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1、On the tax administration to strengthen social welfare enterprises Reflections Paper Keywords: welfare enterprises to set up daily management of the tax rebate approved Abstract: strengthening social welfare enterprises pillow collection management, tax policy to promote full employment and social w
2、elfare of persons with disabilities in the development of the positive role of tax Administration tax authorities must clearly the scope and focus, focus on strengthening the tax registration, tax returns, tax money collection, invoice management, inspection services and other aspects of pillow dail
3、y management and oversight, the tax refund to good examination and approval. Since the 1994 tax reform, social welfare enterprises of the value-added tax Jizhengjitui, services (excluding advertising) sales tax exemptions and corporate income tax reduction or exemption and other incentives. The tax
4、incentives Policy implementation in practice, how well is directly related to employment security and social welfare of persons with disabilities the development of enterprises. the author on how to further strengthen the tax Administration of social welfare enterprises, combined with the existing p
5、ractice of some comrades different understanding or practice of thinking as follows: One thought: the approval of the establishment of social welfare enterprises, the tax authorities without the necessary intervention? State Administration of Taxation (State Administration of Taxation (1994 155) sta
6、tes that 1 January 1994 onwards the Home welfare enterprises, must be at the provincial level Civil affairs departments and the competent tax authoritys strict examination and approval , that is, where the bid for the social welfare enterprises, and in addition must conform to the social welfare ent
7、erprises should have the conditions required to provide documents and information, also must be the provincial Civil affairs department and the competent tax authority (generally considered to be county-level tax authority) approval to set up. This provision explicitly states that the competent tax
8、authorities should be directly involved in the approval of establishment of social welfare. We know that the establishment of general business approval by the industrial and commercial authorities Dengji, special industrial and commercial enterprises in addition to registering authorities for approv
9、al, it must be the approval of the competent administrative department. such as the establishment of rice producers, must be the local health administrative department for approval, obtain business health permits; established fireworks manufacturer to be approved by public security organs to obtain
10、safe production license; Similarly, the establishment of social welfare enterprises also need to go through the approval of the Civil affairs department, made the social welfare enterprise qualification certificate before engaging in the production and management. but whether need to go through the
11、approval of tax authorities, is indeed a debatable issue. we all know, the tax authorities is the tax Law enforcement agencies, representatives of the State to exercise its taxing power. the tax authorities is the enterprise content management after the establishment of tax-related matters, the esta
12、blishment of procedures for the enterprise itself management, strictly speaking, the responsibility does not belong to the tax authorities. In other words, business tax registration procedures for examination and approval before the establishment of enterprises, the tax authorities should not normal
13、ly refer people. the tax authorities is the responsibility of enterprises and tax-related matters management; rice manufacturers, fireworks manufacturers are involved in the implementation of tax policy, these companies do not require tax authorities to approve the establishment of intervention, and
14、 why approval of the establishment of social welfare enterprises of the tax authorities to have to refer people? Moreover, even if the tax agencies involved in approval of establishment of social welfare does not mean that the tax authorities can or must be based on the establishment of approval, th
15、e decision to give tax rebates; social welfare enterprises of the rebate conditions are dynamic, not fixed, whether consistent with the tax rebate conditions, the competent tax authorities according to the daily needs of tax Administration to determine the situation. approval of the establishment ca
16、n not replace the daily tax management, not to replace the rebate approval. Therefore, I believe that the tax authorities is not necessary intervention for approval of establishment of social welfare issues. from enterprises to set up social welfare and tax registration, the tax authorities began to exercise the functions of tax administration. As approved by the county or municipal Civi
