SAT further standardize law enforcement _ Improved tax information channel network _ _ China accounting perspective needed to accountants - CPA | Certified Tax | Accounting titles | Senior Accountant | Accounting practitioners

In order to thoroughly implement the 16th meeting of the Central Finance Leading Group and the spirit of reforming the teleconference in the whole country in 2017, the State Administration of Taxation (SAT) recently issued a notice to clarify the law, standardize the law enforcement and improve the law enforcement procedures , Standardize administrative discretion and strengthen law enforcement supervision in five areas, to further standardize and improve the tax law enforcement work to create a stable and fair and transparent, the expected business environment. Notice that the tax system in the full implementation of the list of rights and responsibilities management, preparation and publication of the matter of operation of the flow chart and service guide, to carry out the pilot, to facilitate the work of the masses. The implementation of the tax system power and responsibility list system, timely issuance of the tax system authority list template, the formation of the upper and lower through, organic convergence, smooth operation and transparent and efficient national tax system responsibility list operating system to create a fair and just tax environment. Notice to require tax authorities at all levels to regulate the law enforcement behavior, clean up and reduce the entry into the law enforcement matters, strictly into the law enforcement program management, the implementation of "double random, an open" supervision, to promote the integration of national tax law enforcement resources to reduce the burden on taxpayers. To improve the law enforcement procedures, refine the law enforcement guidelines, strengthen law enforcement records, improve law enforcement, strengthen the power constraints, and safeguard the legitimate rights and interests of taxpayers. In the regulation of administrative discretion, the notice stressed that all levels of tax authorities should strictly approved the collection and management, accurate application of the discretionary power of punishment, strengthen the law enforcement review, enhance tax law enforcement credibility. On how to strengthen law enforcement supervision, notice clearly to speed up the construction of internal control mechanisms to strengthen tax law enforcement supervision, improve the internal supervision mechanism, and consciously accept external supervision, and strictly regulate the power to run.