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</span><span class="fontstyle1021">公开信息内容</span></td></tr></table> </td> <td width="10"> </td> </tr></tbody></table> <table class="table_gkbj2" border="0" cellspacing="0" cellpadding="0" width="951" height="377"> <tbody> <tr> <td height="376" valign="top"> <table border="0" cellspacing="0" cellpadding="0" width="950" height="5"> <tbody> <tr> <td height="5"></td></tr></tbody></table> <table class="table_sxk1" border="0" cellspacing="0" cellpadding="0" width="930" align="center" height="473"> <tbody> <tr> <td height="473" valign="top" width="930" align="left"> <LINK href="/images/systemresourcestylecomponentnewscontentformat2css.css" type="text/css" rel="stylesheet"> <table width="95%" border="0" align="center" cellpadding="0" cellspacing="0"> <tr> <td valign="top"> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td style="TEXT-ALIGN: center;LINE-HEIGHT: 50px;MARGIN: 0px auto 10px;FONT-FAMILY: 微软雅黑;COLOR: #06519e;FONT-SIZE: 22px;FONT-WEIGHT: 500;"> 关于印发山阳县税收保障办法的通知 </td> </tr> <tr> <td style="background-color: #fffcf6;border: 1px solid #edc77b;padding-top: 3px;padding-right: 4px;padding-left: 4px;vertical-align: top;height: 60px;"> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td nowrap="nowrap" style="font-size:12px;color:#222222;font-weight:bold;width:85px;text-align:right;height:26px;">索引号:</td> <td style="font-size: 12px;color: #5b554e;text-align:left;">syrmzf-30/2017-0904013</td> <td nowrap="nowrap" style="font-size:12px;color:#222222;font-weight:bold;width:85px;text-align:right;height:26px;">公开目录ï¼?/td> <td style="font-size: 12px;color: #5b554e;text-align:left;">政府文件</td> <td nowrap="nowrap" style="font-size:12px;color:#222222;font-weight:bold;width:85px;text-align:right;height:26px;">发布日期ï¼?/td> <td style="font-size: 12px;color: #5b554e;text-align:left;">2017å¹?8æœ?1æ—?/td> </tr> <tr> <td nowrap="nowrap" style="font-size:12px;color:#222222;font-weight:bold;width:85px;text-align:right;height:26px;">主题词:</td> <td style="font-size: 12px;color: #5b554e;text-align:left;"></td> <td nowrap="nowrap" style="font-size:12px;color:#222222;font-weight:bold;width:85px;text-align:right;height:26px;">发布机构ï¼?