According to statistics, the US tax collection rate as high as 87 percent, the tax rate of about 0.5 percent cost US tax administration can do why low-cost, high efficiency? The author of the United States to visit the field, I learned the following US tax administration Features and get some inspiration.
Improve tax compliance mechanism
US citizens a strong sense of tax law, the reason, there are three areas of concern: First, the concept of state citizenship strong. I see former US government buildings in general hoisted the national flag in front of the usual residents in many shopping malls and villas are also flying the flag. Conscious citizens of thick, will naturally pay attention to the national interest, motivation evaded state taxes on the small. Second, the US tax system in favor of creating a tax environment. Federal personal income tax, local taxes are the personal property taxes levied directly by individual taxpayers report and pay to the IRD. State sales and use tax to implement price of foreign tax, store display of goods on the standard prices are not tax price, except for payment to foreign consumers have to pay a tax payment, the invoice will be the price, taxes , the total amount of ad valorem tax separately identified, at a glance, you can feel personal tax daily shopping, and retailers collecting tax characteristics are very obvious, when paying their taxes to the tax authorities do not think it is a bear burden. OTM implementation of VAT tax, but the retail part of the total amount of ad valorem tax price, consumers became full payment of money, no tax feeling, is not conducive to foster civic awareness of tax, the owner of the shoppers often pay taxes as their revenue models, do everything possible to pay less taxes. Therefore, I propose that China to promote tax cash register, the print to the shopper should be separately stated in the invoice price, taxes, the total amount of ad valorem tax, which will help to change the majority of Chinese citizens lack knowledge of tax, the tax situation of poor awareness . Third, the United States pay attention to the cultivation of tax consciousness. US students to instill awareness of tax law, most Americans think tax should not be when they grow up, not consciously trying to less tax. US tax authorities for direct publicity, though not through television, newspapers, posters, advertisements, but there are a lot of real tax publicity measures, such as, in the Tax hall, post offices, public libraries and other public places to provide free tax return and tax propaganda publications; after the introduction of the new tax bill, a large number of printed and distributed a pamphlet outlining the tax policy; telephone hotline and Internet can check tax policy; announced significant tax cases annually; tax agency personnel to participate in seminars each year, and so on.
Scientific and practical tax software
US tax department of computer hardware is not much more advanced than ours, room management is more casual, open office, shoes, etc. are not required, but its software design, the use of more in place. After the declaration of taxpayer information by scanning identification or manually identify the computer, computer system able to use the database to compare the data analysis, and then determine whether accurate reporting, automatic and accurate detection and identification error reporting information, and automatically generates a new declaration of taxpayers letters, greatly improving the quality and efficiency. Information data include not only the tax department data from the taxpayers they have articulation, but also includes information from federal taxes, or other states.
Revenue from our grass roots understanding of the situation, because the argument is not reasonable, at present a large amount of the tax assessment software abnormalities and problems without actually spam data, it is difficult audit case selection accordingly. America's advanced experience for our enlightenment is twofold: should adopt a more advanced scanning identification device bear VAT returns data collection; should further improve and perfect the tax assessment software.
Tax source control measures it
American taxpayers consciously declare tax collection based, but in practice, there are less difficult to ensure that taxpayers' tax sources of revenue control mechanism:
1. The taxpayer identification number system. The federal government is determined for each individual a lifetime unchanged American 9-digit Social Security identification number; the company opened also need to receive an identification number, bank account number in order to obtain a taxpayer only after receiving a registration tax number, and more than US $ 10,000 the transaction must be made in check clearing, so you can rely on a variety of financial institutions to provide tax-related information.
2. The resulting two-way pre-paid system for reporting and withholding. US personal income tax is the main taxes, not only the individuals themselves to declare April 15 a year in taxes, and the company employee wage employers also have to declare income and withholding taxes from employee wages. If an individual reporting fewer than the number of companies reporting, you will receive the Inland Revenue asking them to re-filing letters.
3. The tax agency system. In the United States, SMEs in general by means of intermediary agencies Tax. Certified public accountant, tax attorney, tax agents of the Federal Inland Revenue tax matters can charge d'affaires. Tax agency personnel familiar with the business, good work ethic, are generally able to be fair and accurate.
4. Protection Association Tax tax system. According to the US Arlington County Revenue introduced the tax department can check personal car registration to the government vehicle management department, and then to pay property taxes to car owners request letter. For some cars do not pay taxes, the Department will organize inspection teams often field inquiries, and sometimes even invited the police to check with the relevant departments will actively cooperate in general.
5. tax harmonization measures. For cargo flows between the states, especially online shopping result in the loss of sales and use tax issues, many US states have emphasis on tax administration in coordination with other states. At present, 34 states reached an agreement on the sales and use tax for unified management, unified registration requirements, define a unified tariff, unified tax.
