the property tax of $83. 7 million, the stamp tax of $28. 8 million, the urban land use tax of $559. 4 million, the motorboat tax of $0. 04 million, the vehicle purchase tax of $128,000, the tax of $91. 32 million, the education fee of $14. 34 million and the local education of $956 million。
Iii. Major issues arising from the assessment and concernments
Staying on the money。
At the end of 2020, the central government allocated $18 million for the construction of the ems system. As of the audit date, the district health service had spent $9. 319. 6 million and remained in detention at $8. 6804 million, mainly due to delays in the disbursement of county finances。
Audit opinion: speed up expenditure on funds for the epidemic, use funds for specified purposes and strengthen local emergency material security systems。
Audit recommendations
Continuous attention is paid to the allocation and management of funds earmarked for disease prevention and control, the management of funds, the tracking of the movement of funds for disease prevention, the timely disbursement of funds for disease prevention and the overall fight against the new epidemic。
13 april 2021
New city audit office