/td> <td style="font-size: 12px;color: #5b554e;text-align:left;">政府åŠ?/td> <td nowrap="nowrap" style="font-size:12px;color:#222222;font-weight:bold;width:85px;text-align:right;height:26px;">æ–?nbsp;   å·ï¼š</td> <td style="font-size: 12px;color: #5b554e;text-align:left;"></td> </tr> </table> </td> </tr> <tr><td> </td></tr> <tr><td style="LINE-HEIGHT: 150%;COLOR: #000000;FONT-SIZE: 14px;"><div id="egovinfocontenttable"><div id="vsb_content_2"><div> <p class="vsbcontent_start" align="center">山政办发ã€?017ã€?6å?/p> <p align="center">山阳县人民政府办公室</p> <p align="center">关于印发山阳县税收保障办法的通知</p> <p>各镇人民政府、街道办事处,县政府各工作部门、事业机构:</p> <p>《山阳县税收保障办法》已经县政府同意,现印发给你们,请结合实际,认真贯彻执行ã€?/p> <p align="right">山阳县人民政府办公室</p> <p align="right">2017å¹?æœ?3æ—?/p> <p>山阳县税收保障办æ³?/p> <p>第一ç«?æ€?åˆ?/p> <p><b>第一æ?/b> 为了加强税收征收管理,保障税收收入,营造良好的税收环境,维护纳税人的合法权益,促进山阳经济社会协调发展,根据《中华人民共和国税收征收管理法》和《陕西省税收保障办法》,结合我县实际,制定本办法ã€?/p> <p><b>第二æ?/b> 本办法所称的税收保障,是指在本县行政区域内各级人民政府及有关部门、单位根据税收管理的特点和要求,为保障税收及时、足额征缴入库所采取的监督、支持、协助以及奖惩等措施的总称ã€?/p> <p>税务机关征收或代收的社会保险费和各项基金的保障,参照本办法执行ã€?/p> <p><b>第三æ?/b> 税收保障以税收法律、法规为依据,以“政府主导、财税共管、部门配合、社会协同、法制保障、信息技术支撑”为原则,以部门联动、源头控管、综合管理为主要手段,加强税收征管,保障税收收入ã€?/p> <p><b>第四æ?/b> 山阳县人民政府成立税收保障领导小组,负责指导、协调本行政区域内税收保障工作。税收保障领导小组负责明确本行政区域税收保障职责,研究税收保障工作的办法和措施,及时协调解决税收保障工作中的相关问题,确保税收保障工作正常有序开展,对落实情况进行监督和考核ã€?/p> <p>税收保障领导小组下设办公室,办公室设在财政局,具体负责组织制定涉税信息标准,组织实施税收保障运行工作ã€?/p> <p>镇人民政府、街道办事处应当建立税收协助工作机制,税务机关应当加强对税收协助工作的指导ã€?/p> <p>第二ç«?税收协助</p> <p><b>第五æ?/b> 县政府有关部门应当按照规定的时限及时提供涉税信息,支持、协助税务机关依法执行职务ã€?/p> <p>(一)市监局。在季度终了15日内,提供“三证合一”登记制度改革过渡期内未换发“三证合一、一照一码”营业执照企业的注销、撤销登记信息;具有成品油产品检测资质的机构名单;股权转让变更登记的股权转让相关信息。对申请办理股权变动的纳税人,凭税务部门开具的股权转让缴税完税凭证或免税、不征税证明,办理变更手续。年报结æ?0日内,提供营业执照年报信息ã€?/p> <p>(二)公安局。在季度终了15日内,提供车辆登记、年检、报废等信息;驾校培训、经营性停车场信息;房屋租赁信息;宾馆入住信息;准许矿山开采企业购买爆破器材审批信息。税务机关在办理涉税事项时,需依法查询纳税人身份证信息、暂住人口居住证、中国公民及外国人出入境等信息的,公安机关应当协助配合ã€?/p> <p>税务机关在查处涉税违法行为中,发现涉嫌犯罪的,应当及时移送公安部门处理;对税务机关移送的涉嫌犯罪案件,公安机关应当依法处理ã€?/p> <p>(三)国土局。在季度终了10日内,提供土地登记发证信息;土地地籍登记信息;土地使用权出让、转让、收回等信息;土地违法案件查处信息;新设置采矿权许可证登记信息,本级采矿权转让信息,应税矿产品开采实测信息。协助税务部门查询纳税人以及其他涉税人员的土地使用权情况;对申请办理土地权属登记、变更手续的单位和个人,不能提供相关完税证明、免税证明的,不予办理相关手续。提供房屋所有权证书发放、本地区首次购房证明、房产交易信息;在发放房屋产权证书时,应要求不动产销售方提供完税证明,不能提供完税证明的,不予发放房屋产权证ã€?/p> <p>(四)住建局。