Revenue Service pragmatic
In the US, taxpayers commonly used methods of reporting mail, by letter, telephone exchanges, mostly with the Inland Revenue Department, making quick answer taxpayer questions counseling is seen as an important aspect of taxpayer services. IRD provides some time to answer questions on the phone standard, will answer questions of their correctness, accuracy, consistency as an important criterion to measure the quality of the quality of work, such as Delaware Revenue 95% customer service hotline can reply resolved within 30 seconds. Hawaii opened Revenue voice response system, taxpayers can file tax returns through voice calls, the voice response system can answer business questions most taxpayers. In the annual tax period, Hawaii Revenue and the Internal Revenue Service will pay and investment branch jointly organized service activities, personal income tax and sales and use tax return form, explain the tax assessment notice, to help develop the taxpayers pay tax plan accepting business consulting issues.
In short, the service tax department for the American taxpayers are taxpayers really need, such as free taxpayer returns for taxpayers; telephone answering quickly and accurately; on the tax window platform provides free tax counseling brochure ; Tax window provides taxpayer satisfaction survey, receiving taxpayer complaints and comments, and so on. Learn from American practice, China should pay more attention to the practical effect of the tax service, effectively saving the tax money for the taxpayer costs and time costs, practical recommendations include providing free tax return, the tax department complimentary self-management issue tax journals, free provide tax invoices.
The status of outstanding tax audit
US to investigate the implementation of the escrow, to check and promote the levy, is typical of the "tax declaration and optimization services based on a computer network-based, centralized collection, focusing on inspection," the mode of tax collection, tax audit position is very important. In order to ensure a fair and reasonable taxation, the American emphasis on tax inspectors, inspectors face about 5% inspection object roughly the following:.
① human-computer case selection, the computer system to classify 10% of taxpayers selected based on a number of parameters and artificial selection of which 10% were formally issued a notice to the inspection, the practice of tax assessment interviews proof;
② internal Revenue Service each year to pick a specific industry, specific audit objectives;
③ annual audit of the previous problem, check the following year whether there are similar problems;
④ criminal activity;
⑤ related to tax-related business tax regulations modified;
⑥ reported cases;
⑦ random sampling;
⑧ large companies, large companies implement Mill management, general arrangements for inspection every year. In the United States, if detected tax evasion, the overdue tax penalty of not more than 100% of the tax payable; large amount of tax to be held criminally responsible, be sentenced to 5-10 years in prison.
It is worth mentioning that, although the United States is not very heavy penalties for tax evasion, but inspectors penalties for tax evasion taxpayers have a deterrent effect. This is mainly because the United States strictly by the book, find someone to intercede evasion penalties there is no problem, there is a real risk of tax evasion. China wants to raise awareness of the taxpayer to pay taxes according to the law, we must strictly enforce the law, in particular, to solve the trial and execution of the audit to make on behalf of the penalty, Yifadaixing problem. In addition, with the improvement of future tax assessment software to improve the accuracy of the case after the election, the United States may also consider drawing practice, the implementation of the tax assessment and audit case selection one, eliminating the burden of proof before the inspectors interviewed work areas, reducing taxpayer Tax cost Cost taxation and tax authorities.
Streamlined and efficient institutional settings
US tax authorities less hierarchical, flat, federal tax authorities are not state, county and municipal layers of design bureau. US Internal Revenue Service tax object classification by setting four management functions, namely wages and investment branch, small businesses and self-employed Branch, Branch medium-sized enterprises, tax breaks and government branches; another by economic region in the country to set up five large regional Office, under the 10 service centers (large-scale data processing center) and 63 regional offices, the Office is responsible for the tax inspectors.
US tax authorities to streamline both internal organs and practical. Targeted tax department, tax administration targeted, tasks are closely related to tax matters, rarely arranged a lot of manpower and resources for the upper and lower levels of internal management or taking excessive social activities, human resources mainly for tax services and tax inspectors. Taxation in Delaware, for example, the council set up the office, personal income tax group, corporate tax group, the group financial accounting, materials management group. Hawaii Revenue slightly different institutional settings, has two groups and six offices. Revenue Service tax accounting treatment groups bear, data processing tax returns, tax services and other matters. Tiaozhang audit group responsible for the audit, on-site audits, Oahu tax collection offices and three outer islands. Six office responsible for administrative services, information technology services, tax research plan, tax regulations, systems management, tax consulting publicity.
Revenue post a few small states, capable staff, high work efficiency. Delaware, Hawaii only set Revenue Secretary, Deputy Secretary for each one. Revenue is also directly responsible for the state of Hawaii statewide tax collection task, a global staff of about 300 people, the annual income tax $ 4 billion. In addition, although the United States is the world's leading economic power, but the Inland Revenue Department is not extravagance, not only did not receive an invitation to dinner expenses, and even working conditions are very general, the staff are open office, office environment a bit crowded.
US tax agency set up to China to improve the efficiency of tax administration has an important reference. On the one hand, it should be set up to streamline internal administrative bodies, drastically reduced the proportion of administrative staff, a significant increase in law enforcement service personnel; on the other hand, should not be superior to subordinate layout work much too small to change the situation, "subordinate to cope with the higher level", the tax levels authorities should make more effort and resources to strengthen the tax base management, increase tax audit efforts. Compatible with this idea, the goal should not be all-inclusive management assessment, assessment content should be focused, in particular to address the current bull assessment, repeated assessment of the problem....