What Does a Tax Professional Do?

The tax administrator system refers to the tax administration personnel established by the state in order to strengthen the management of tax sources. The tax management personnel established by the state personally contact the taxpayers to understand and grasp the tax sources of taxpayers in their jurisdictions and their changes. A system that neglects management issues.

Tax administrator

Right!

Tax management is too general and big

Tax source management is relatively small and easy to figure out. The difference between the two in connotation and extension is obvious to tax workers.

The difference between the two also brings about differences in the division of responsibilities or duties of tax staff. If the personnel engaged in tax management are called tax administrators, all tax personnel other than those at the grass-roots level who are engaged in tax audits and work directly in the tax office should be tax administrators.

And only those who are engaged in tax source management are called administrators, and this group should theoretically be less than the above-mentioned groups.

Therefore, since it is called a system, we should first solve the system of who is the second, and then the system of what is the second. This concerns the purpose and significance of proposing and establishing this system.

Several opinions on further strengthening tax collection and management

"Several Opinions on Further Strengthening Tax Collection and Administration" (Guo Shui Fa [2004] No. 108) ^[1]

The tax administrator is a staff member who is responsible for segmentation and classified management of tax sources in the grass-roots tax authority and its tax source management department, and has the responsibility of the account holder. ^[2]

I. Responsible for tax policy publicity and delivery, tax consultation and counseling for taxpayers in the area.

2. Responsible for the household registration management of taxpayers in the area.

(1) Investigation and tax identification of new tax registration items;

(2) Investigation of changes in tax registration items;

(3) Investigations on application for identification of general VAT taxpayers;

(4) Investigation of cancellation of tax registration items;

(5) Investigations on taxpayers' suspension, closure and resumption of business;

(6) Inspection of the taxpayer's household registration, clean-up of missing and missing management households, and treatment of abnormal households.

3. Responsible for verifying and supervising the tax declarations of taxpayers in the area under control; urging the taxpayers to report overdue taxes, owing taxes, checking taxes, late payments and tax fines; and cooperating with tax preservation and tax enforcement measures. Implementation.

4. Responsible for investigating and verifying the abnormal declarations of taxpayers in the area in charge.

5. Responsible for investigating and verifying the verification or adjustment of tax collection methods such as periodic quotas and taxpayer quotas, taxable income rates, etc., and the delivery of relevant notices.

6. Responsible for the submission of opinions on correcting and handling of general violations of rules and regulations by taxpayers in the area under control and the delivery of taxation processing documents.

7. Responsible for investigating and verifying the tax declaration methods, deferred declaration, deferred tax payment, tax deduction and exemption, pre-tax deduction items, and tax refund application of taxpayers in the area in charge.

8. Responsible for the daily supervision and inspection of the taxpayer's tax situation and related tax-related matters in the area in charge.

9. Responsible for the supervision and management of the taxpayer's receipt, purchase, issue, acquisition, storage, and cancellation of invoices in the area in charge.

X. Responsible for the promotion and application and daily management of tax control devices for taxpayers in the area in charge.

11. Responsible for the supervision and inspection of the taxpayer's setting of books in the area in charge, the management of the taxpayer's financial accounting system and the accounting treatment of the record; the management of the accounting system and the tax difference establishment of a ledger.

12. Responsible for investigating, verifying and supervising the qualifications of units and personnel responsible for tax collection in the area in charge.

13. Responsible for the investigation and verification of taxpayer credit rating assessment in the area under charge.

14. Responsible for the tax assessment or review and assessment of taxpayers in the area in charge.

15. Responsible for investigating and verifying other tax-related matters of taxpayers in the area under control.

(1) Investigation of taxpayers' application for self-printed invoices;

(2) Investigation of taxpayers' application for business activities;

(3) Examination and registration of sales inspection of foreign taxpayers, preliminary examination of invoices in the place of business use, and cancellation of invoices;

(4) a preliminary examination of the type, quantity and layout of the invoices for taxpayers' applications for purchasing;

(5) Investigation and verification of taxpayer's application for issuing the Certificate of Withdrawal of Purchase and Request for Discounts;

(6) Investigating and verifying the loss and theft of invoices and tax control devices of taxpayers, and the loss of tax registration certificates;

(7) Investigation and verification of the exit of taxpayers or their legal representatives in cases of merger, division, bankruptcy, tax arrears, etc.

16. Responsible for the collection, arrangement, storage and filing of the taxpayer's annual collection and management archives in the area in charge.

17. Responsible for the monitoring and management of taxpayers' tax sources in the area in charge, grasp the changes of tax sources, investigate and verify the taxpayer's production and operation, financial accounting, do a good job of dynamic analysis of tax sources, and prepare periodic reports and analysis of tax sources.