在季度终了10日内,提供工程招标项目、中标合同签订、建设资金投入等信息;规划许可证信息;建筑施工许可证发放、外来建筑企业备案、房屋预售证发放、房屋预售网上备案、建筑工程验收备案信息。城市公路、道路工程的施工信息和工程款项拨付信息ã€?/p> <p>(五)审计局。在季度终了15日内,提供已审计结束项目发现的涉税信息,建筑工程项目的审计报告等信息ã€?/p> <p>审计部门在审计工作中发现被审计单位存在涉税问题的,应当及时向税务机关提供涉税线索,并协助提供相关的税务审计资料ã€?/p> <p>(六)人民银行(国库)及银监等部门和各专业银行。在季度终了15日内,提供企业开户、财务报表、境外支付等信息,境内相关单位、人员持有境外公司股份信息;住房按揭贷款信息;被人民银行列为跨境贸易人民币重点监管企业的名单;出口企业上一年度出口收汇金额;因违反管理规定,被人民银行给予行政处罚的企业名单、企业开户、财务报表、企业股权转让等信息;企业资金往来信息ã€?/p> <p>税务机关对纳税人、扣缴义务人依法实施开立账户查询、储蓄存款查询、税收保全和强制执行时,金融单位应当配合协助ã€?/p> <p>(七)发改局。在月度终了15日内,提供重点建设项目计划、建设项目立项信息及项目建设进度信息ã€?/p> <p>(八)交通局。在季度终了15日内,各类车辆和船舶营运证的发放、变更、注销信息,外地车辆从事运输业务备案信息,非城市公路、道路工程的施工信息和工程款项拨付信息ã€?/p> <p>(九)民政局、残联。在季度终了15日内,提供社会团体、民办非企业单位、福利企业的登记、变更、注销等信息,各类福利彩票网点登记、销售及兑奖信息,《残疾人证》发放信息。年检结束å?0日内,提供企业年检信息ã€?/p> <p>(十)人社局。在季度终了15日内,提供《就业创业证》发放信息,外国专家在山阳境内就业信息,各类培训机构信息,医保卡刷卡信息,社保费缴纳相关信息ã€?/p> <p>(十一)农业局。在季度终了15日内,提供农业产业化龙头企业认定信息,从事运营的农用车船登记、报废、年检、外地农用车辆从事运输业务备案等信息ã€?/p> <p>(十二)科教局。在季度终了15日内,提供社会力量办学、成人教育和校办企业登记、变更和注销信息,各种业余教育的中小学、幼儿园登记、变更和注销信息,外资办学信息,中外合作办学信息;提供体育彩票网点登记、销售及兑奖信息;本行政区域内由本部门举办的体育比赛的规模、收入及运动员、教练员收入等信息,以及本部门掌握的其他相关体育比赛信息;提供高新技术企业认定、技术合同认定登记等信息ã€?/p> <p>(十三)卫计局。在季度终了15日内,卫生计生部门提供医疗机构的审批、变更登记、注销以及营利性和非营利性医疗机构的认定信息。食品药品监管部门提供卫生食品许可证发放信息ã€?/p> <p>(十四)文广局。在月度终了10日内,提供网吧、歌舞厅开业、变更、注销等信息,文化市场登记和文化经营许可证发放信息;实时提供商业性文艺演出的规模、收入和演员、经纪人等相关人员的收入等信息ã€?/p> <p>(十五)经贸局。在季度终了15日内,提供监管企业产权转让、无偿划转信息;监管企业集团名录以及分支机构、成员单位名录;监管企业工资总额核定方案;提供内贸、外贸、加工贸易和转口贸易等信息,“走出去”企业名单信息,外商投资企业信息;因违反规定被商务部门行政处罚的企业名单;境外专利在境内使用、转让信息;在年度终了后30日内,提供上年度已取得对外贸易经营资格企业名单ã€?/p> <p>(十六)统计局。在季度终了25日内,提供固定资产投资和工业、商贸、服务业、建筑业、房地产业等规模以上企业的分注册类型、分行业的总产值、销售收入、利润、工资等信息,并提供全市经济社会发展统计分析ã€?/p> <p>(十七)供电、供水、供气部门。在半年终了30日内,提供相关企业用电、用水、用气等信息ã€?/p> <p>(十八)劳动保险、残联、工会等社会保险费、各项政府性基金的业务主管部门应积极支持税务机关开展征收管理工作,在月度终äº?5日内,提供缴费人费源状况、费源变化情况等信息ã€?/p> <p>(十九)财政局。对有奖发票所需的奖金按照规定在年度预算中予以安排;在季度终äº?5日内,提供行政事业单位资产转让信息;在年度决算终äº?0日内,提供财政向企业的拨款及补贴信息;积极探索财会人员“黑名单”制度,在年度终了后30日内,提供企事业单位财务人员资格认定信息及财务人员资格年鉴情况ã€?/p> <p>(二十)司法局。在季度终了15日内,提供律师事务所登记管理等有关信息ã€?/p> <p>(二十一)水务局。在季度终了15日内,提供水利建设项目信息;在年度终äº?0日内,提供砂石采选企业和个体工商户的审批信息ã€?/p> <p>(二十二)公积金管理中心。在季度终了15日内,提供企事业单位住房公积金年度汇缴明细信息ã€?/p> <p>(二十三)国税局、地税局。积极推行《国家税务局 地方税务局合作工作规范》,严格按照《规范》内容要求,强化协作ã€?/p> <p>(二十四)县域内各单位接受非商洛市建筑企业提供的建筑服务,在支付工程款时,应要求施工方及时提供与增值税发票金额相一致的山阳县国家税务局完税证明,否则不予支付工程款ã€?