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为了进一步理顺个体业户的征收管理工作,力堵个体税收流失,洛阳市吉利区国税局自年初起便把个体业户的建帐工作摆在各项工作的前列,采取三项措施,狠抓此项工作的落实.一、在思想上充分认识此项工作的重要性,要求基层人员做到“五清”.即:各管区内个体业户户数清;每月交纳税款清;应该建帐户数清;不应建帐的户数清;达不到起征点的户数清.二、对新建帐业户的帐目实行“三看”.即;对各新建帐户的建帐情况逐一进行检查辅导.在检查中,一看新建帐个体户的盘点情况;二看个体业户的进、销货帐目的记载情况;三看发票粘贴薄使用情况.通过严格监督检查辅导为建帐工作开好头起好步.三.利用领导抽查抓落实,实行由业务副局长领头的各辖区的建帐情况进行抽查制.发现问题,要求立即纠正,对连续二次抽查不达标的业户进行责任追究和经济处罚.
In order to further rationalize the collection and management of individual households and force the loss of individual tax revenue, the State Internal Revenue Service of Geely in Luoyang City put the construction of individual households in the forefront of various tasks since the beginning of the year and took three measures Grasp the implementation of this work.First, the full understanding of the importance of this work ideologically, requiring grass-roots personnel to achieve “five clear.” That is, each of the individual households in the number of households clear; monthly tax paid; The number of accounts should be built clear; the number of accounts should not be built clear account; the number of households can not reach the threshold of clearance. Second, the accounts of new accountants to implement “three see.” That is; Check the situation one by one to check counseling. In the inspection, a look at the new account of the inventory of individual accounts; two individual businesses into the sales accounts of the records; three to see invoice paste the use of thin. Through strict supervision and inspection counseling to build Third, the use of leadership to carry out spot checks implementation, the implementation of the business by the Deputy Secretary led the various areas of the accounting situation checks. Found problems, requiring immediate rectification of the second consecutive spot checks of non-compliance of the industry Households accountability and economic penalties.