/p> <p>(二十五)除以上部门外,其他政府部门、行业管理部门,也应当按照本办法的规定及时提供其他事项产生的涉税信息,并严格依法协助税务机关执行职务ã€?/p> <p>提供以上涉税信息的具体方式、格式、标准等,由财政、税务机关与有关部门协商确定ã€?/p> <p>(二十六)为保证国家税款及时足额入库,各行政事业单位在支付工程预付款时必须向施工方索取增值税发票ã€?/p> <p>(二十七)税务机关应当与司法机关建立定期工作联动机制,及时打击税收违法行为,维护税收秩序ã€?/p> <p><b>第六æ?/b> 对零星分散税收及其他适宜委托代征的税收,税务机关根据有利于税收控管和方便纳税的原则,可以依法委托有关单位和人员代征ã€?/p> <p>税务机关应当对受托代征行为进行指导、管理和监督,并按照财政预算管理规定向代征人支付代征手续费ã€?/p> <p><b>第七æ?/b> 县政府建立本行政区域内的税收信息交换平台,健全完善信息共享制度,组织政府有关部门和单位实现涉税信息的互联互通ã€?/p> <p><b>第八æ?/b> 县政府成立涉税信息传递工作领导协调机构,健全涉税信息传递工作机制,督促各相关部门按规定通过政府网络信息交换平台及时提供、传递涉税信息ã€?/p> <p><b>第九æ?/b> 税务机关对有关行政主管部门和单位提供的涉税信息应当科学分析、综合利用,不得用于税收管理之外的其他用途。税务机关内部应明确专门机构和人员负责涉税信息的接收、整理、利用等工作ã€?/p> <p>对涉及国家秘密、商业秘密、个人隐私的信息,应当依法保密,并确保信息安全ã€?/p> <p>第三ç«?保障机制</p> <p><b>第十æ?/b> 县政府税收保障领导小组办公室建立涉税信息传递、处理、分析信息平台,并负责日常运行、维护工作ã€?/p> <p><b>第十一æ?/b> 全县各级政府相关部门应指定专人负责涉税信息报送工作,按照规定时间和内容向县税收保障领导小组办公室报送相关信息ã€?/p> <p><b>第十二条</b> 县政府有关部门、事业机构要加强与财税部门之间的涉税信息共享ã€?/p> <p><b>第十三条</b> 县财政部门应当对税收保障机制的运行提供经费保障ã€?/p> <p>第四ç«?工作考核</p> <p><b>第十四条</b> 县政府制定税收保障奖惩制度,将税收保障工作纳入政府年度目标责任考核范围,对负有税收保障责任和义务的有关部门、单位参与税收协助的情况和成效进行考评和奖惩ã€?/p> <p>县政府将税收保障工作落实情况纳入政务督查范围,定期通报督查结果ã€?/p> <p><b>第十五条</b> 县政府定期组织对税收保障工作进行考核。考核的具体内容包括:</p> <p>(一)相关机关、单位履行综合治税职责情况;</p> <p>(二)相关机关、单位涉税信息传递及税收协助情况ï¼?/p> <p>(三)受托代征单位的税款代征情况ï¼?/p> <p>(四)相关机关、单位作为扣缴义务人的税款扣缴情况;</p> <p>(五)税务部门通过税收保障组织税收收入的情况ã€?/p> <p><b>第十六条</b> 税务部门应当定期向县政府汇报各相关单位涉税信息提供及税务部门对涉税信息的分析利用情况,并作为考核税收保障工作的依据ã€?/p> <p><b>第十七条</b> 县政府有关部门、单位未按照本办法规定在约定的时间内按照要求提供涉税信息的,负有税收协助义务的部门无正当理由拒绝协助,造成税收损失的,以及税务部门对涉税信息未及时录入,造成应征未征、偷税漏款的,由县政府对相关部门予以处理ã€?/p> <p>第五ç«?é™?åˆ?/p> <p><b>第十八条</b> 本办法所称税务机关包括国家税务部门和地方税务部门ã€?/p> <p><b>第十九条</b> 本办法自2017å¹?æœ?日起实施ã€?/p> <p><u></u></p> <p>抄送:市财政局、市国税局、市地税局ã€?/p> <p>县委办,县人大办,县政协办,县考核办ã€?/p> <p><u></u></p> <p>山阳县人民政府办公室 2017å¹?æœ?3日印å?</p> <p><u></u></p> <p class="vsbcontent_end">共印80ä»?/p> </div></div></div></td></tr> </table> </td> </tr> <tr> <td> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="100%" align="center" style="font-size:12px;color:#5b554e;height:26px;"> </td> <td align="right" nowrap="nowrap" style="font-size:12px;color:#5b554e;height:26px;"> <a href="/html/systemresourceegovinfosavetoword.jspindentifiersyrmzf-302017-0904013.html" id="savetowordhref"><img 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